Beaugarnine: 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.
Beaugarnine
Largest movements
- Current investments +€902,320
new in 2025: €902,320
- Receivables within one year -€434,323
down €434,323 (-90.5%), from €480,000 to €45,678
- Cash +€292,675
up €292,675 (+98.8%), from €296,251 to €588,925
mainly Net result for the year (+€579,496) and Receivables within one year (+€434,323)
- Reserves +€579,496
up €579,496 (+102.4%), from €565,890 to €1.1m
- Tax, wage and social debts +€181,272
up €181,272 (+88.2%), from €205,565 to €386,837
- Gross operating margin +€92,625
up €92,625 (+12.4%), from €747,952 to €840,577
- Taxes +€82,059
up €82,059 (+45.1%), from €181,985 to €264,044
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 | €779,476 | €1,540,214 | +€760,738 | +97.6% |
| Current assets | 29/58 | €779,476 | €1,540,214 | +€760,738 | +97.6% |
| Amounts receivable within one year | 40/41 | €480,000 | €45,678 | -€434,323 | -90.5% |
| Trade receivables | 40 | €480,000 | €45,678 | -€434,323 | -90.5% |
| Current investments | 50/53 | - | €902,320 | +€902,320 | |
| Cash at bank and in hand | 54/58 | €296,251 | €588,925 | +€292,675 | +98.8% |
| Deferred charges and accrued income | 490/1 | €3,225 | €3,291 | +€66 | +2.0% |
| Total equity and liabilities | 10/49 | €779,476 | €1,540,214 | +€760,738 | +97.6% |
| Equity | 10/15 | €570,890 | €1,150,386 | +€579,496 | +101.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €565,890 | €1,145,386 | +€579,496 | +102.4% |
| Distributable reserves | 133 | €565,890 | €1,145,386 | +€579,496 | +102.4% |
| Amounts payable | 17/49 | €208,586 | €389,828 | +€181,242 | +86.9% |
| Amounts payable within one year | 42/48 | €207,086 | €388,328 | +€181,242 | +87.5% |
| Trade debts | 44 | €1,521 | €1,491 | -€30 | -2.0% |
| Suppliers | 440/4 | €1,521 | €1,491 | -€30 | -2.0% |
| Taxes, remuneration and social security | 45 | €205,565 | €386,837 | +€181,272 | +88.2% |
| Taxes | 450/3 | €205,565 | €386,837 | +€181,272 | +88.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | - | €913 | +€913 | |
| Gross operating margin | 9900 | €747,952 | €840,577 | +€92,625 | +12.4% |
| Operating profit (loss) | 9901 | €747,952 | €839,664 | +€91,712 | +12.3% |
| Financial income | 75/76B | - | €3,977 | +€3,977 | |
| Recurring financial income | 75 | - | €3,977 | +€3,977 | |
| Financial charges | 65/66B | €78 | €100 | +€23 | +29.2% |
| Recurring financial charges | 65 | €78 | €100 | +€23 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €747,874 | €843,540 | +€95,666 | +12.8% |
| Income taxes | 67/77 | €181,985 | €264,044 | +€82,059 | +45.1% |
| Profit (loss) for the period | 9904 | €565,890 | €579,496 | +€13,607 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €565,890 | €579,496 | +€13,607 | +2.4% |
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.