Beaulanza: 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.
Beaulanza
Largest movements
- Receivables within one year -€84,865
down €84,865 (-32.8%), from €258,629 to €173,765
of which Other amounts receivable: -€106,603
- Cash +€8,059
up €8,059 (+198.8%), from €4,053 to €12,112
mainly Receivables within one year (+€84,865) and Net result for the year (+€71,747)
- Other debts -€151,361
down €151,361 (-98.2%), from €154,169 to €2,809
- Reserves +€71,747
up €71,747 (+64.0%), from €112,142 to €183,890
of which Distributable reserves: +€73,607
- Tax, wage and social debts +€12,584
up €12,584 (+193.5%), from €6,502 to €19,086
- Trade debts -€6,336
down €6,336 (-58.2%), from €10,878 to €4,542
- Debts after one year -€4,035
down €4,035 (-15.9%), from €25,339 to €21,304
- Gross operating margin +€84,624
up €84,624 (+565.0%), from €14,977 to €99,602
- Taxes +€27,907
up €27,907 (+447.2%), from €6,240 to €34,147
- Financial income +€1,132
up €1,132 (+11.1%), from €10,181 to €11,313
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 | €321,693 | €241,865 | -€79,828 | -24.8% |
| Fixed assets | 21/28 | €58,819 | €55,988 | -€2,832 | -4.8% |
| Tangible fixed assets | 22/27 | €58,819 | €55,988 | -€2,832 | -4.8% |
| Land and buildings | 22 | €57,793 | €55,507 | -€2,286 | -4.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,026 | €481 | -€545 | -53.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €262,873 | €185,877 | -€76,997 | -29.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €258,629 | €173,765 | -€84,865 | -32.8% |
| Trade receivables | 40 | €31,982 | €53,720 | +€21,738 | +68.0% |
| Other amounts receivable | 41 | €226,647 | €120,045 | -€106,603 | -47.0% |
| Cash at bank and in hand | 54/58 | €4,053 | €12,112 | +€8,059 | +198.8% |
| Deferred charges and accrued income | 490/1 | €191 | €0 | -€191 | -100.0% |
| Total equity and liabilities | 10/49 | €321,693 | €241,865 | -€79,828 | -24.8% |
| Equity | 10/15 | €118,342 | €190,090 | +€71,747 | +60.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,142 | €183,890 | +€71,747 | +64.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €91,532 | €165,140 | +€73,607 | +80.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €203,350 | €51,775 | -€151,575 | -74.5% |
| Amounts payable after more than one year | 17 | €25,339 | €21,304 | -€4,035 | -15.9% |
| Financial debts | 170/4 | €25,339 | €21,304 | -€4,035 | -15.9% |
| Amounts payable within one year | 42/48 | €178,011 | €30,471 | -€147,540 | -82.9% |
| Current portion of amounts payable after more than one year | 42 | €3,916 | €4,035 | +€119 | +3.0% |
| Financial debts | 43 | €2,547 | €0 | -€2,547 | -100.0% |
| Credit institutions | 430/8 | €2,547 | €0 | -€2,547 | -100.0% |
| Trade debts | 44 | €10,878 | €4,542 | -€6,336 | -58.2% |
| Suppliers | 440/4 | €10,878 | €4,542 | -€6,336 | -58.2% |
| Taxes, remuneration and social security | 45 | €6,502 | €19,086 | +€12,584 | +193.5% |
| Taxes | 450/3 | €6,502 | €19,086 | +€12,584 | +193.5% |
| Other amounts payable | 47/48 | €154,169 | €2,809 | -€151,361 | -98.2% |
| Non-recurring operating income | 76A | €11,307 | €0 | -€11,307 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €2,832 | -€277 | -8.9% |
| Other operating charges | 640/8 | €1,269 | €1,157 | -€112 | -8.8% |
| Gross operating margin | 9900 | €14,977 | €99,602 | +€84,624 | +565.0% |
| Operating profit (loss) | 9901 | €10,600 | €95,613 | +€85,013 | +802.0% |
| Financial income | 75/76B | €10,181 | €11,313 | +€1,132 | +11.1% |
| Recurring financial income | 75 | €10,181 | €11,313 | +€1,132 | +11.1% |
| Financial charges | 65/66B | €1,394 | €1,032 | -€362 | -26.0% |
| Recurring financial charges | 65 | €1,394 | €1,032 | -€362 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €19,387 | €105,894 | +€86,507 | +446.2% |
| Income taxes | 67/77 | €6,240 | €34,147 | +€27,907 | +447.2% |
| Profit (loss) for the period | 9904 | €13,147 | €71,747 | +€58,600 | +445.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,147 | €71,747 | +€58,600 | +445.7% |
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 30 September 2026 via checked.be.