BEAUMOTION: what changed
Two fiscal 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.
BEAUMOTION
Largest movements
- Stocks and contracts +€41,978
up €41,978 (+35.0%), from €120,060 to €162,037
- Receivables within one year -€29,816
down €29,816 (-82.2%), from €36,275 to €6,459
of which Trade receivables: -€34,230
- Cash +€29,738
up €29,738 (+688.6%), from €4,318 to €34,056
mainly Other debts (+€64,919) and Receivables within one year (+€29,816)
- Tangible fixed assets +€7,827
new in 2025: €7,827
of which Furniture and vehicles: +€7,422
- Other debts +€64,919
up €64,919 (+84.2%), from €77,081 to €142,000
- Trade debts -€28,180
down €28,180 (-70.8%), from €39,805 to €11,625
- Profit (loss) carried forward +€18,356
up €18,356 (+2616.5%), from €702 to €19,057
- Debts after one year -€11,113
down €11,113 (-34.8%), from €31,971 to €20,858
- Tax, wage and social debts +€4,610
new in 2025: €4,610
- Gross operating margin +€22,052
up €22,052 (+322.7%), from €6,834 to €28,886
- Taxes +€4,422
up €4,422 (+2344.0%), from €189 to €4,610
- Financial charges -€1,216
down €1,216 (-34.7%), from €3,500 to €2,284
- Depreciation +€816
up €816 (+243.1%), from €336 to €1,152
- Other operating charges +€385
up €385 (+18.3%), from €2,109 to €2,494
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.
Cash bridge derived
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 | €162,121 | €211,264 | +€49,143 | +30.3% |
| Formation expenses | 20 | €670 | €469 | -€201 | -30.0% |
| Fixed assets | 21/28 | - | €7,827 | +€7,827 | |
| Tangible fixed assets | 22/27 | - | €7,827 | +€7,827 | |
| Plant, machinery and equipment | 23 | - | €405 | +€405 | |
| Furniture and vehicles | 24 | - | €7,422 | +€7,422 | |
| Current assets | 29/58 | €161,451 | €202,968 | +€41,517 | +25.7% |
| Stocks and contracts in progress | 3 | €120,060 | €162,037 | +€41,978 | +35.0% |
| Stocks | 30/36 | €120,060 | €162,037 | +€41,978 | +35.0% |
| Amounts receivable within one year | 40/41 | €36,275 | €6,459 | -€29,816 | -82.2% |
| Trade receivables | 40 | €35,500 | €1,271 | -€34,230 | -96.4% |
| Other amounts receivable | 41 | €775 | €5,188 | +€4,413 | +569.5% |
| Cash at bank and in hand | 54/58 | €4,318 | €34,056 | +€29,738 | +688.6% |
| Deferred charges and accrued income | 490/1 | €798 | €415 | -€382 | -48.0% |
| Total equity and liabilities | 10/49 | €162,121 | €211,264 | +€49,143 | +30.3% |
| Equity | 10/15 | €2,702 | €21,057 | +€18,356 | +679.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €702 | €19,057 | +€18,356 | +2616.5% |
| Amounts payable | 17/49 | €159,420 | €190,206 | +€30,787 | +19.3% |
| Amounts payable after more than one year | 17 | €31,971 | €20,858 | -€11,113 | -34.8% |
| Financial debts | 170/4 | €31,971 | €20,858 | -€11,113 | -34.8% |
| Amounts payable within one year | 42/48 | €127,449 | €169,349 | +€41,900 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €10,563 | €11,113 | +€550 | +5.2% |
| Trade debts | 44 | €39,805 | €11,625 | -€28,180 | -70.8% |
| Suppliers | 440/4 | €39,805 | €11,625 | -€28,180 | -70.8% |
| Taxes, remuneration and social security | 45 | - | €4,610 | +€4,610 | |
| Taxes | 450/3 | - | €4,610 | +€4,610 | |
| Other amounts payable | 47/48 | €77,081 | €142,000 | +€64,919 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €1,152 | +€816 | +243.1% |
| Other operating charges | 640/8 | €2,109 | €2,494 | +€385 | +18.3% |
| Gross operating margin | 9900 | €6,834 | €28,886 | +€22,052 | +322.7% |
| Operating profit (loss) | 9901 | €4,390 | €25,241 | +€20,851 | +475.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €3,500 | €2,284 | -€1,216 | -34.7% |
| Recurring financial charges | 65 | €3,500 | €2,284 | -€1,216 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €890 | €22,966 | +€22,076 | +2479.9% |
| Income taxes | 67/77 | €189 | €4,610 | +€4,422 | +2344.0% |
| Profit (loss) for the period | 9904 | €702 | €18,356 | +€17,654 | +2516.5% |
| Profit (loss) for the period to be appropriated | 9905 | €702 | €18,356 | +€17,654 | +2516.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.