Beaujean: 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.
Beaujean
Largest movements
- Cash +€21,618
up €21,618 (+111%), from €19,505 to €41,124
mainly Net result for the year (+€80,261) and Other debts (+€43,600)
- Tangible fixed assets +€6,394
up €6,394, from €0 to €6,394
- Receivables within one year -€2,608
down €2,608 (-12.7%), from €20,466 to €17,858
of which Other amounts receivable: -€9,071
- Other debts +€43,600
up €43,600 (+545%), from €8,000 to €51,600
- Tax, wage and social debts -€18,356
down €18,356 (-62.5%), from €29,347 to €10,991
- Gross operating margin +€10,290
up €10,290 (+11.0%), from €93,356 to €103,647
- Taxes +€2,399
up €2,399 (+12.6%), from €19,076 to €21,475
- Depreciation -€1,150
down €1,150 (-93.1%), from €1,235 to €85
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 | €39,972 | €65,376 | +€25,404 | +63.6% |
| Fixed assets | 21/28 | €0 | €6,394 | +€6,394 | |
| Tangible fixed assets | 22/27 | €0 | €6,394 | +€6,394 | |
| Furniture and vehicles | 24 | €0 | €6,394 | +€6,394 | |
| Current assets | 29/58 | €39,972 | €58,982 | +€19,010 | +47.6% |
| Amounts receivable within one year | 40/41 | €20,466 | €17,858 | -€2,608 | -12.7% |
| Trade receivables | 40 | €11,395 | €17,858 | +€6,463 | +56.7% |
| Other amounts receivable | 41 | €9,071 | - | -€9,071 | |
| Cash at bank and in hand | 54/58 | €19,505 | €41,124 | +€21,618 | +111% |
| Total equity and liabilities | 10/49 | €39,972 | €65,376 | +€25,404 | +63.6% |
| Equity | 10/15 | €2,524 | €2,785 | +€261 | +10.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24 | €285 | +€261 | +1,096% |
| Amounts payable | 17/49 | €37,448 | €62,591 | +€25,143 | +67.1% |
| Amounts payable within one year | 42/48 | €37,448 | €62,591 | +€25,143 | +67.1% |
| Trade debts | 44 | €101 | - | -€101 | |
| Suppliers | 440/4 | €101 | - | -€101 | |
| Taxes, remuneration and social security | 45 | €29,347 | €10,991 | -€18,356 | -62.5% |
| Taxes | 450/3 | €29,347 | €10,991 | -€18,356 | -62.5% |
| Other amounts payable | 47/48 | €8,000 | €51,600 | +€43,600 | +545% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | €85 | -€1,150 | -93.1% |
| Other operating charges | 640/8 | €1,442 | €1,785 | +€343 | +23.8% |
| Gross operating margin | 9900 | €93,356 | €103,647 | +€10,290 | +11.0% |
| Operating profit (loss) | 9901 | €90,679 | €101,776 | +€11,097 | +12.2% |
| Financial charges | 65/66B | €107 | €40 | -€66 | -62.1% |
| Recurring financial charges | 65 | €107 | €40 | -€66 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €90,573 | €101,736 | +€11,163 | +12.3% |
| Income taxes | 67/77 | €19,076 | €21,475 | +€2,399 | +12.6% |
| Profit (loss) for the period | 9904 | €71,497 | €80,261 | +€8,764 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,497 | €80,261 | +€8,764 | +12.3% |
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.