BEAUETBELLE: 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.
BEAUETBELLE
Largest movements
- Tangible fixed assets -€32,138
down €32,138 (-24.1%), from €133,204 to €101,065
of which Plant, machinery and equipment: -€19,287
- Cash +€16,946
up €16,946 (+33.3%), from €50,963 to €67,910
mainly Other debts (+€76,997) and Depreciation (+€32,138)
- Stocks and contracts -€3,731
down €3,731 (-21.1%), from €17,646 to €13,915
- Other debts +€76,997
up €76,997 (+183%), from €42,106 to €119,103
- Reserves -€73,673
no longer reported in 2025 (was €73,673)
- Debts after one year -€17,353
down €17,353 (-31.7%), from €54,773 to €37,420
- Trade debts -€4,798
down €4,798 (-74.5%), from €6,445 to €1,646
- Gross operating margin -€6,013
down €6,013 (-7.3%), from €82,626 to €76,613
- Staff costs +€1,920
up €1,920 (+6.9%), from €27,846 to €29,765
- Financial charges -€1,416
down €1,416 (-27.2%), from €5,203 to €3,787
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 | €207,384 | €188,872 | -€18,512 | -8.9% |
| Fixed assets | 21/28 | €133,204 | €101,065 | -€32,138 | -24.1% |
| Tangible fixed assets | 22/27 | €133,204 | €101,065 | -€32,138 | -24.1% |
| Plant, machinery and equipment | 23 | €89,468 | €70,181 | -€19,287 | -21.6% |
| Furniture and vehicles | 24 | €43,735 | €30,884 | -€12,851 | -29.4% |
| Current assets | 29/58 | €74,180 | €87,807 | +€13,626 | +18.4% |
| Stocks and contracts in progress | 3 | €17,646 | €13,915 | -€3,731 | -21.1% |
| Stocks | 30/36 | €17,646 | €13,915 | -€3,731 | -21.1% |
| Amounts receivable within one year | 40/41 | €4,805 | €4,984 | +€178 | +3.7% |
| Other amounts receivable | 41 | €4,805 | €4,984 | +€178 | +3.7% |
| Cash at bank and in hand | 54/58 | €50,963 | €67,910 | +€16,946 | +33.3% |
| Deferred charges and accrued income | 490/1 | €766 | €999 | +€233 | +30.4% |
| Total equity and liabilities | 10/49 | €207,384 | €188,872 | -€18,512 | -8.9% |
| Equity | 10/15 | €74,873 | €1,383 | -€73,490 | -98.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €73,673 | - | -€73,673 | |
| Distributable reserves | 133 | €73,673 | - | -€73,673 | |
| Profit (loss) carried forward | 14 | €0 | €183 | +€183 | +91,510% |
| Amounts payable | 17/49 | €132,511 | €187,489 | +€54,979 | +41.5% |
| Amounts payable after more than one year | 17 | €54,773 | €37,420 | -€17,353 | -31.7% |
| Financial debts | 170/4 | €54,773 | €37,420 | -€17,353 | -31.7% |
| Amounts payable within one year | 42/48 | €76,085 | €148,766 | +€72,680 | +95.5% |
| Current portion of amounts payable after more than one year | 42 | €16,879 | €17,353 | +€474 | +2.8% |
| Trade debts | 44 | €6,445 | €1,646 | -€4,798 | -74.5% |
| Suppliers | 440/4 | €6,445 | €1,646 | -€4,798 | -74.5% |
| Taxes, remuneration and social security | 45 | €10,655 | €10,663 | +€8 | +0.1% |
| Taxes | 450/3 | €7,541 | €7,715 | +€174 | +2.3% |
| Remuneration and social security | 454/9 | €3,115 | €2,948 | -€166 | -5.3% |
| Other amounts payable | 47/48 | €42,106 | €119,103 | +€76,997 | +183% |
| Accrued charges and deferred income | 492/3 | €1,652 | €1,303 | -€349 | -21.1% |
| Remuneration, social security and pensions | 62 | €27,846 | €29,765 | +€1,920 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,712 | €32,138 | -€574 | -1.8% |
| Other operating charges | 640/8 | €1,422 | €1,481 | +€60 | +4.2% |
| Gross operating margin | 9900 | €82,626 | €76,613 | -€6,013 | -7.3% |
| Operating profit (loss) | 9901 | €20,647 | €13,228 | -€7,419 | -35.9% |
| Financial income | 75/76B | €39 | €85 | +€46 | +120% |
| Recurring financial income | 75 | €39 | €85 | +€46 | +120% |
| Financial charges | 65/66B | €5,203 | €3,787 | -€1,416 | -27.2% |
| Recurring financial charges | 65 | €5,203 | €3,787 | -€1,416 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €15,483 | €9,526 | -€5,957 | -38.5% |
| Income taxes | 67/77 | €3,695 | €3,016 | -€678 | -18.4% |
| Profit (loss) for the period | 9904 | €11,788 | €6,510 | -€5,278 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,788 | €6,510 | -€5,278 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.