BEAUJEAN CONCEPT: what changed
BEAUJEAN CONCEPT
Largest movements
- Receivables within one year -€62,028
down €62,028 (-66.4%), from €93,351 to €31,323
of which Trade receivables: -€67,537
- Cash -€29,249
down €29,249 (-50.4%), from €58,011 to €28,762
mainly Net result for the year (-€73,106) and Tax, wage and social debts (-€10,820)
- Tangible fixed assets -€10,889
down €10,889 (-29.6%), from €36,824 to €25,935
of which Furniture and vehicles: -€5,939
- Profit (loss) carried forward -€73,106
down €73,106, from €15,593 to -€57,513
- Tax, wage and social debts -€10,820
down €10,820 (-46.8%), from €23,131 to €12,311
of which Taxes: -€12,461
- Trade debts -€7,663
down €7,663 (-27.0%), from €28,345 to €20,682
- Current portion of long-term debt -€6,233
down €6,233 (-100%), from €6,233 to €0
- Other debts -€3,462
down €3,462 (-76.8%), from €4,507 to €1,045
- Gross operating margin -€56,732
down €56,732 (-42.7%), from €132,724 to €75,992
- Write-downs +€12,021
new in 2024: €12,021
- Depreciation -€5,187
down €5,187 (-29.8%), from €17,427 to €12,239
- Other operating charges +€3,921
up €3,921 (+414%), from €946 to €4,867
- Staff costs -€2,211
down €2,211 (-2.2%), from €100,098 to €97,887
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,862 | €95,578 | -€101,284 | -51.4% |
| Fixed assets | 21/28 | €36,959 | €26,070 | -€10,889 | -29.5% |
| Tangible fixed assets | 22/27 | €36,824 | €25,935 | -€10,889 | -29.6% |
| Land and buildings | 22 | €6,426 | €5,141 | -€1,285 | -20.0% |
| Plant, machinery and equipment | 23 | €14,429 | €10,764 | -€3,665 | -25.4% |
| Furniture and vehicles | 24 | €15,970 | €10,031 | -€5,939 | -37.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €159,902 | €69,508 | -€90,394 | -56.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,351 | €31,323 | -€62,028 | -66.4% |
| Trade receivables | 40 | €93,341 | €25,804 | -€67,537 | -72.4% |
| Other amounts receivable | 41 | €10 | €5,519 | +€5,509 | +56,386% |
| Cash at bank and in hand | 54/58 | €58,011 | €28,762 | -€29,249 | -50.4% |
| Deferred charges and accrued income | 490/1 | €6,540 | €7,423 | +€882 | +13.5% |
| Total equity and liabilities | 10/49 | €196,862 | €95,578 | -€101,284 | -51.4% |
| Equity | 10/15 | €134,645 | €61,539 | -€73,106 | -54.3% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €0 | -€7,500 | -100% |
| Reserves not available under the articles | 1311 | €7,500 | €0 | -€7,500 | -100% |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | €15,593 | -€57,513 | -€73,106 | |
| Amounts payable | 17/49 | €62,216 | €34,039 | -€28,177 | -45.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,216 | €34,039 | -€28,177 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €6,233 | €0 | -€6,233 | -100% |
| Trade debts | 44 | €28,345 | €20,682 | -€7,663 | -27.0% |
| Suppliers | 440/4 | €28,345 | €20,682 | -€7,663 | -27.0% |
| Taxes, remuneration and social security | 45 | €23,131 | €12,311 | -€10,820 | -46.8% |
| Taxes | 450/3 | €14,081 | €1,621 | -€12,461 | -88.5% |
| Remuneration and social security | 454/9 | €9,050 | €10,690 | +€1,640 | +18.1% |
| Other amounts payable | 47/48 | €4,507 | €1,045 | -€3,462 | -76.8% |
| Non-recurring operating income | 76A | - | €16,214 | +€16,214 | |
| Remuneration, social security and pensions | 62 | €100,098 | €97,887 | -€2,211 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,427 | €12,239 | -€5,187 | -29.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,021 | +€12,021 | |
| Other operating charges | 640/8 | €946 | €4,867 | +€3,921 | +414% |
| Non-recurring operating charges | 66A | - | €21,886 | +€21,886 | |
| Gross operating margin | 9900 | €132,724 | €75,992 | -€56,732 | -42.7% |
| Operating profit (loss) | 9901 | €14,253 | -€72,909 | -€87,162 | |
| Financial income | 75/76B | €72 | €567 | +€495 | +687% |
| Recurring financial income | 75 | €72 | €567 | +€495 | +687% |
| Financial charges | 65/66B | €129 | €760 | +€631 | +489% |
| Recurring financial charges | 65 | €129 | €760 | +€631 | +489% |
| Profit (loss) for the period before taxes | 9903 | €14,196 | -€73,101 | -€87,297 | |
| Income taxes | 67/77 | €1,333 | €5 | -€1,328 | -99.6% |
| Profit (loss) for the period | 9904 | €12,863 | -€73,106 | -€85,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,863 | -€73,106 | -€85,970 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.