BEAUDUIN DEVELOPMENTS: 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 DEVELOPMENTS
Largest movements
- Cash -€14,523
down €14,523 (-72.1%), from €20,132 to €5,609
mainly Contributions, distributions and other (-€27,583) and Receivables after one year (-€14,000)
- Receivables after one year +€14,000
new in 2025: €14,000
- Receivables within one year -€8,381
down €8,381 (-29.6%), from €28,311 to €19,930
of which Trade receivables: -€8,036
- Tangible fixed assets +€4,077
up €4,077 (+354.2%), from €1,151 to €5,228
of which Other tangible fixed assets: +€3,691
- Profit (loss) carried forward -€24,041
no longer reported in 2025 (was €24,041)
- Other debts +€16,069
new in 2025: €16,069
- Trade debts +€3,434
up €3,434 (+242.9%), from €1,414 to €4,847
- Turnover -€89,310
no longer reported in 2025 (was €89,310)
- Gross operating margin -€6,163
down €6,163 (-45.9%), from €13,419 to €7,256
- Taxes -€4,325
down €4,325 (-72.9%), from €5,931 to €1,606
- Financial charges +€1,395
up €1,395 (+1518.2%), from €92 to €1,487
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 | €59,650 | €54,824 | -€4,826 | -8.1% |
| Fixed assets | 21/28 | €1,151 | €5,228 | +€4,077 | +354.2% |
| Tangible fixed assets | 22/27 | €1,151 | €5,228 | +€4,077 | +354.2% |
| Plant, machinery and equipment | 23 | €235 | €133 | -€103 | -43.7% |
| Furniture and vehicles | 24 | €916 | €1,405 | +€489 | +53.4% |
| Other tangible fixed assets | 26 | - | €3,691 | +€3,691 | |
| Current assets | 29/58 | €58,500 | €49,596 | -€8,903 | -15.2% |
| Amounts receivable after more than one year | 29 | - | €14,000 | +€14,000 | |
| Other amounts receivable | 291 | - | €14,000 | +€14,000 | |
| Stocks and contracts in progress | 3 | €10,057 | €10,057 | = | 0.0% |
| Stocks | 30/36 | €10,057 | €10,057 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,311 | €19,930 | -€8,381 | -29.6% |
| Trade receivables | 40 | €26,601 | €18,565 | -€8,036 | -30.2% |
| Other amounts receivable | 41 | €1,710 | €1,365 | -€345 | -20.2% |
| Cash at bank and in hand | 54/58 | €20,132 | €5,609 | -€14,523 | -72.1% |
| Total equity and liabilities | 10/49 | €59,650 | €54,824 | -€4,826 | -8.1% |
| Equity | 10/15 | €44,041 | €20,000 | -€24,041 | -54.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,041 | - | -€24,041 | |
| Amounts payable | 17/49 | €15,610 | €34,824 | +€19,215 | +123.1% |
| Amounts payable within one year | 42/48 | €15,610 | €34,719 | +€19,109 | +122.4% |
| Trade debts | 44 | €1,414 | €4,847 | +€3,434 | +242.9% |
| Suppliers | 440/4 | €1,414 | €4,847 | +€3,434 | +242.9% |
| Taxes, remuneration and social security | 45 | €14,196 | €13,802 | -€394 | -2.8% |
| Taxes | 450/3 | €14,196 | €13,802 | -€394 | -2.8% |
| Other amounts payable | 47/48 | - | €16,069 | +€16,069 | |
| Accrued charges and deferred income | 492/3 | - | €105 | +€105 | |
| Turnover | 70 | €89,310 | - | -€89,310 | |
| Non-recurring operating income | 76A | €3,057 | - | -€3,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €810 | €765 | -€46 | -5.6% |
| Other operating charges | 640/8 | €334 | €530 | +€196 | +58.8% |
| Gross operating margin | 9900 | €13,419 | €7,256 | -€6,163 | -45.9% |
| Operating profit (loss) | 9901 | €12,275 | €5,961 | -€6,314 | -51.4% |
| Financial income | 75/76B | €0 | €674 | +€674 | +6738600.0% |
| Recurring financial income | 75 | €0 | €674 | +€674 | +6738600.0% |
| Financial charges | 65/66B | €92 | €1,487 | +€1,395 | +1518.2% |
| Recurring financial charges | 65 | €92 | €1,487 | +€1,395 | +1518.2% |
| Profit (loss) for the period before taxes | 9903 | €12,183 | €5,148 | -€7,035 | -57.7% |
| Income taxes | 67/77 | €5,931 | €1,606 | -€4,325 | -72.9% |
| Profit (loss) for the period | 9904 | €6,252 | €3,542 | -€2,710 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,252 | €3,542 | -€2,710 | -43.4% |
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 11 October 2026 via checked.be.