BEAUMONT WIM: 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 WIM
Largest movements
- Cash -€26,023
down €26,023 (-78.8%), from €33,016 to €6,993
mainly Net result for the year (-€28,214) and Receivables within one year (-€9,642)
- Tangible fixed assets -€17,144
down €17,144 (-11.8%), from €144,971 to €127,827
of which Land and buildings: -€11,477
- Receivables within one year +€9,642
up €9,642 (+83.7%), from €11,519 to €21,161
of which Other amounts receivable: +€8,183
- Profit (loss) carried forward -€28,214
down €28,214 (-415%), from -€6,805 to -€35,019
- Debts after one year -€4,197
down €4,197 (-31.2%), from €13,447 to €9,250
- Current portion of long-term debt -€3,557
down €3,557 (-45.9%), from €7,755 to €4,197
- Trade debts +€3,318
up €3,318 (+15,993%), from €21 to €3,339
- Gross operating margin -€39,523
down €39,523, from €31,134 to -€8,389
- Depreciation -€1,177
down €1,177 (-6.4%), from €18,321 to €17,144
- Taxes -€952
down €952 (-81.3%), from €1,170 to €218
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 | €193,595 | €160,071 | -€33,525 | -17.3% |
| Fixed assets | 21/28 | €144,971 | €127,827 | -€17,144 | -11.8% |
| Tangible fixed assets | 22/27 | €144,971 | €127,827 | -€17,144 | -11.8% |
| Land and buildings | 22 | €137,761 | €126,284 | -€11,477 | -8.3% |
| Plant, machinery and equipment | 23 | €986 | €474 | -€512 | -51.9% |
| Furniture and vehicles | 24 | €6,224 | €1,069 | -€5,155 | -82.8% |
| Current assets | 29/58 | €48,624 | €32,244 | -€16,381 | -33.7% |
| Stocks and contracts in progress | 3 | €3,010 | €3,010 | = | 0.0% |
| Stocks | 30/36 | €3,010 | €3,010 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,519 | €21,161 | +€9,642 | +83.7% |
| Trade receivables | 40 | €7,548 | €9,007 | +€1,459 | +19.3% |
| Other amounts receivable | 41 | €3,971 | €12,154 | +€8,183 | +206% |
| Current investments | 50/53 | €1,080 | €1,080 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,016 | €6,993 | -€26,023 | -78.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €193,595 | €160,071 | -€33,525 | -17.3% |
| Equity | 10/15 | €171,498 | €143,284 | -€28,214 | -16.5% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Reserves | 13 | €22,103 | €22,103 | = | 0.0% |
| Tax-exempt reserves | 132 | €96 | €96 | = | 0.0% |
| Distributable reserves | 133 | €22,007 | €22,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,805 | -€35,019 | -€28,214 | -415% |
| Amounts payable | 17/49 | €22,098 | €16,787 | -€5,311 | -24.0% |
| Amounts payable after more than one year | 17 | €13,447 | €9,250 | -€4,197 | -31.2% |
| Financial debts | 170/4 | €13,447 | €9,250 | -€4,197 | -31.2% |
| Amounts payable within one year | 42/48 | €8,650 | €7,537 | -€1,114 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €7,755 | €4,197 | -€3,557 | -45.9% |
| Trade debts | 44 | €21 | €3,339 | +€3,318 | +15,993% |
| Suppliers | 440/4 | €21 | €3,339 | +€3,318 | +15,993% |
| Taxes, remuneration and social security | 45 | €875 | €0 | -€875 | -100% |
| Taxes | 450/3 | €875 | €0 | -€875 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,321 | €17,144 | -€1,177 | -6.4% |
| Other operating charges | 640/8 | €1,747 | €2,008 | +€261 | +14.9% |
| Gross operating margin | 9900 | €31,134 | -€8,389 | -€39,523 | |
| Operating profit (loss) | 9901 | €11,066 | -€27,541 | -€38,607 | |
| Financial income | 75/76B | €337 | €232 | -€105 | -31.2% |
| Recurring financial income | 75 | €337 | €232 | -€105 | -31.2% |
| Financial charges | 65/66B | €735 | €686 | -€50 | -6.8% |
| Recurring financial charges | 65 | €735 | €686 | -€50 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €10,667 | -€27,995 | -€38,662 | |
| Income taxes | 67/77 | €1,170 | €218 | -€952 | -81.3% |
| Profit (loss) for the period | 9904 | €9,497 | -€28,214 | -€37,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,497 | -€28,214 | -€37,710 |
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 29 October 2026 via checked.be.