BeauDo: what changed
Two fiscal 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.
BeauDo
Largest movements
- Stocks and contracts +€27,070
up €27,070 (+11.9%), from €227,951 to €255,021
of which Stocks: +€13,570
- Reserves +€26,630
up €26,630 (+216.0%), from €12,330 to €38,960
- Trade debts -€15,660
down €15,660 (-67.4%), from €23,228 to €7,569
- Accrued charges and deferred income +€13,424
up €13,424 (+42.0%), from €31,946 to €45,370
- Debts after one year -€6,300
down €6,300 (-3.0%), from €210,000 to €203,700
- Tax, wage and social debts +€3,936
up €3,936 (+273.0%), from €1,441 to €5,377
- Gross operating margin +€34,801
up €34,801 (+612.4%), from €5,683 to €40,484
- Taxes +€7,171
up €7,171 (+1188.5%), from €603 to €7,774
- Other operating charges +€952
up €952 (+79.4%), from €1,200 to €2,152
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.
Cash bridge derived
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 | €285,606 | €310,086 | +€24,480 | +8.6% |
| Fixed assets | 21/28 | €5,006 | €4,348 | -€658 | -13.2% |
| Tangible fixed assets | 22/27 | €5,006 | €4,348 | -€658 | -13.2% |
| Plant, machinery and equipment | 23 | €4,301 | €3,675 | -€626 | -14.5% |
| Furniture and vehicles | 24 | €705 | €673 | -€33 | -4.6% |
| Current assets | 29/58 | €280,600 | €305,738 | +€25,138 | +9.0% |
| Stocks and contracts in progress | 3 | €227,951 | €255,021 | +€27,070 | +11.9% |
| Stocks | 30/36 | €227,951 | €241,521 | +€13,570 | +6.0% |
| Contracts in progress | 37 | - | €13,500 | +€13,500 | |
| Amounts receivable within one year | 40/41 | €51,692 | €49,635 | -€2,056 | -4.0% |
| Trade receivables | 40 | €51,692 | €47,251 | -€4,441 | -8.6% |
| Other amounts receivable | 41 | - | €2,384 | +€2,384 | |
| Cash at bank and in hand | 54/58 | €146 | €901 | +€755 | +518.8% |
| Deferred charges and accrued income | 490/1 | €811 | €181 | -€630 | -77.7% |
| Total equity and liabilities | 10/49 | €285,606 | €310,086 | +€24,480 | +8.6% |
| Equity | 10/15 | €15,330 | €41,960 | +€26,630 | +173.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,330 | €38,960 | +€26,630 | +216.0% |
| Distributable reserves | 133 | €12,330 | €38,960 | +€26,630 | +216.0% |
| Amounts payable | 17/49 | €270,276 | €268,126 | -€2,150 | -0.8% |
| Amounts payable after more than one year | 17 | €210,000 | €203,700 | -€6,300 | -3.0% |
| Financial debts | 170/4 | €210,000 | €203,700 | -€6,300 | -3.0% |
| Amounts payable within one year | 42/48 | €28,330 | €19,056 | -€9,274 | -32.7% |
| Trade debts | 44 | €23,228 | €7,569 | -€15,660 | -67.4% |
| Suppliers | 440/4 | €23,228 | €7,569 | -€15,660 | -67.4% |
| Advances received on contracts in progress | 46 | €1,173 | - | -€1,173 | |
| Taxes, remuneration and social security | 45 | €1,441 | €5,377 | +€3,936 | +273.0% |
| Taxes | 450/3 | €1,441 | €5,377 | +€3,936 | +273.0% |
| Other amounts payable | 47/48 | €2,487 | €6,110 | +€3,623 | +145.7% |
| Accrued charges and deferred income | 492/3 | €31,946 | €45,370 | +€13,424 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,279 | €1,951 | -€329 | -14.4% |
| Other operating charges | 640/8 | €1,200 | €2,152 | +€952 | +79.4% |
| Gross operating margin | 9900 | €5,683 | €40,484 | +€34,801 | +612.4% |
| Operating profit (loss) | 9901 | €2,204 | €36,381 | +€34,178 | +1550.9% |
| Financial income | 75/76B | €6 | €39 | +€33 | +579.9% |
| Recurring financial income | 75 | €6 | €39 | +€33 | +579.9% |
| Financial charges | 65/66B | €138 | €351 | +€213 | +155.2% |
| Recurring financial charges | 65 | €138 | €351 | +€213 | +155.2% |
| Profit (loss) for the period before taxes | 9903 | €2,072 | €36,070 | +€33,998 | +1640.8% |
| Income taxes | 67/77 | €603 | €7,774 | +€7,171 | +1188.5% |
| Profit (loss) for the period | 9904 | €1,469 | €28,296 | +€26,827 | +1826.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,469 | €28,296 | +€26,827 | +1826.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.