Beauhème: 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.
Beauhème
Largest movements
- Cash -€20,333
down €20,333 (-77.1%), from €26,373 to €6,040
mainly Receivables within one year (-€12,747) and Investment in fixed assets (net) (-€5,846)
- Receivables within one year +€12,747
up €12,747 (+198%), from €6,446 to €19,193
of which Trade receivables: +€11,832
- Tangible fixed assets +€2,458
up €2,458 (+32.1%), from €7,665 to €10,123
of which Plant, machinery and equipment: +€3,556
- Stocks and contracts +€1,528
up €1,528 (+31.8%), from €4,797 to €6,325
of which Contracts in progress: +€6,325
- Tax, wage and social debts -€2,057
down €2,057 (-88.5%), from €2,325 to €268
- Other debts -€1,299
down €1,299 (-24.5%), from €5,303 to €4,004
- Gross operating margin -€2,717
down €2,717 (-38.7%), from €7,020 to €4,303
- Taxes -€579
down €579 (-100%), from €579 to €0
- Depreciation -€299
down €299 (-8.1%), from €3,686 to €3,388
- Financial income -€148
down €148 (-88.8%), from €167 to €19
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 | €45,497 | €41,897 | -€3,600 | -7.9% |
| Fixed assets | 21/28 | €7,665 | €10,123 | +€2,458 | +32.1% |
| Tangible fixed assets | 22/27 | €7,665 | €10,123 | +€2,458 | +32.1% |
| Plant, machinery and equipment | 23 | €4,261 | €7,818 | +€3,556 | +83.5% |
| Furniture and vehicles | 24 | €221 | €0 | -€221 | -100% |
| Other tangible fixed assets | 26 | €3,183 | €2,305 | -€877 | -27.6% |
| Current assets | 29/58 | €37,832 | €31,774 | -€6,058 | -16.0% |
| Stocks and contracts in progress | 3 | €4,797 | €6,325 | +€1,528 | +31.8% |
| Stocks | 30/36 | €4,797 | €0 | -€4,797 | -100% |
| Contracts in progress | 37 | - | €6,325 | +€6,325 | |
| Amounts receivable within one year | 40/41 | €6,446 | €19,193 | +€12,747 | +198% |
| Trade receivables | 40 | €2,290 | €14,122 | +€11,832 | +517% |
| Other amounts receivable | 41 | €4,157 | €5,071 | +€914 | +22.0% |
| Cash at bank and in hand | 54/58 | €26,373 | €6,040 | -€20,333 | -77.1% |
| Deferred charges and accrued income | 490/1 | €216 | €217 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €45,497 | €41,897 | -€3,600 | -7.9% |
| Equity | 10/15 | €37,295 | €37,498 | +€202 | +0.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €31,295 | €31,498 | +€202 | +0.6% |
| Distributable reserves | 133 | €31,295 | €31,498 | +€202 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,202 | €4,400 | -€3,802 | -46.4% |
| Amounts payable within one year | 42/48 | €8,202 | €4,400 | -€3,802 | -46.4% |
| Trade debts | 44 | €574 | €128 | -€446 | -77.7% |
| Suppliers | 440/4 | €574 | €128 | -€446 | -77.7% |
| Taxes, remuneration and social security | 45 | €2,325 | €268 | -€2,057 | -88.5% |
| Taxes | 450/3 | €2,325 | €268 | -€2,057 | -88.5% |
| Other amounts payable | 47/48 | €5,303 | €4,004 | -€1,299 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,686 | €3,388 | -€299 | -8.1% |
| Other operating charges | 640/8 | €626 | €685 | +€59 | +9.5% |
| Gross operating margin | 9900 | €7,020 | €4,303 | -€2,717 | -38.7% |
| Operating profit (loss) | 9901 | €2,708 | €230 | -€2,478 | -91.5% |
| Financial income | 75/76B | €167 | €19 | -€148 | -88.8% |
| Recurring financial income | 75 | €167 | €19 | -€148 | -88.8% |
| Financial charges | 65/66B | €53 | €46 | -€6 | -12.0% |
| Recurring financial charges | 65 | €53 | €46 | -€6 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €2,822 | €202 | -€2,620 | -92.8% |
| Income taxes | 67/77 | €579 | €0 | -€579 | -100% |
| Profit (loss) for the period | 9904 | €2,243 | €202 | -€2,041 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,243 | €202 | -€2,041 | -91.0% |
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 16 October 2026 via checked.be.