Beaumont Padel: 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 Padel
Largest movements
- Tangible fixed assets +€128,555
up €128,555 (+49.0%), from €262,623 to €391,178
of which Land and buildings: +€129,305
- Debts after one year +€60,514
up €60,514 (+37.8%), from €159,889 to €220,403
of which Financial debts: +€60,514
- Profit (loss) carried forward +€35,965
up €35,965 (+65.5%), from €54,870 to €90,835
- Current portion of long-term debt +€13,607
up €13,607 (+77.1%), from €17,641 to €31,248
- Accrued charges and deferred income +€12,946
new in 2025: €12,946
- Trade debts +€8,036
up €8,036 (+365%), from €2,200 to €10,236
- Purchases and services +€25,518
new in 2025: €25,518
- Taxes -€3,462
down €3,462 (-37.2%), from €9,300 to €5,838
- Depreciation +€3,426
up €3,426 (+23.4%), from €14,663 to €18,089
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.
Derived cash bridge
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 | €304,792 | €432,732 | +€127,940 | +42.0% |
| Formation expenses | 20 | €2,229 | €1,416 | -€813 | -36.5% |
| Fixed assets | 21/28 | €262,623 | €391,178 | +€128,555 | +49.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €262,623 | €391,178 | +€128,555 | +49.0% |
| Land and buildings | 22 | €242,373 | €371,678 | +€129,305 | +53.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €20,250 | €19,500 | -€750 | -3.7% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €39,940 | €40,138 | +€198 | +0.5% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €12,274 | €14,396 | +€2,122 | +17.3% |
| Trade receivables | 40 | €9,465 | €14,333 | +€4,868 | +51.4% |
| Other amounts receivable | 41 | €2,808 | €63 | -€2,745 | -97.8% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €27,666 | €25,742 | -€1,924 | -7.0% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €304,792 | €432,732 | +€127,940 | +42.0% |
| Equity | 10/15 | €114,870 | €150,835 | +€35,965 | +31.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,870 | €90,835 | +€35,965 | +65.5% |
| Amounts payable | 17/49 | €189,922 | €281,897 | +€91,975 | +48.4% |
| Amounts payable after more than one year | 17 | €159,889 | €220,403 | +€60,514 | +37.8% |
| Financial debts | 170/4 | €159,889 | €220,403 | +€60,514 | +37.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,033 | €48,548 | +€18,515 | +61.6% |
| Current portion of amounts payable after more than one year | 42 | €17,641 | €31,248 | +€13,607 | +77.1% |
| Trade debts | 44 | €2,200 | €10,236 | +€8,036 | +365% |
| Suppliers | 440/4 | €2,200 | €10,236 | +€8,036 | +365% |
| Taxes, remuneration and social security | 45 | €10,159 | €7,030 | -€3,129 | -30.8% |
| Taxes | 450/3 | €10,159 | €7,030 | -€3,129 | -30.8% |
| Other amounts payable | 47/48 | €34 | €34 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12,946 | +€12,946 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €25,518 | +€25,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,663 | €18,089 | +€3,426 | +23.4% |
| Other operating charges | 640/8 | €56 | - | -€56 | |
| Gross operating margin | 9900 | €66,559 | €66,128 | -€431 | -0.6% |
| Operating profit (loss) | 9901 | €51,839 | €48,039 | -€3,800 | -7.3% |
| Financial charges | 65/66B | €6,821 | €6,236 | -€585 | -8.6% |
| Recurring financial charges | 65 | €6,821 | €6,236 | -€585 | -8.6% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €45,018 | €41,803 | -€3,215 | -7.1% |
| Income taxes | 67/77 | €9,300 | €5,838 | -€3,462 | -37.2% |
| Profit (loss) for the period | 9904 | €35,718 | €35,965 | +€247 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,718 | €35,965 | +€247 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.