Beaufaux: 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.
Beaufaux
Largest movements
- Current investments -€6,819
down €6,819 (-33.3%), from €20,457 to €13,638
- Tangible fixed assets -€1,918
down €1,918 (-6.4%), from €30,173 to €28,255
of which Plant, machinery and equipment: -€1,447
- Cash -€869
down €869 (-66.6%), from €1,304 to €436
mainly Net result for the year (-€7,204) and Accrued charges and deferred income (-€2,163)
- Profit (loss) carried forward -€7,204
down €7,204 (-7.4%), from -€96,903 to -€104,107
- Accrued charges and deferred income -€2,163
down €2,163 (-100.0%), from €2,163 to €0
- Gross operating margin +€2,967
up €2,967, from -€1,544 to €1,423
- Financial charges +€1,279
up €1,279 (+32.4%), from €3,944 to €5,222
- Depreciation -€552
down €552 (-22.3%), from €2,470 to €1,918
- Financial income -€135
down €135 (-27.2%), from €495 to €360
- Other operating charges +€56
up €56 (+3.1%), from €1,790 to €1,847
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 | €52,559 | €43,087 | -€9,472 | -18.0% |
| Fixed assets | 21/28 | €30,173 | €28,255 | -€1,918 | -6.4% |
| Tangible fixed assets | 22/27 | €30,173 | €28,255 | -€1,918 | -6.4% |
| Land and buildings | 22 | €21,567 | €21,567 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,599 | €6,153 | -€1,447 | -19.0% |
| Furniture and vehicles | 24 | €1,007 | €536 | -€471 | -46.8% |
| Current assets | 29/58 | €22,386 | €14,833 | -€7,554 | -33.7% |
| Amounts receivable within one year | 40/41 | €149 | €257 | +€108 | +72.7% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €149 | €257 | +€108 | +72.7% |
| Current investments | 50/53 | €20,457 | €13,638 | -€6,819 | -33.3% |
| Cash at bank and in hand | 54/58 | €1,304 | €436 | -€869 | -66.6% |
| Deferred charges and accrued income | 490/1 | €477 | €502 | +€26 | +5.4% |
| Total equity and liabilities | 10/49 | €52,559 | €43,087 | -€9,472 | -18.0% |
| Equity | 10/15 | -€23,025 | -€30,229 | -€7,204 | -31.3% |
| Contributions | 10/11 | €61,501 | €61,501 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Outside capital | 11 | €1 | €1 | = | 0.0% |
| Share premium | 1100/10 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €12,378 | €12,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,378 | €12,378 | = | 0.0% |
| Legal reserve | 130 | €12,378 | €12,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,903 | -€104,107 | -€7,204 | -7.4% |
| Amounts payable | 17/49 | €75,585 | €73,316 | -€2,268 | -3.0% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,421 | €3,316 | -€105 | -3.1% |
| Trade debts | 44 | €3,137 | €3,316 | +€179 | +5.7% |
| Suppliers | 440/4 | €3,137 | €3,316 | +€179 | +5.7% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €284 | €0 | -€284 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,163 | €0 | -€2,163 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,470 | €1,918 | -€552 | -22.3% |
| Other operating charges | 640/8 | €1,790 | €1,847 | +€56 | +3.1% |
| Gross operating margin | 9900 | -€1,544 | €1,423 | +€2,967 | |
| Operating profit (loss) | 9901 | -€5,804 | -€2,342 | +€3,462 | +59.7% |
| Financial income | 75/76B | €495 | €360 | -€135 | -27.2% |
| Recurring financial income | 75 | €495 | €360 | -€135 | -27.2% |
| Financial charges | 65/66B | €3,944 | €5,222 | +€1,279 | +32.4% |
| Recurring financial charges | 65 | €3,944 | €5,222 | +€1,279 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,252 | -€7,204 | +€2,049 | +22.1% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€9,252 | -€7,204 | +€2,049 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,252 | -€7,204 | +€2,049 | +22.1% |
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 8 October 2026 via checked.be.