BEAUCOUP BELGE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEAUCOUP BELGE
Largest movements
- Tangible fixed assets -€5,721
down €5,721 (-25.7%), from €22,229 to €16,508
- Cash -€4,763
down €4,763 (-13.6%), from €34,978 to €30,215
mainly Net result for the year (-€11,292) and Tax, wage and social debts (-€8,361)
- Intangible fixed assets -€2,200
down €2,200 (-25.0%), from €8,800 to €6,600
- Deferred charges and accrued income -€1,341
no longer reported in 2025 (was €1,341)
- Stocks and contracts +€854
up €854 (+9.3%), from €9,163 to €10,017
- Trade debts +€11,571
up €11,571 (+118%), from €9,784 to €21,355
- Profit (loss) carried forward -€11,292
down €11,292 (-19.4%), from -€58,325 to -€69,617
- Tax, wage and social debts -€8,361
down €8,361 (-26.4%), from €31,686 to €23,325
of which Taxes: -€8,360
- Debts after one year -€5,363
no longer reported in 2025 (was €5,363)
- Other debts +€3,979
up €3,979 (+5.6%), from €71,535 to €75,514
- Staff costs +€21,624
up €21,624 (+8.7%), from €249,037 to €270,661
- Gross operating margin +€8,884
up €8,884 (+3.4%), from €264,655 to €273,539
- Other operating charges -€3,015
down €3,015 (-96.0%), from €3,140 to €125
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,511 | €68,340 | -€13,171 | -16.2% |
| Fixed assets | 21/28 | €36,029 | €28,108 | -€7,921 | -22.0% |
| Intangible fixed assets | 21 | €8,800 | €6,600 | -€2,200 | -25.0% |
| Tangible fixed assets | 22/27 | €22,229 | €16,508 | -€5,721 | -25.7% |
| Plant, machinery and equipment | 23 | €9,553 | €6,981 | -€2,572 | -26.9% |
| Furniture and vehicles | 24 | €1,452 | €947 | -€505 | -34.8% |
| Other tangible fixed assets | 26 | €11,224 | €8,580 | -€2,644 | -23.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €45,482 | €40,232 | -€5,250 | -11.5% |
| Stocks and contracts in progress | 3 | €9,163 | €10,017 | +€854 | +9.3% |
| Stocks | 30/36 | €9,163 | €10,017 | +€854 | +9.3% |
| Cash at bank and in hand | 54/58 | €34,978 | €30,215 | -€4,763 | -13.6% |
| Deferred charges and accrued income | 490/1 | €1,341 | - | -€1,341 | |
| Total equity and liabilities | 10/49 | €81,511 | €68,340 | -€13,171 | -16.2% |
| Equity | 10/15 | -€45,925 | -€57,217 | -€11,292 | -24.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,325 | -€69,617 | -€11,292 | -19.4% |
| Amounts payable | 17/49 | €127,436 | €125,557 | -€1,879 | -1.5% |
| Amounts payable after more than one year | 17 | €5,363 | - | -€5,363 | |
| Financial debts | 170/4 | €5,363 | - | -€5,363 | |
| Amounts payable within one year | 42/48 | €122,073 | €125,557 | +€3,484 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,068 | €5,363 | -€3,705 | -40.9% |
| Trade debts | 44 | €9,784 | €21,355 | +€11,571 | +118% |
| Suppliers | 440/4 | €9,784 | €21,355 | +€11,571 | +118% |
| Taxes, remuneration and social security | 45 | €31,686 | €23,325 | -€8,361 | -26.4% |
| Taxes | 450/3 | €20,388 | €12,028 | -€8,360 | -41.0% |
| Remuneration and social security | 454/9 | €11,298 | €11,297 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €71,535 | €75,514 | +€3,979 | +5.6% |
| Remuneration, social security and pensions | 62 | €249,037 | €270,661 | +€21,624 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,922 | €7,922 | = | 0.0% |
| Other operating charges | 640/8 | €3,140 | €125 | -€3,015 | -96.0% |
| Gross operating margin | 9900 | €264,655 | €273,539 | +€8,884 | +3.4% |
| Operating profit (loss) | 9901 | €4,556 | -€5,169 | -€9,725 | |
| Financial charges | 65/66B | €4,375 | €6,123 | +€1,748 | +40.0% |
| Recurring financial charges | 65 | €4,375 | €5,445 | +€1,070 | +24.5% |
| Non-recurring financial charges | 66B | - | €678 | +€678 | |
| Profit (loss) for the period before taxes | 9903 | €181 | -€11,292 | -€11,473 | |
| Profit (loss) for the period | 9904 | €181 | -€11,292 | -€11,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €181 | -€11,292 | -€11,473 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.