BEAUFORT PLAGE: 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.
BEAUFORT PLAGE
Largest movements
- Cash -€24,288
down €24,288 (-7.2%), from €337,999 to €313,711
mainly Net result for the year (-€53,811) and Receivables within one year (-€12,922)
- Receivables within one year +€12,922
up €12,922 (+35.7%), from €36,208 to €49,130
of which Trade receivables: +€11,910
- Tangible fixed assets -€11,367
down €11,367 (-19.3%), from €58,867 to €47,500
of which Plant, machinery and equipment: -€15,000
- Profit (loss) carried forward -€53,811
down €53,811 (-135%), from -€39,773 to -€93,584
- Other debts +€25,052
up €25,052 (+25.9%), from €96,618 to €121,670
- Advances received -€9,775
down €9,775 (-15.4%), from €63,525 to €53,750
- Debts after one year +€7,193
up €7,193 (+4.0%), from €180,204 to €187,397
- Accrued charges and deferred income +€6,219
new in 2025: €6,219
- Gross operating margin -€62,326
down €62,326 (-66.9%), from €93,205 to €30,880
- Staff costs -€30,475
down €30,475 (-38.4%), from €79,372 to €48,897
- Financial charges -€2,127
down €2,127 (-13.5%), from €15,707 to €13,580
- Depreciation -€1,502
down €1,502 (-6.5%), from €23,237 to €21,736
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 | €433,074 | €410,341 | -€22,733 | -5.2% |
| Fixed assets | 21/28 | €58,867 | €47,500 | -€11,367 | -19.3% |
| Tangible fixed assets | 22/27 | €58,867 | €47,500 | -€11,367 | -19.3% |
| Land and buildings | 22 | €5,203 | €3,797 | -€1,406 | -27.0% |
| Plant, machinery and equipment | 23 | €52,500 | €37,500 | -€15,000 | -28.6% |
| Furniture and vehicles | 24 | €1,165 | €6,203 | +€5,039 | +433% |
| Current assets | 29/58 | €374,207 | €362,842 | -€11,366 | -3.0% |
| Amounts receivable within one year | 40/41 | €36,208 | €49,130 | +€12,922 | +35.7% |
| Trade receivables | 40 | €2,297 | €14,207 | +€11,910 | +518% |
| Other amounts receivable | 41 | €33,911 | €34,924 | +€1,013 | +3.0% |
| Cash at bank and in hand | 54/58 | €337,999 | €313,711 | -€24,288 | -7.2% |
| Total equity and liabilities | 10/49 | €433,074 | €410,341 | -€22,733 | -5.2% |
| Equity | 10/15 | €67,387 | €13,576 | -€53,811 | -79.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €7,161 | €7,161 | = | 0.0% |
| Distributable reserves | 133 | €7,161 | €7,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,773 | -€93,584 | -€53,811 | -135% |
| Amounts payable | 17/49 | €365,687 | €396,765 | +€31,078 | +8.5% |
| Amounts payable after more than one year | 17 | €180,204 | €187,397 | +€7,193 | +4.0% |
| Financial debts | 170/4 | €180,204 | €187,397 | +€7,193 | +4.0% |
| Amounts payable within one year | 42/48 | €185,483 | €203,149 | +€17,666 | +9.5% |
| Trade debts | 44 | €21,933 | €26,710 | +€4,777 | +21.8% |
| Suppliers | 440/4 | €21,933 | €26,710 | +€4,777 | +21.8% |
| Advances received on contracts in progress | 46 | €63,525 | €53,750 | -€9,775 | -15.4% |
| Taxes, remuneration and social security | 45 | €3,407 | €1,019 | -€2,388 | -70.1% |
| Taxes | 450/3 | €0 | - | -€0 | |
| Remuneration and social security | 454/9 | €3,407 | €1,019 | -€2,388 | -70.1% |
| Other amounts payable | 47/48 | €96,618 | €121,670 | +€25,052 | +25.9% |
| Accrued charges and deferred income | 492/3 | - | €6,219 | +€6,219 | |
| Remuneration, social security and pensions | 62 | €79,372 | €48,897 | -€30,475 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,237 | €21,736 | -€1,502 | -6.5% |
| Other operating charges | 640/8 | €1,104 | €905 | -€200 | -18.1% |
| Gross operating margin | 9900 | €93,205 | €30,880 | -€62,326 | -66.9% |
| Operating profit (loss) | 9901 | -€10,508 | -€40,657 | -€30,149 | -287% |
| Financial income | 75/76B | €2 | €426 | +€424 | +26,175% |
| Recurring financial income | 75 | €2 | €426 | +€424 | +26,175% |
| Financial charges | 65/66B | €15,707 | €13,580 | -€2,127 | -13.5% |
| Recurring financial charges | 65 | €15,707 | €13,580 | -€2,127 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,213 | -€53,811 | -€27,598 | -105% |
| Profit (loss) for the period | 9904 | -€26,213 | -€53,811 | -€27,598 | -105% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,213 | -€53,811 | -€27,598 | -105% |
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 28 October 2026 via checked.be.