BEAULIEU DE BROCUY: what changed
BEAULIEU DE BROCUY
Largest movements
- Current investments +€1.9m
up €1.9m (+127%), from €1.5m to €3.4m
- Cash -€1.1m
down €1.1m (-82.6%), from €1.3m to €226,732
mainly Current investments (-€1.9m) and Contributions, distributions and other (-€1.3m)
- Financial fixed assets -€769,370
down €769,370 (-30.3%), from €2.5m to €1.8m
- Receivables within one year +€133,619
new in 2025: €133,619
- Other debts +€1.3m
new in 2025: €1.3m
- Reserves -€1.1m
down €1.1m (-29.3%), from €3.7m to €2.6m
of which Distributable reserves: -€1.1m
- Financial charges +€354,417
up €354,417 (+60,687%), from €584 to €355,001
of which Non-recurring financial charges: +€354,353
- Financial income -€335,435
down €335,435 (-34.3%), from €979,354 to €643,919
of which Financial income: -€766,229
- Taxes -€69,235
down €69,235 (-72.6%), from €95,365 to €26,130
- Gross operating margin -€4,513
down €4,513 (-125%), from -€3,603 to -€8,116
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,360,941 | €5,581,337 | +€220,396 | +4.1% |
| Fixed assets | 21/28 | €2,540,367 | €1,770,997 | -€769,370 | -30.3% |
| Financial fixed assets | 28 | €2,540,367 | €1,770,997 | -€769,370 | -30.3% |
| Current assets | 29/58 | €2,820,574 | €3,810,340 | +€989,766 | +35.1% |
| Amounts receivable within one year | 40/41 | - | €133,619 | +€133,619 | |
| Other amounts receivable | 41 | - | €133,619 | +€133,619 | |
| Current investments | 50/53 | €1,519,837 | €3,449,955 | +€1.9m | +127% |
| Cash at bank and in hand | 54/58 | €1,300,720 | €226,732 | -€1.1m | -82.6% |
| Deferred charges and accrued income | 490/1 | €18 | €34 | +€16 | +89.9% |
| Total equity and liabilities | 10/49 | €5,360,941 | €5,581,337 | +€220,396 | +4.1% |
| Equity | 10/15 | €5,230,256 | €4,148,930 | -€1.1m | -20.7% |
| Contributions | 10/11 | €1,490,000 | €1,490,000 | = | 0.0% |
| Capital | 10 | €1,490,000 | €1,490,000 | = | 0.0% |
| Issued capital | 100 | €1,490,000 | €1,490,000 | = | 0.0% |
| Reserves | 13 | €3,684,730 | €2,603,403 | -€1.1m | -29.3% |
| Non-distributable reserves | 130/1 | €149,000 | €149,000 | = | 0.0% |
| Legal reserve | 130 | €149,000 | €149,000 | = | 0.0% |
| Distributable reserves | 133 | €3,535,730 | €2,454,403 | -€1.1m | -30.6% |
| Profit (loss) carried forward | 14 | €55,527 | €55,527 | = | 0.0% |
| Amounts payable | 17/49 | €130,685 | €1,432,407 | +€1.3m | +996% |
| Amounts payable within one year | 42/48 | €130,680 | €1,432,397 | +€1.3m | +996% |
| Trade debts | 44 | €4,833 | €5,498 | +€666 | +13.8% |
| Suppliers | 440/4 | €4,833 | €5,498 | +€666 | +13.8% |
| Taxes, remuneration and social security | 45 | €125,847 | €91,899 | -€33,948 | -27.0% |
| Taxes | 450/3 | €125,847 | €86,899 | -€38,948 | -30.9% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | - | €1,335,000 | +€1.3m | |
| Accrued charges and deferred income | 492/3 | €5 | €10 | +€5 | +89.9% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€3,603 | -€8,116 | -€4,513 | -125% |
| Operating profit (loss) | 9901 | -€4,571 | -€9,115 | -€4,544 | -99.4% |
| Financial income | 75/76B | €979,354 | €643,919 | -€335,435 | -34.3% |
| Recurring financial income | 75 | €979,354 | €213,125 | -€766,229 | -78.2% |
| Non-recurring financial income | 76B | - | €430,794 | +€430,794 | |
| Financial charges | 65/66B | €584 | €355,001 | +€354,417 | +60,687% |
| Recurring financial charges | 65 | €584 | €648 | +€64 | +11.0% |
| Non-recurring financial charges | 66B | - | €354,353 | +€354,353 | |
| Profit (loss) for the period before taxes | 9903 | €974,200 | €279,803 | -€694,397 | -71.3% |
| Income taxes | 67/77 | €95,365 | €26,130 | -€69,235 | -72.6% |
| Profit (loss) for the period | 9904 | €878,835 | €253,673 | -€625,161 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €878,835 | €253,673 | -€625,161 | -71.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.