BEAUFRUIT: 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.
BEAUFRUIT
Largest movements
- Tangible fixed assets -€39,295
down €39,295 (-4.3%), from €912,053 to €872,758
of which Land and buildings: -€38,709
- Receivables within one year +€16,569
up €16,569 (+58.1%), from €28,531 to €45,100
- Reserves -€25,840
down €25,840 (-6.1%), from €425,273 to €399,433
of which Tax-exempt reserves: -€25,840
- Profit (loss) carried forward +€23,151
up €23,151 (+15.1%), from €153,452 to €176,603
- Debts after one year -€18,805
down €18,805 (-8.5%), from €221,433 to €202,627
- Other operating charges -€58,381
down €58,381 (-90.8%), from €64,279 to €5,898
- Write-downs +€58,000
no longer reported in 2025 (was -€58,000)
- Financial charges +€5,205
up €5,205 (+130.9%), from €3,976 to €9,181
- Depreciation -€2,627
down €2,627 (-5.2%), from €50,743 to €48,116
- Gross operating margin +€1,693
up €1,693 (+3.1%), from €55,375 to €57,067
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 | €989,633 | €961,910 | -€27,723 | -2.8% |
| Fixed assets | 21/28 | €912,053 | €872,758 | -€39,295 | -4.3% |
| Tangible fixed assets | 22/27 | €912,053 | €872,758 | -€39,295 | -4.3% |
| Land and buildings | 22 | €846,626 | €807,917 | -€38,709 | -4.6% |
| Plant, machinery and equipment | 23 | €64,916 | €64,584 | -€331 | -0.5% |
| Furniture and vehicles | 24 | €511 | €256 | -€255 | -49.9% |
| Current assets | 29/58 | €77,580 | €89,152 | +€11,572 | +14.9% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,531 | €45,100 | +€16,569 | +58.1% |
| Other amounts receivable | 41 | €28,531 | €45,100 | +€16,569 | +58.1% |
| Cash at bank and in hand | 54/58 | €9,403 | €4,134 | -€5,268 | -56.0% |
| Deferred charges and accrued income | 490/1 | €3,646 | €3,917 | +€271 | +7.4% |
| Total equity and liabilities | 10/49 | €989,633 | €961,910 | -€27,723 | -2.8% |
| Equity | 10/15 | €591,120 | €588,430 | -€2,690 | -0.5% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €425,273 | €399,433 | -€25,840 | -6.1% |
| Tax-exempt reserves | 132 | €423,414 | €397,574 | -€25,840 | -6.1% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,452 | €176,603 | +€23,151 | +15.1% |
| Provisions and deferred taxes | 16 | €141,138 | €132,525 | -€8,613 | -6.1% |
| Deferred taxes | 168 | €141,138 | €132,525 | -€8,613 | -6.1% |
| Amounts payable | 17/49 | €257,374 | €240,955 | -€16,420 | -6.4% |
| Amounts payable after more than one year | 17 | €221,433 | €202,627 | -€18,805 | -8.5% |
| Financial debts | 170/4 | €221,433 | €202,627 | -€18,805 | -8.5% |
| Amounts payable within one year | 42/48 | €35,942 | €38,327 | +€2,385 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €22,874 | €21,239 | -€1,635 | -7.1% |
| Trade debts | 44 | €3,189 | €2,269 | -€920 | -28.8% |
| Suppliers | 440/4 | €3,189 | €2,269 | -€920 | -28.8% |
| Taxes, remuneration and social security | 45 | €9,172 | €14,819 | +€5,647 | +61.6% |
| Taxes | 450/3 | €9,172 | €14,819 | +€5,647 | +61.6% |
| Other amounts payable | 47/48 | €707 | - | -€707 | |
| Non-recurring operating income | 76A | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,743 | €48,116 | -€2,627 | -5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€58,000 | - | +€58,000 | |
| Other operating charges | 640/8 | €64,279 | €5,898 | -€58,381 | -90.8% |
| Gross operating margin | 9900 | €55,375 | €57,067 | +€1,693 | +3.1% |
| Operating profit (loss) | 9901 | -€1,647 | €3,053 | +€4,700 | |
| Financial income | 75/76B | €3,607 | €3,208 | -€399 | -11.1% |
| Recurring financial income | 75 | €3,607 | €3,208 | -€399 | -11.1% |
| Financial charges | 65/66B | €3,976 | €9,181 | +€5,205 | +130.9% |
| Recurring financial charges | 65 | €3,976 | €9,181 | +€5,205 | +130.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,016 | -€2,920 | -€904 | -44.8% |
| Transfer from deferred taxes | 780 | €9,264 | €8,613 | -€650 | -7.0% |
| Income taxes | 67/77 | €9,229 | €8,383 | -€846 | -9.2% |
| Profit (loss) for the period | 9904 | -€1,981 | -€2,690 | -€708 | -35.8% |
| Transfer from tax-exempt reserves | 789 | €27,791 | €25,840 | -€1,951 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,810 | €23,151 | -€2,659 | -10.3% |
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 3 October 2026 via checked.be.