BEAUMONTGROUP: 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.
BEAUMONTGROUP
Largest movements
- Tangible fixed assets +€148,544
up €148,544 (+231%), from €64,285 to €212,829
of which Furniture and vehicles: +€151,328
- Cash -€103,883
down €103,883 (-18.6%), from €558,188 to €454,305
mainly Investment in fixed assets (net) (-€199,445) and Other debts (-€90,000)
- Stocks and contracts -€70,959
down €70,959 (-29.6%), from €239,564 to €168,606
- Other debts -€90,000
down €90,000 (-88.6%), from €101,571 to €11,571
- Debts after one year +€48,940
new in 2025: €48,940
- Gross operating margin -€73,163
down €73,163 (-17.1%), from €427,953 to €354,790
- Depreciation +€16,110
up €16,110 (+46.3%), from €34,791 to €50,901
- Taxes -€8,355
down €8,355, from €7,181 to -€1,174
- Staff costs +€6,446
up €6,446 (+2.2%), from €287,053 to €293,499
- Financial income -€5,896
down €5,896 (-77.1%), from €7,642 to €1,746
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 | €1,575,191 | €1,535,772 | -€39,419 | -2.5% |
| Fixed assets | 21/28 | €64,359 | €212,903 | +€148,544 | +231% |
| Tangible fixed assets | 22/27 | €64,285 | €212,829 | +€148,544 | +231% |
| Land and buildings | 22 | €12,504 | €15,966 | +€3,461 | +27.7% |
| Plant, machinery and equipment | 23 | €8,653 | €7,348 | -€1,305 | -15.1% |
| Furniture and vehicles | 24 | €22,347 | €173,675 | +€151,328 | +677% |
| Other tangible fixed assets | 26 | €20,781 | €15,840 | -€4,941 | -23.8% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €1,510,832 | €1,322,869 | -€187,963 | -12.4% |
| Stocks and contracts in progress | 3 | €239,564 | €168,606 | -€70,959 | -29.6% |
| Stocks | 30/36 | €239,564 | €168,606 | -€70,959 | -29.6% |
| Amounts receivable within one year | 40/41 | €707,775 | €694,369 | -€13,405 | -1.9% |
| Trade receivables | 40 | €693,340 | €685,767 | -€7,573 | -1.1% |
| Other amounts receivable | 41 | €14,434 | €8,602 | -€5,832 | -40.4% |
| Cash at bank and in hand | 54/58 | €558,188 | €454,305 | -€103,883 | -18.6% |
| Deferred charges and accrued income | 490/1 | €5,305 | €5,589 | +€284 | +5.4% |
| Total equity and liabilities | 10/49 | €1,575,191 | €1,535,772 | -€39,419 | -2.5% |
| Equity | 10/15 | €1,124,489 | €1,121,921 | -€2,568 | -0.2% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €16,097 | €13,634 | -€2,463 | -15.3% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Legal reserve | 130 | €13,634 | €13,634 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,463 | €0 | -€2,463 | -100% |
| Profit (loss) carried forward | 14 | €972,050 | €971,946 | -€105 | 0.0% |
| Amounts payable | 17/49 | €450,703 | €413,851 | -€36,851 | -8.2% |
| Amounts payable after more than one year | 17 | - | €48,940 | +€48,940 | |
| Financial debts | 170/4 | - | €48,940 | +€48,940 | |
| Amounts payable within one year | 42/48 | €450,703 | €364,912 | -€85,791 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €9,691 | €14,398 | +€4,707 | +48.6% |
| Trade debts | 44 | €291,417 | €291,811 | +€395 | +0.1% |
| Suppliers | 440/4 | €291,417 | €291,811 | +€395 | +0.1% |
| Taxes, remuneration and social security | 45 | €48,024 | €47,131 | -€893 | -1.9% |
| Taxes | 450/3 | €4,890 | - | -€4,890 | |
| Remuneration and social security | 454/9 | €43,134 | €47,131 | +€3,997 | +9.3% |
| Other amounts payable | 47/48 | €101,571 | €11,571 | -€90,000 | -88.6% |
| Non-recurring operating income | 76A | €24,481 | €0 | -€24,481 | -100% |
| Remuneration, social security and pensions | 62 | €287,053 | €293,499 | +€6,446 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,791 | €50,901 | +€16,110 | +46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,018 | €0 | -€4,018 | -100% |
| Other operating charges | 640/8 | €11,636 | €12,399 | +€763 | +6.6% |
| Gross operating margin | 9900 | €427,953 | €354,790 | -€73,163 | -17.1% |
| Operating profit (loss) | 9901 | €90,455 | -€2,009 | -€92,464 | |
| Financial income | 75/76B | €7,642 | €1,746 | -€5,896 | -77.1% |
| Recurring financial income | 75 | €7,642 | €1,746 | -€5,896 | -77.1% |
| Financial charges | 65/66B | €1,164 | €3,479 | +€2,315 | +199% |
| Recurring financial charges | 65 | €1,164 | €3,479 | +€2,315 | +199% |
| Profit (loss) for the period before taxes | 9903 | €96,933 | -€3,741 | -€100,674 | |
| Income taxes | 67/77 | €7,181 | -€1,174 | -€8,355 | |
| Profit (loss) for the period | 9904 | €89,751 | -€2,568 | -€92,319 | |
| Transfer from tax-exempt reserves | 789 | €5,231 | €2,463 | -€2,769 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,983 | -€105 | -€95,088 |
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.