Beauduin: 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.
Beauduin
Largest movements
- Tangible fixed assets -€8,540
down €8,540 (-34.4%), from €24,861 to €16,321
of which Furniture and vehicles: -€6,500
- Receivables within one year -€5,789
down €5,789 (-10.1%), from €57,198 to €51,409
of which Trade receivables: -€6,039
- Profit (loss) carried forward -€14,280
down €14,280 (-3.8%), from €370,941 to €356,661
- Gross operating margin +€2,133
up €2,133 (+5.4%), from €39,358 to €41,491
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 | €433,893 | €418,379 | -€15,513 | -3.6% |
| Fixed assets | 21/28 | €24,861 | €16,321 | -€8,540 | -34.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €24,861 | €16,321 | -€8,540 | -34.4% |
| Furniture and vehicles | 24 | €6,500 | €0 | -€6,500 | -100% |
| Other tangible fixed assets | 26 | €18,361 | €16,321 | -€2,040 | -11.1% |
| Current assets | 29/58 | €409,032 | €402,058 | -€6,973 | -1.7% |
| Stocks and contracts in progress | 3 | €100 | €100 | = | 0.0% |
| Stocks | 30/36 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,198 | €51,409 | -€5,789 | -10.1% |
| Trade receivables | 40 | €55,748 | €49,709 | -€6,039 | -10.8% |
| Other amounts receivable | 41 | €1,450 | €1,700 | +€250 | +17.2% |
| Cash at bank and in hand | 54/58 | €340,555 | €341,083 | +€528 | +0.2% |
| Deferred charges and accrued income | 490/1 | €11,178 | €9,466 | -€1,712 | -15.3% |
| Total equity and liabilities | 10/49 | €433,893 | €418,379 | -€15,513 | -3.6% |
| Equity | 10/15 | €391,392 | €377,112 | -€14,280 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €370,941 | €356,661 | -€14,280 | -3.8% |
| Amounts payable | 17/49 | €42,500 | €41,267 | -€1,233 | -2.9% |
| Amounts payable within one year | 42/48 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,500 | €11,267 | -€1,233 | -9.9% |
| Non-recurring operating income | 76A | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,540 | €8,540 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,050 | €2,117 | +€67 | +3.3% |
| Non-recurring operating charges | 66A | €154 | €6,449 | +€6,295 | +4,077% |
| Gross operating margin | 9900 | €39,358 | €41,491 | +€2,133 | +5.4% |
| Operating profit (loss) | 9901 | €28,614 | €24,385 | -€4,229 | -14.8% |
| Financial income | 75/76B | €161 | €292 | +€131 | +81.2% |
| Recurring financial income | 75 | €161 | €292 | +€131 | +81.2% |
| Financial charges | 65/66B | €130 | €127 | -€2 | -1.9% |
| Recurring financial charges | 65 | €130 | €127 | -€2 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €28,645 | €24,550 | -€4,095 | -14.3% |
| Income taxes | 67/77 | €8,642 | €8,830 | +€188 | +2.2% |
| Profit (loss) for the period | 9904 | €20,003 | €15,720 | -€4,284 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,003 | €15,720 | -€4,284 | -21.4% |
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 13 October 2026 via checked.be.