BEAUFABEL: 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.
What changed
BEAUFABEL
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€434,110
2024 · €389,996+€44,115
Equity
€555,749
2024 · €559,638-€3,890
Cash
€913,158
2024 · €232,080+€681,078
Balance sheet total
€1.4m
2024 · €1.4m+€85,782
Largest movements
Assets
- Cash +€681,078
up €681,078 (+293.5%), from €232,080 to €913,158
mainly Receivables within one year (+€619,029) and Net result for the year (+€434,110)
- Receivables within one year -€619,029
down €619,029 (-85.3%), from €726,079 to €107,051
of which Other amounts receivable: -€637,277
- Stocks and contracts +€67,845
up €67,845 (+26.8%), from €252,847 to €320,692
- Tangible fixed assets -€35,517
down €35,517 (-26.3%), from €135,035 to €99,518
of which Plant, machinery and equipment: -€33,529
Equity and liabilities
- Other debts +€48,000
up €48,000 (+12.3%), from €390,000 to €438,000
- Trade debts +€29,228
up €29,228 (+20.5%), from €142,663 to €171,892
Income statement
- Purchases and services +€81,897
up €81,897 (+3.3%), from €2.5m to €2.6m
- Turnover +€78,655
up €78,655 (+2.3%), from €3.5m to €3.5m
- Depreciation -€61,906
down €61,906 (-59.7%), from €103,719 to €41,814
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.
Result 2024
€389,996
Gross operating margin
-€5,865
Staff costs
-€2,124
Depreciation
+€61,906
Write-downs
-€4,651
Provisions
+€2,810
Other operating charges
-€236
Financial income
+€9,457
Financial charges
-€578
Taxes
-€16,605
Result 2025
€434,110
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.
From operations
+€1.1m
Investment
-€6,297
Financing
-€438,000
Cash 2024
€232,080
From operations (derived)
+€1.1m
Net result for the year
+€434,110
Depreciation
+€41,814
Stocks and contracts
-€67,845
Receivables within one year
+€619,029
Deferred charges and accrued income
+€8,595
Smaller working-capital items
-€127
Trade debts
+€29,228
Tax, wage and social debts
+€7,763
Advances received
+€4,808
Other debts
+€48,000
Investment (derived)
-€6,297
Investment in fixed assets (net)
-€6,297
Financing
-€438,000
Contributions, distributions and other
-€438,000
Cash 2025
€913,158
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,355,758 | €1,441,541 | +€85,782 | +6.3% |
| Fixed assets | 21/28 | €135,115 | €99,598 | -€35,517 | -26.3% |
| Tangible fixed assets | 22/27 | €135,035 | €99,518 | -€35,517 | -26.3% |
| Plant, machinery and equipment | 23 | €126,271 | €92,742 | -€33,529 | -26.6% |
| Furniture and vehicles | 24 | €8,764 | €6,776 | -€1,987 | -22.7% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €1,220,644 | €1,341,943 | +€121,299 | +9.9% |
| Stocks and contracts in progress | 3 | €252,847 | €320,692 | +€67,845 | +26.8% |
| Stocks | 30/36 | €252,847 | €320,692 | +€67,845 | +26.8% |
| Amounts receivable within one year | 40/41 | €726,079 | €107,051 | -€619,029 | -85.3% |
| Trade receivables | 40 | €59,458 | €77,707 | +€18,249 | +30.7% |
| Other amounts receivable | 41 | €666,621 | €29,344 | -€637,277 | -95.6% |
| Cash at bank and in hand | 54/58 | €232,080 | €913,158 | +€681,078 | +293.5% |
| Deferred charges and accrued income | 490/1 | €9,637 | €1,042 | -€8,595 | -89.2% |
| Total equity and liabilities | 10/49 | €1,355,758 | €1,441,541 | +€85,782 | +6.3% |
| Equity | 10/15 | €559,638 | €555,749 | -€3,890 | -0.7% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,638 | €749 | -€3,890 | -83.9% |
| Provisions and deferred taxes | 16 | €52,417 | €52,295 | -€122 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €52,417 | €52,295 | -€122 | -0.2% |
| Other liabilities and charges | 164/5 | €52,417 | €52,295 | -€122 | -0.2% |
| Amounts payable | 17/49 | €743,704 | €833,497 | +€89,794 | +12.1% |
| Amounts payable within one year | 42/48 | €743,663 | €833,462 | +€89,799 | +12.1% |
| Trade debts | 44 | €142,663 | €171,892 | +€29,228 | +20.5% |
| Suppliers | 440/4 | €142,663 | €171,892 | +€29,228 | +20.5% |
| Advances received on contracts in progress | 46 | €63,280 | €68,088 | +€4,808 | +7.6% |
| Taxes, remuneration and social security | 45 | €147,720 | €155,483 | +€7,763 | +5.3% |
| Taxes | 450/3 | €94,915 | €109,869 | +€14,954 | +15.8% |
| Remuneration and social security | 454/9 | €52,805 | €45,614 | -€7,191 | -13.6% |
| Other amounts payable | 47/48 | €390,000 | €438,000 | +€48,000 | +12.3% |
| Accrued charges and deferred income | 492/3 | €40 | €35 | -€6 | -14.2% |
| Turnover | 70 | €3,457,351 | €3,536,006 | +€78,655 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,494,455 | €2,576,352 | +€81,897 | +3.3% |
| Remuneration, social security and pensions | 62 | €385,147 | €387,270 | +€2,124 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,719 | €41,814 | -€61,906 | -59.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€131 | €4,521 | +€4,651 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,689 | -€122 | -€2,810 | |
| Other operating charges | 640/8 | €21,136 | €21,372 | +€236 | +1.1% |
| Gross operating margin | 9900 | €994,223 | €988,358 | -€5,865 | -0.6% |
| Operating profit (loss) | 9901 | €481,663 | €533,503 | +€51,840 | +10.8% |
| Financial income | 75/76B | €41,746 | €51,202 | +€9,457 | +22.7% |
| Recurring financial income | 75 | €41,746 | €51,202 | +€9,457 | +22.7% |
| Financial charges | 65/66B | €5,058 | €5,636 | +€578 | +11.4% |
| Recurring financial charges | 65 | €5,058 | €5,636 | +€578 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €518,350 | €579,070 | +€60,719 | +11.7% |
| Income taxes | 67/77 | €128,355 | €144,959 | +€16,605 | +12.9% |
| Profit (loss) for the period | 9904 | €389,996 | €434,110 | +€44,115 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €389,996 | €434,110 | +€44,115 | +11.3% |
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 6 October 2026 via checked.be.