BEAUFLEUR: 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.
BEAUFLEUR
Largest movements
- Cash -€74,725
down €74,725 (-39.0%), from €191,602 to €116,877
mainly Contributions, distributions and other (-€316,757) and Debts after one year (-€134,194)
- Intangible fixed assets -€10,714
down €10,714 (-52.2%), from €20,536 to €9,821
- Other debts +€137,888
up €137,888 (+1280.6%), from €10,768 to €148,655
- Debts after one year -€134,194
down €134,194 (-99.3%), from €135,138 to €944
of which Other amounts payable: -€121,237
- Reserves -€102,146
down €102,146 (-95.9%), from €106,512 to €4,366
- Tax, wage and social debts +€16,579
up €16,579 (+94.9%), from €17,478 to €34,057
of which Taxes: +€15,533
- Gross operating margin +€74,544
up €74,544 (+24.6%), from €303,077 to €377,620
- Staff costs +€27,438
up €27,438 (+39.1%), from €70,133 to €97,572
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 | €331,223 | €249,349 | -€81,874 | -24.7% |
| Fixed assets | 21/28 | €127,207 | €116,417 | -€10,790 | -8.5% |
| Intangible fixed assets | 21 | €20,536 | €9,821 | -€10,714 | -52.2% |
| Tangible fixed assets | 22/27 | €102,672 | €102,596 | -€76 | -0.1% |
| Plant, machinery and equipment | 23 | €41,558 | €48,890 | +€7,332 | +17.6% |
| Furniture and vehicles | 24 | €28,477 | €22,471 | -€6,006 | -21.1% |
| Other tangible fixed assets | 26 | €32,637 | €31,235 | -€1,402 | -4.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €204,016 | €132,932 | -€71,084 | -34.8% |
| Stocks and contracts in progress | 3 | €10,012 | €12,085 | +€2,073 | +20.7% |
| Stocks | 30/36 | €10,012 | €12,085 | +€2,073 | +20.7% |
| Amounts receivable within one year | 40/41 | €2,302 | €3,970 | +€1,668 | +72.5% |
| Other amounts receivable | 41 | €2,302 | €3,970 | +€1,668 | +72.5% |
| Cash at bank and in hand | 54/58 | €191,602 | €116,877 | -€74,725 | -39.0% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €331,223 | €249,349 | -€81,874 | -24.7% |
| Equity | 10/15 | €109,512 | €7,366 | -€102,146 | -93.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,512 | €4,366 | -€102,146 | -95.9% |
| Distributable reserves | 133 | €106,512 | €4,366 | -€102,146 | -95.9% |
| Amounts payable | 17/49 | €221,711 | €241,983 | +€20,272 | +9.1% |
| Amounts payable after more than one year | 17 | €135,138 | €944 | -€134,194 | -99.3% |
| Financial debts | 170/4 | €13,901 | €944 | -€12,957 | -93.2% |
| Other amounts payable | 178/9 | €121,237 | - | -€121,237 | |
| Amounts payable within one year | 42/48 | €86,573 | €241,039 | +€154,466 | +178.4% |
| Current portion of amounts payable after more than one year | 42 | €22,577 | €19,330 | -€3,247 | -14.4% |
| Trade debts | 44 | €35,751 | €38,996 | +€3,245 | +9.1% |
| Suppliers | 440/4 | €35,751 | €38,996 | +€3,245 | +9.1% |
| Taxes, remuneration and social security | 45 | €17,478 | €34,057 | +€16,579 | +94.9% |
| Taxes | 450/3 | €10,293 | €25,826 | +€15,533 | +150.9% |
| Remuneration and social security | 454/9 | €7,184 | €8,231 | +€1,047 | +14.6% |
| Other amounts payable | 47/48 | €10,768 | €148,655 | +€137,888 | +1280.6% |
| Remuneration, social security and pensions | 62 | €70,133 | €97,572 | +€27,438 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,142 | €42,539 | -€2,603 | -5.8% |
| Other operating charges | 640/8 | €4,370 | €3,688 | -€682 | -15.6% |
| Non-recurring operating charges | 66A | €3,500 | - | -€3,500 | |
| Gross operating margin | 9900 | €303,077 | €377,620 | +€74,544 | +24.6% |
| Operating profit (loss) | 9901 | €179,931 | €233,822 | +€53,890 | +30.0% |
| Financial income | 75/76B | €1,273 | €3,520 | +€2,247 | +176.5% |
| Recurring financial income | 75 | €1,273 | €3,520 | +€2,247 | +176.5% |
| Financial charges | 65/66B | €6,211 | €8,018 | +€1,807 | +29.1% |
| Recurring financial charges | 65 | €6,211 | €8,018 | +€1,807 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €174,994 | €229,324 | +€54,330 | +31.0% |
| Income taxes | 67/77 | €13,638 | €14,713 | +€1,075 | +7.9% |
| Profit (loss) for the period | 9904 | €161,355 | €214,611 | +€53,255 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €161,355 | €214,611 | +€53,255 | +33.0% |
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 4 October 2026 via checked.be.