Beaulieu Motor: what changed
Beaulieu Motor
Largest movements
- Tangible fixed assets -€15,314
down €15,314 (-28.4%), from €53,868 to €38,554
of which Land and buildings: -€15,314
- Stocks and contracts -€6,480
down €6,480 (-38.3%), from €16,930 to €10,450
- Receivables within one year -€4,373
down €4,373 (-97.2%), from €4,499 to €126
of which Trade receivables: -€4,373
- Cash +€4,198
up €4,198 (+22.6%), from €18,614 to €22,812
mainly Net result for the year (+€15,785) and Depreciation (+€15,314)
- Other debts -€35,333
down €35,333 (-6.3%), from €558,147 to €522,814
- Profit (loss) carried forward +€15,785
up €15,785 (+3.2%), from -€500,613 to -€484,828
- Tax, wage and social debts -€1,068
down €1,068 (-42.0%), from €2,543 to €1,475
- Gross operating margin -€2,821
down €2,821 (-7.2%), from €39,074 to €36,253
- Taxes -€641
no longer reported in 2025 (was €641)
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 | €94,231 | €72,612 | -€21,620 | -22.9% |
| Fixed assets | 21/28 | €53,968 | €38,554 | -€15,414 | -28.6% |
| Tangible fixed assets | 22/27 | €53,868 | €38,554 | -€15,314 | -28.4% |
| Land and buildings | 22 | €53,868 | €38,554 | -€15,314 | -28.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €40,263 | €34,057 | -€6,206 | -15.4% |
| Stocks and contracts in progress | 3 | €16,930 | €10,450 | -€6,480 | -38.3% |
| Stocks | 30/36 | €16,930 | €10,450 | -€6,480 | -38.3% |
| Amounts receivable within one year | 40/41 | €4,499 | €126 | -€4,373 | -97.2% |
| Trade receivables | 40 | €4,488 | €115 | -€4,373 | -97.4% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,614 | €22,812 | +€4,198 | +22.6% |
| Deferred charges and accrued income | 490/1 | €220 | €669 | +€449 | +204% |
| Total equity and liabilities | 10/49 | €94,231 | €72,612 | -€21,620 | -22.9% |
| Equity | 10/15 | -€470,613 | -€454,828 | +€15,785 | +3.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €30,000 | +€30,000 | |
| Other | 1109/19 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | -€500,613 | -€484,828 | +€15,785 | +3.2% |
| Amounts payable | 17/49 | €564,845 | €527,439 | -€37,405 | -6.6% |
| Amounts payable within one year | 42/48 | €564,559 | €527,439 | -€37,120 | -6.6% |
| Trade debts | 44 | €3,869 | €3,150 | -€719 | -18.6% |
| Suppliers | 440/4 | €3,869 | €3,150 | -€719 | -18.6% |
| Taxes, remuneration and social security | 45 | €2,543 | €1,475 | -€1,068 | -42.0% |
| Taxes | 450/3 | €2,543 | €1,475 | -€1,068 | -42.0% |
| Other amounts payable | 47/48 | €558,147 | €522,814 | -€35,333 | -6.3% |
| Accrued charges and deferred income | 492/3 | €286 | - | -€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,314 | €15,314 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,884 | €4,881 | -€2 | 0.0% |
| Gross operating margin | 9900 | €39,074 | €36,253 | -€2,821 | -7.2% |
| Operating profit (loss) | 9901 | €18,876 | €16,057 | -€2,819 | -14.9% |
| Financial income | 75/76B | €0 | €118 | +€117 | +32,572% |
| Recurring financial income | 75 | €0 | €118 | +€117 | +32,572% |
| Financial charges | 65/66B | €320 | €389 | +€69 | +21.7% |
| Recurring financial charges | 65 | €320 | €389 | +€69 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €18,556 | €15,785 | -€2,771 | -14.9% |
| Income taxes | 67/77 | €641 | - | -€641 | |
| Profit (loss) for the period | 9904 | €17,916 | €15,785 | -€2,130 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,916 | €15,785 | -€2,130 | -11.9% |
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 2 November 2026 via checked.be.