BEAULOYE: 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.
BEAULOYE
Largest movements
- Tangible fixed assets -€8,132
down €8,132 (-4.9%), from €166,582 to €158,450
of which Land and buildings: -€6,173
- Debts after one year -€9,135
down €9,135 (-5.9%), from €155,771 to €146,636
- Profit (loss) carried forward +€1,778
up €1,778 (+3.9%), from -€45,705 to -€43,928
- Other debts -€1,711
down €1,711 (-5.0%), from €34,022 to €32,311
- Gross operating margin +€2,681
up €2,681 (+11.8%), from €22,733 to €25,414
- Taxes +€697
up €697 (+23.4%), from €2,976 to €3,673
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,752 | €158,450 | -€8,302 | -5.0% |
| Fixed assets | 21/28 | €166,582 | €158,450 | -€8,132 | -4.9% |
| Tangible fixed assets | 22/27 | €166,582 | €158,450 | -€8,132 | -4.9% |
| Land and buildings | 22 | €132,634 | €126,460 | -€6,173 | -4.7% |
| Furniture and vehicles | 24 | €3,672 | €3,028 | -€644 | -17.5% |
| Leasing and similar rights | 25 | €30,275 | €28,961 | -€1,315 | -4.3% |
| Current assets | 29/58 | €170 | - | -€170 | |
| Deferred charges and accrued income | 490/1 | €170 | - | -€170 | |
| Total equity and liabilities | 10/49 | €166,752 | €158,450 | -€8,302 | -5.0% |
| Equity | 10/15 | -€33,305 | -€31,528 | +€1,778 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,705 | -€43,928 | +€1,778 | +3.9% |
| Amounts payable | 17/49 | €200,057 | €189,977 | -€10,080 | -5.0% |
| Amounts payable after more than one year | 17 | €155,771 | €146,636 | -€9,135 | -5.9% |
| Financial debts | 170/4 | €155,771 | €146,636 | -€9,135 | -5.9% |
| Amounts payable within one year | 42/48 | €44,286 | €43,342 | -€944 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €9,020 | €9,135 | +€116 | +1.3% |
| Financial debts | 43 | €225 | €19 | -€206 | -91.5% |
| Credit institutions | 430/8 | €225 | €19 | -€206 | -91.5% |
| Trade debts | 44 | €1,020 | €1,203 | +€183 | +18.0% |
| Suppliers | 440/4 | €1,020 | €1,203 | +€183 | +18.0% |
| Taxes, remuneration and social security | 45 | - | €673 | +€673 | |
| Taxes | 450/3 | - | €673 | +€673 | |
| Other amounts payable | 47/48 | €34,022 | €32,311 | -€1,711 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,218 | €8,972 | -€246 | -2.7% |
| Other operating charges | 640/8 | €1,494 | €1,545 | +€51 | +3.4% |
| Gross operating margin | 9900 | €22,733 | €25,414 | +€2,681 | +11.8% |
| Operating profit (loss) | 9901 | €12,020 | €14,897 | +€2,877 | +23.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €9,548 | €9,450 | -€99 | -1.0% |
| Recurring financial charges | 65 | €9,548 | €9,450 | -€99 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €2,472 | €5,451 | +€2,978 | +120.5% |
| Income taxes | 67/77 | €2,976 | €3,673 | +€697 | +23.4% |
| Profit (loss) for the period | 9904 | -€504 | €1,778 | +€2,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€504 | €1,778 | +€2,282 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.