BEAUDINE VAN NUFFEL: 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.
BEAUDINE VAN NUFFEL
Largest movements
- Cash +€3,396
up €3,396 (+34.9%), from €9,743 to €13,139
mainly Net result for the year (+€3,690) and Tax, wage and social debts (+€2,342)
- Deferred charges and accrued income +€900
new in 2024: €900
- Receivables within one year -€879
no longer reported in 2024 (was €879)
of which Trade receivables: -€855
- Tangible fixed assets -€768
down €768 (-30.5%), from €2,516 to €1,748
of which Furniture and vehicles: -€768
- Other debts -€4,808
down €4,808 (-14.4%), from €33,345 to €28,537
- Profit (loss) carried forward +€3,690
up €3,690 (+8.3%), from -€44,280 to -€40,590
- Tax, wage and social debts +€2,342
up €2,342 (+42.8%), from €5,473 to €7,815
of which Taxes: +€2,309
- Trade debts +€1,425
new in 2024: €1,425
- Other operating charges +€4,113
up €4,113 (+3,773%), from €109 to €4,222
- Gross operating margin -€608
down €608 (-6.5%), from €9,389 to €8,781
- Financial income -€451
no longer reported in 2024 (was €451)
- Depreciation +€412
up €412 (+116%), from €356 to €768
- Financial charges -€302
down €302 (-74.9%), from €403 to €101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,138 | €15,787 | +€2,649 | +20.2% |
| Fixed assets | 21/28 | €2,516 | €1,748 | -€768 | -30.5% |
| Tangible fixed assets | 22/27 | €2,516 | €1,748 | -€768 | -30.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,516 | €1,748 | -€768 | -30.5% |
| Current assets | 29/58 | €10,622 | €14,039 | +€3,417 | +32.2% |
| Amounts receivable within one year | 40/41 | €879 | - | -€879 | |
| Trade receivables | 40 | €855 | - | -€855 | |
| Other amounts receivable | 41 | €24 | - | -€24 | |
| Cash at bank and in hand | 54/58 | €9,743 | €13,139 | +€3,396 | +34.9% |
| Deferred charges and accrued income | 490/1 | - | €900 | +€900 | |
| Total equity and liabilities | 10/49 | €13,138 | €15,787 | +€2,649 | +20.2% |
| Equity | 10/15 | -€25,680 | -€21,990 | +€3,690 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,280 | -€40,590 | +€3,690 | +8.3% |
| Amounts payable | 17/49 | €38,818 | €37,777 | -€1,041 | -2.7% |
| Amounts payable within one year | 42/48 | €38,818 | €37,777 | -€1,041 | -2.7% |
| Trade debts | 44 | - | €1,425 | +€1,425 | |
| Suppliers | 440/4 | - | €1,425 | +€1,425 | |
| Taxes, remuneration and social security | 45 | €5,473 | €7,815 | +€2,342 | +42.8% |
| Taxes | 450/3 | €3,584 | €5,893 | +€2,309 | +64.4% |
| Remuneration and social security | 454/9 | €1,889 | €1,922 | +€33 | +1.7% |
| Other amounts payable | 47/48 | €33,345 | €28,537 | -€4,808 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €768 | +€412 | +116% |
| Other operating charges | 640/8 | €109 | €4,222 | +€4,113 | +3,773% |
| Non-recurring operating charges | 66A | €7,662 | - | -€7,662 | |
| Gross operating margin | 9900 | €9,389 | €8,781 | -€608 | -6.5% |
| Operating profit (loss) | 9901 | €1,262 | €3,791 | +€2,529 | +200% |
| Financial income | 75/76B | €451 | - | -€451 | |
| Recurring financial income | 75 | €451 | - | -€451 | |
| Financial charges | 65/66B | €403 | €101 | -€302 | -74.9% |
| Recurring financial charges | 65 | €403 | €101 | -€302 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | €3,690 | +€2,380 | +182% |
| Profit (loss) for the period | 9904 | €1,310 | €3,690 | +€2,380 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €3,690 | +€2,380 | +182% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.