Beauhémien: 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.
Beauhémien
Largest movements
- Tangible fixed assets +€43,532
up €43,532 (+445.2%), from €9,779 to €53,310
of which Plant, machinery and equipment: +€35,449
- Receivables within one year +€42,066
up €42,066 (+4372.8%), from €962 to €43,028
of which Trade receivables: +€39,667
- Cash -€11,451
down €11,451 (-71.8%), from €15,951 to €4,500
mainly Investment in fixed assets (net) (-€66,276) and Receivables within one year (-€42,066)
- Intangible fixed assets +€7,733
up €7,733 (+130.7%), from €5,916 to €13,650
- Stocks and contracts -€1,604
down €1,604 (-17.0%), from €9,417 to €7,813
- Other debts +€38,269
new in 2025: €38,269
- Trade debts +€23,504
up €23,504 (+286.6%), from €8,201 to €31,705
- Debts after one year +€10,468
up €10,468 (+293.4%), from €3,569 to €14,037
- Reserves +€6,157
new in 2025: €6,157
- Current portion of long-term debt +€5,150
up €5,150 (+131.8%), from €3,908 to €9,058
- Gross operating margin +€23,353
up €23,353 (+853.8%), from €2,735 to €26,088
- Depreciation +€11,838
up €11,838 (+373.0%), from €3,174 to €15,012
- Financial charges +€873
up €873 (+148.7%), from €587 to €1,461
- Taxes +€776
new in 2025: €776
- Other operating charges -€476
down €476 (-44.5%), from €1,069 to €593
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 | €42,290 | €122,627 | +€80,337 | +190.0% |
| Fixed assets | 21/28 | €15,695 | €66,960 | +€51,265 | +326.6% |
| Intangible fixed assets | 21 | €5,916 | €13,650 | +€7,733 | +130.7% |
| Tangible fixed assets | 22/27 | €9,779 | €53,310 | +€43,532 | +445.2% |
| Plant, machinery and equipment | 23 | €9,779 | €45,228 | +€35,449 | +362.5% |
| Furniture and vehicles | 24 | - | €8,083 | +€8,083 | |
| Current assets | 29/58 | €26,595 | €55,667 | +€29,072 | +109.3% |
| Stocks and contracts in progress | 3 | €9,417 | €7,813 | -€1,604 | -17.0% |
| Stocks | 30/36 | €9,417 | €7,813 | -€1,604 | -17.0% |
| Amounts receivable within one year | 40/41 | €962 | €43,028 | +€42,066 | +4372.8% |
| Trade receivables | 40 | €962 | €40,629 | +€39,667 | +4123.5% |
| Other amounts receivable | 41 | - | €2,399 | +€2,399 | |
| Cash at bank and in hand | 54/58 | €15,951 | €4,500 | -€11,451 | -71.8% |
| Deferred charges and accrued income | 490/1 | €265 | €327 | +€62 | +23.3% |
| Total equity and liabilities | 10/49 | €42,290 | €122,627 | +€80,337 | +190.0% |
| Equity | 10/15 | €13,905 | €22,157 | +€8,252 | +59.3% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | - | €6,157 | +€6,157 | |
| Distributable reserves | 133 | - | €6,157 | +€6,157 | |
| Profit (loss) carried forward | 14 | -€2,095 | - | +€2,095 | |
| Amounts payable | 17/49 | €28,385 | €100,470 | +€72,085 | +254.0% |
| Amounts payable after more than one year | 17 | €3,569 | €14,037 | +€10,468 | +293.4% |
| Financial debts | 170/4 | €3,569 | €14,037 | +€10,468 | +293.4% |
| Amounts payable within one year | 42/48 | €22,881 | €86,305 | +€63,424 | +277.2% |
| Current portion of amounts payable after more than one year | 42 | €3,908 | €9,058 | +€5,150 | +131.8% |
| Trade debts | 44 | €8,201 | €31,705 | +€23,504 | +286.6% |
| Suppliers | 440/4 | €8,201 | €31,705 | +€23,504 | +286.6% |
| Taxes, remuneration and social security | 45 | €10,772 | €7,273 | -€3,499 | -32.5% |
| Taxes | 450/3 | €7,272 | €7,273 | +€1 | 0.0% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | - | €38,269 | +€38,269 | |
| Accrued charges and deferred income | 492/3 | €1,935 | €128 | -€1,807 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,174 | €15,012 | +€11,838 | +373.0% |
| Other operating charges | 640/8 | €1,069 | €593 | -€476 | -44.5% |
| Gross operating margin | 9900 | €2,735 | €26,088 | +€23,353 | +853.8% |
| Operating profit (loss) | 9901 | -€1,507 | €10,483 | +€11,990 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +3720.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +3720.0% |
| Financial charges | 65/66B | €587 | €1,461 | +€873 | +148.7% |
| Recurring financial charges | 65 | €587 | €1,461 | +€873 | +148.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,095 | €9,028 | +€11,123 | |
| Income taxes | 67/77 | - | €776 | +€776 | |
| Profit (loss) for the period | 9904 | -€2,095 | €8,252 | +€10,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,095 | €8,252 | +€10,346 |
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 5 October 2026 via checked.be.