Beaumont & Co: what changed
Two financial 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 & Co
Largest movements
- Receivables within one year +€81,302
up €81,302 (+385%), from €21,103 to €102,405
of which Other amounts receivable: +€87,619
- Tangible fixed assets -€73,282
down €73,282 (-5.1%), from €1.4m to €1.4m
of which Land and buildings: -€42,126
- Deferred charges and accrued income -€18,061
down €18,061 (-50.3%), from €35,918 to €17,857
- Other debts +€116,699
up €116,699 (+37.3%), from €312,569 to €429,268
- Debts after one year -€48,529
down €48,529 (-5.8%), from €841,588 to €793,060
of which Financial debts: -€48,529
- Profit (loss) carried forward -€47,738
down €47,738 (-301%), from -€15,850 to -€63,589
- Current portion of long-term debt -€44,679
down €44,679 (-47.9%), from €93,208 to €48,529
- Accrued charges and deferred income +€30,500
up €30,500 (+307%), from €9,944 to €40,444
- Gross operating margin -€20,127
down €20,127 (-18.6%), from €108,330 to €88,203
- Financial charges +€8,289
up €8,289 (+34.7%), from €23,869 to €32,157
- Write-downs -€6,840
down €6,840 (-100%), from €6,840 to €0
- Depreciation -€3,008
down €3,008 (-3.8%), from €78,974 to €75,966
- Taxes -€2,553
down €2,553 (-89.7%), from €2,845 to €292
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.
Derived cash bridge
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 | €1,686,965 | €1,685,411 | -€1,554 | -0.1% |
| Fixed assets | 21/28 | €1,612,982 | €1,539,700 | -€73,282 | -4.5% |
| Tangible fixed assets | 22/27 | €1,446,901 | €1,373,619 | -€73,282 | -5.1% |
| Land and buildings | 22 | €1,232,061 | €1,189,935 | -€42,126 | -3.4% |
| Plant, machinery and equipment | 23 | €68 | €0 | -€68 | -100% |
| Furniture and vehicles | 24 | €10,482 | €6,146 | -€4,337 | -41.4% |
| Other tangible fixed assets | 26 | €204,289 | €177,538 | -€26,751 | -13.1% |
| Financial fixed assets | 28 | €166,081 | €166,081 | = | 0.0% |
| Current assets | 29/58 | €73,983 | €145,711 | +€71,728 | +97.0% |
| Amounts receivable after more than one year | 29 | €13,500 | €13,500 | = | 0.0% |
| Other amounts receivable | 291 | €13,500 | €13,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,103 | €102,405 | +€81,302 | +385% |
| Trade receivables | 40 | €13,058 | €6,742 | -€6,317 | -48.4% |
| Other amounts receivable | 41 | €8,045 | €95,664 | +€87,619 | +1,089% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,461 | €11,948 | +€8,487 | +245% |
| Deferred charges and accrued income | 490/1 | €35,918 | €17,857 | -€18,061 | -50.3% |
| Total equity and liabilities | 10/49 | €1,686,965 | €1,685,411 | -€1,554 | -0.1% |
| Equity | 10/15 | €402,670 | €354,931 | -€47,738 | -11.9% |
| Contributions | 10/11 | €215,250 | €215,250 | = | 0.0% |
| Reserves | 13 | €203,270 | €203,270 | = | 0.0% |
| Distributable reserves | 133 | €203,270 | €203,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,850 | -€63,589 | -€47,738 | -301% |
| Amounts payable | 17/49 | €1,284,295 | €1,330,480 | +€46,184 | +3.6% |
| Amounts payable after more than one year | 17 | €841,588 | €793,060 | -€48,529 | -5.8% |
| Financial debts | 170/4 | €839,288 | €790,760 | -€48,529 | -5.8% |
| Other amounts payable | 178/9 | €2,300 | €2,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €432,763 | €496,976 | +€64,213 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €93,208 | €48,529 | -€44,679 | -47.9% |
| Financial debts | 43 | €97 | €1,741 | +€1,644 | +1,696% |
| Credit institutions | 430/8 | €97 | €1,741 | +€1,644 | +1,696% |
| Trade debts | 44 | €26,240 | €16,820 | -€9,420 | -35.9% |
| Suppliers | 440/4 | €26,240 | €16,820 | -€9,420 | -35.9% |
| Taxes, remuneration and social security | 45 | €649 | €618 | -€31 | -4.8% |
| Taxes | 450/3 | €649 | €618 | -€31 | -4.8% |
| Other amounts payable | 47/48 | €312,569 | €429,268 | +€116,699 | +37.3% |
| Accrued charges and deferred income | 492/3 | €9,944 | €40,444 | +€30,500 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,974 | €75,966 | -€3,008 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,840 | €0 | -€6,840 | -100% |
| Other operating charges | 640/8 | €10,617 | €10,662 | +€46 | +0.4% |
| Non-recurring operating charges | 66A | - | €18,387 | +€18,387 | |
| Gross operating margin | 9900 | €108,330 | €88,203 | -€20,127 | -18.6% |
| Operating profit (loss) | 9901 | €11,899 | -€16,812 | -€28,711 | |
| Financial income | 75/76B | €495 | €1,524 | +€1,029 | +208% |
| Recurring financial income | 75 | €495 | €1,524 | +€1,029 | +208% |
| Financial charges | 65/66B | €23,869 | €32,157 | +€8,289 | +34.7% |
| Recurring financial charges | 65 | €23,869 | €32,157 | +€8,289 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,475 | -€47,446 | -€35,971 | -313% |
| Income taxes | 67/77 | €2,845 | €292 | -€2,553 | -89.7% |
| Profit (loss) for the period | 9904 | -€14,320 | -€47,738 | -€33,418 | -233% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,320 | -€47,738 | -€33,418 | -233% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.