Beaumont EU Consulting: what changed
Beaumont EU Consulting
Largest movements
- Current investments +€470,135
up €470,135 (+470%), from €100,000 to €570,135
- Cash -€253,726
down €253,726 (-57.8%), from €438,633 to €184,907
mainly Current investments (-€470,135) and Contributions, distributions and other (-€200,000)
- Receivables within one year -€34,653
down €34,653 (-19.9%), from €174,437 to €139,784
of which Trade receivables: -€33,507
- Tangible fixed assets -€15,528
down €15,528 (-26.1%), from €59,382 to €43,854
of which Furniture and vehicles: -€15,286
- Profit (loss) carried forward -€200,000
down €200,000 (-99.7%), from €200,667 to €667
- Reserves +€177,239
up €177,239 (+33.7%), from €525,382 to €702,621
- Other debts +€170,536
new in 2025: €170,536
- Tax, wage and social debts +€12,589
up €12,589 (+28.1%), from €44,805 to €57,394
- Gross operating margin -€31,929
down €31,929 (-11.4%), from €279,757 to €247,828
- Financial income +€21,521
up €21,521 (+2,932%), from €734 to €22,255
- Taxes -€3,323
down €3,323 (-4.2%), from €79,781 to €76,458
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 | €775,008 | €942,056 | +€167,048 | +21.6% |
| Fixed assets | 21/28 | €59,382 | €43,854 | -€15,528 | -26.1% |
| Tangible fixed assets | 22/27 | €59,382 | €43,854 | -€15,528 | -26.1% |
| Plant, machinery and equipment | 23 | €2,092 | €1,850 | -€242 | -11.6% |
| Furniture and vehicles | 24 | €57,290 | €42,004 | -€15,286 | -26.7% |
| Current assets | 29/58 | €715,626 | €898,202 | +€182,576 | +25.5% |
| Amounts receivable within one year | 40/41 | €174,437 | €139,784 | -€34,653 | -19.9% |
| Trade receivables | 40 | €173,291 | €139,784 | -€33,507 | -19.3% |
| Other amounts receivable | 41 | €1,146 | - | -€1,146 | |
| Current investments | 50/53 | €100,000 | €570,135 | +€470,135 | +470% |
| Cash at bank and in hand | 54/58 | €438,633 | €184,907 | -€253,726 | -57.8% |
| Deferred charges and accrued income | 490/1 | €2,556 | €3,376 | +€820 | +32.1% |
| Total equity and liabilities | 10/49 | €775,008 | €942,056 | +€167,048 | +21.6% |
| Equity | 10/15 | €727,549 | €704,788 | -€22,761 | -3.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €525,382 | €702,621 | +€177,239 | +33.7% |
| Distributable reserves | 133 | €525,382 | €702,621 | +€177,239 | +33.7% |
| Profit (loss) carried forward | 14 | €200,667 | €667 | -€200,000 | -99.7% |
| Amounts payable | 17/49 | €47,459 | €237,268 | +€189,809 | +400% |
| Amounts payable within one year | 42/48 | €45,591 | €229,491 | +€183,900 | +403% |
| Trade debts | 44 | €786 | €1,561 | +€775 | +98.6% |
| Suppliers | 440/4 | €786 | €1,561 | +€775 | +98.6% |
| Taxes, remuneration and social security | 45 | €44,805 | €57,394 | +€12,589 | +28.1% |
| Taxes | 450/3 | €44,805 | €57,394 | +€12,589 | +28.1% |
| Other amounts payable | 47/48 | - | €170,536 | +€170,536 | |
| Accrued charges and deferred income | 492/3 | €1,868 | €7,777 | +€5,909 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,528 | €15,528 | = | 0.0% |
| Other operating charges | 640/8 | €596 | €566 | -€30 | -5.0% |
| Gross operating margin | 9900 | €279,757 | €247,828 | -€31,929 | -11.4% |
| Operating profit (loss) | 9901 | €263,633 | €231,734 | -€31,899 | -12.1% |
| Financial income | 75/76B | €734 | €22,255 | +€21,521 | +2,932% |
| Recurring financial income | 75 | €734 | €22,255 | +€21,521 | +2,932% |
| Financial charges | 65/66B | €287 | €292 | +€5 | +1.7% |
| Recurring financial charges | 65 | €287 | €292 | +€5 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €264,080 | €253,697 | -€10,383 | -3.9% |
| Income taxes | 67/77 | €79,781 | €76,458 | -€3,323 | -4.2% |
| Profit (loss) for the period | 9904 | €184,299 | €177,239 | -€7,060 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €184,299 | €177,239 | -€7,060 | -3.8% |
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.