BEAUDOT: 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.
BEAUDOT
Largest movements
- Receivables within one year -€16,786
down €16,786 (-50.5%), from €33,264 to €16,478
of which Trade receivables: -€15,410
- Cash +€7,120
up €7,120 (+98.9%), from €7,202 to €14,322
mainly Receivables within one year (+€16,786) and Depreciation (+€2,257)
- Tangible fixed assets +€4,657
up €4,657 (+289%), from €1,611 to €6,269
of which Furniture and vehicles: +€4,888
- Trade debts -€4,344
down €4,344 (-32.4%), from €13,393 to €9,049
- Tax, wage and social debts -€1,124
down €1,124 (-55.0%), from €2,045 to €920
- Gross operating margin +€13,812
up €13,812, from -€8,551 to €5,261
- Depreciation +€2,027
up €2,027 (+881%), from €230 to €2,257
- Staff costs -€726
no longer reported in 2025 (was €726)
- Taxes +€444
up €444 (+93.0%), from €477 to €920
- Financial charges -€261
down €261 (-27.3%), from €957 to €696
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 | €51,297 | €46,289 | -€5,008 | -9.8% |
| Fixed assets | 21/28 | €1,836 | €6,494 | +€4,657 | +254% |
| Tangible fixed assets | 22/27 | €1,611 | €6,269 | +€4,657 | +289% |
| Plant, machinery and equipment | 23 | €1,611 | €1,381 | -€230 | -14.3% |
| Furniture and vehicles | 24 | - | €4,888 | +€4,888 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €49,461 | €39,795 | -€9,666 | -19.5% |
| Stocks and contracts in progress | 3 | €8,995 | €8,995 | = | 0.0% |
| Stocks | 30/36 | €8,995 | €8,995 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,264 | €16,478 | -€16,786 | -50.5% |
| Trade receivables | 40 | €29,340 | €13,930 | -€15,410 | -52.5% |
| Other amounts receivable | 41 | €3,924 | €2,548 | -€1,376 | -35.1% |
| Cash at bank and in hand | 54/58 | €7,202 | €14,322 | +€7,120 | +98.9% |
| Total equity and liabilities | 10/49 | €51,297 | €46,289 | -€5,008 | -9.8% |
| Equity | 10/15 | €35,860 | €36,319 | +€460 | +1.3% |
| Contributions | 10/11 | €45,210 | €45,210 | = | 0.0% |
| Reserves | 13 | €11,153 | €11,153 | = | 0.0% |
| Distributable reserves | 133 | €11,153 | €11,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,503 | -€20,043 | +€460 | +2.2% |
| Amounts payable | 17/49 | €15,437 | €9,969 | -€5,468 | -35.4% |
| Amounts payable within one year | 42/48 | €15,437 | €9,969 | -€5,468 | -35.4% |
| Trade debts | 44 | €13,393 | €9,049 | -€4,344 | -32.4% |
| Suppliers | 440/4 | €13,393 | €9,049 | -€4,344 | -32.4% |
| Taxes, remuneration and social security | 45 | €2,045 | €920 | -€1,124 | -55.0% |
| Taxes | 450/3 | €2,045 | €920 | -€1,124 | -55.0% |
| Remuneration, social security and pensions | 62 | €726 | - | -€726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €2,257 | +€2,027 | +881% |
| Other operating charges | 640/8 | €1,047 | €928 | -€119 | -11.4% |
| Gross operating margin | 9900 | -€8,551 | €5,261 | +€13,812 | |
| Operating profit (loss) | 9901 | -€10,554 | €2,076 | +€12,630 | |
| Financial charges | 65/66B | €957 | €696 | -€261 | -27.3% |
| Recurring financial charges | 65 | €957 | €696 | -€261 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,511 | €1,380 | +€12,891 | |
| Income taxes | 67/77 | €477 | €920 | +€444 | +93.0% |
| Profit (loss) for the period | 9904 | -€11,988 | €460 | +€12,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,988 | €460 | +€12,448 |
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 14 October 2026 via checked.be.