BEAUMONT: 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.
BEAUMONT
Largest movements
- Receivables within one year -€665
down €665 (-7.4%), from €8,948 to €8,283
of which Other amounts receivable: -€665
- Cash +€557
up €557 (+319.5%), from €174 to €732
mainly Short-term financial debts (+€7,877) and Receivables within one year (+€665)
- Short-term financial debts +€7,877
up €7,877 (+7.6%), from €104,090 to €111,967
of which Other loans: +€7,877
- Profit (loss) carried forward -€7,852
down €7,852 (-6.8%), from -€116,314 to -€124,166
- Trade debts -€133
no longer reported in 2025 (was €133)
- Gross operating margin -€1,374
down €1,374 (-23.9%), from -€5,756 to -€7,130
- Financial charges -€1,129
down €1,129 (-75.3%), from €1,500 to €371
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 | €12,382 | €12,273 | -€108 | -0.9% |
| Fixed assets | 21/28 | €3,259 | €3,259 | = | 0.0% |
| Financial fixed assets | 28 | €3,259 | €3,259 | = | 0.0% |
| Current assets | 29/58 | €9,123 | €9,014 | -€108 | -1.2% |
| Amounts receivable within one year | 40/41 | €8,948 | €8,283 | -€665 | -7.4% |
| Trade receivables | 40 | €7,790 | €7,790 | = | 0.0% |
| Other amounts receivable | 41 | €1,159 | €493 | -€665 | -57.4% |
| Cash at bank and in hand | 54/58 | €174 | €732 | +€557 | +319.5% |
| Total equity and liabilities | 10/49 | €12,382 | €12,273 | -€108 | -0.9% |
| Equity | 10/15 | -€91,842 | -€99,694 | -€7,852 | -8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,880 | €5,880 | = | 0.0% |
| Distributable reserves | 133 | €5,880 | €5,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,314 | -€124,166 | -€7,852 | -6.8% |
| Amounts payable | 17/49 | €104,224 | €111,967 | +€7,744 | +7.4% |
| Amounts payable within one year | 42/48 | €104,224 | €111,967 | +€7,744 | +7.4% |
| Financial debts | 43 | €104,090 | €111,967 | +€7,877 | +7.6% |
| Credit institutions | 430/8 | €1,519 | €1,519 | = | 0.0% |
| Other loans | 439 | €102,572 | €110,449 | +€7,877 | +7.7% |
| Trade debts | 44 | €133 | - | -€133 | |
| Suppliers | 440/4 | €133 | - | -€133 | |
| Non-recurring operating income | 76A | - | €490 | +€490 | |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | -€5,756 | -€7,130 | -€1,374 | -23.9% |
| Operating profit (loss) | 9901 | -€6,096 | -€7,481 | -€1,385 | -22.7% |
| Financial charges | 65/66B | €1,500 | €371 | -€1,129 | -75.3% |
| Recurring financial charges | 65 | €1,500 | €371 | -€1,129 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,596 | -€7,852 | -€256 | -3.4% |
| Profit (loss) for the period | 9904 | -€7,596 | -€7,852 | -€256 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,596 | -€7,852 | -€256 | -3.4% |
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 1 October 2026 via checked.be.