BEAUMONDE: 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.
BEAUMONDE
Largest movements
- Deferred charges and accrued income +€142
new in 2024: €142
- Cash +€104
up €104, from €0 to €104
mainly Trade debts (+€615)
- Trade debts +€615
up €615, from €0 to €615
- Profit (loss) carried forward -€348
down €348 (-0.2%), from -€144,039 to -€144,387
- Gross operating margin +€1,935
up €1,935 (+20.7%), from €9,331 to €11,266
- Financial charges +€1,817
up €1,817 (+21.1%), from €8,596 to €10,413
- Other operating charges +€629
up €629 (+110.1%), from €571 to €1,200
- Depreciation -€126
down €126 (-100.0%), from €126 to €0
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,610 | €2,855 | +€245 | +9.4% |
| Fixed assets | 21/28 | €2,490 | €2,490 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,490 | €2,490 | = | 0.0% |
| Current assets | 29/58 | €120 | €365 | +€245 | +205.2% |
| Amounts receivable within one year | 40/41 | €120 | €120 | = | 0.0% |
| Other amounts receivable | 41 | €120 | €120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €104 | +€104 | |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €2,610 | €2,855 | +€245 | +9.4% |
| Equity | 10/15 | €2,588 | €2,240 | -€348 | -13.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €127,627 | €127,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €125,727 | €125,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,039 | -€144,387 | -€348 | -0.2% |
| Amounts payable | 17/49 | €21 | €615 | +€593 | +2769.1% |
| Amounts payable within one year | 42/48 | €21 | €615 | +€593 | +2769.1% |
| Financial debts | 43 | €21 | €0 | -€21 | -100.0% |
| Credit institutions | 430/8 | €21 | €0 | -€21 | -100.0% |
| Trade debts | 44 | €0 | €615 | +€615 | |
| Suppliers | 440/4 | €0 | €615 | +€615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €0 | -€126 | -100.0% |
| Other operating charges | 640/8 | €571 | €1,200 | +€629 | +110.1% |
| Gross operating margin | 9900 | €9,331 | €11,266 | +€1,935 | +20.7% |
| Operating profit (loss) | 9901 | €8,633 | €10,065 | +€1,432 | +16.6% |
| Financial charges | 65/66B | €8,596 | €10,413 | +€1,817 | +21.1% |
| Recurring financial charges | 65 | €8,596 | €10,413 | +€1,817 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €37 | -€348 | -€385 | |
| Profit (loss) for the period | 9904 | €37 | -€348 | -€385 | |
| Profit (loss) for the period to be appropriated | 9905 | €37 | -€348 | -€385 |
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.