BEAUNATHAN: 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.
What changed
BEAUNATHAN
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,565
2024 · €164+€5,401
Equity
€112,986
2024 · €107,421+€5,565
Cash
€49,717
2024 · €36,725+€12,993
Balance sheet total
€757,026
2024 · €786,917-€29,892
Largest movements
Assets
- Tangible fixed assets -€43,394
down €43,394 (-5.8%), from €743,444 to €700,050
of which Other tangible fixed assets: -€26,472
- Cash +€12,993
up €12,993 (+35.4%), from €36,725 to €49,717
mainly Depreciation (+€55,365) and Net result for the year (+€5,565)
Equity and liabilities
- Debts after one year -€45,423
down €45,423 (-8.0%), from €564,939 to €519,516
Income statement
- Gross operating margin +€44,416
up €44,416 (+81.1%), from €54,793 to €99,209
- Depreciation +€24,919
up €24,919 (+81.8%), from €30,447 to €55,365
- Financial charges +€13,488
up €13,488 (+102.3%), from €13,182 to €26,671
- Taxes +€3,084
up €3,084 (+105.3%), from €2,928 to €6,013
- Other operating charges -€2,702
down €2,702 (-53.6%), from €5,042 to €2,340
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.
Result 2024
€164
Gross operating margin
+€44,416
Staff costs
-€1,177
Depreciation
-€24,919
Other operating charges
+€2,702
Financial income
+€952
Financial charges
-€13,488
Taxes
-€3,084
Result 2025
€5,565
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.
From operations
+€68,725
Investment
-€11,972
Financing
-€43,761
Cash 2024
€36,725
From operations (derived)
+€68,725
Net result for the year
+€5,565
Depreciation
+€55,365
Stocks and contracts
+€2,900
Receivables within one year
-€902
Deferred charges and accrued income
-€2,507
Provisions
-€467
Trade debts
-€731
Tax, wage and social debts
+€4,335
Advances received
+€4,109
Other debts
+€2,482
Accrued charges and deferred income
-€1,424
Investment (derived)
-€11,972
Investment in fixed assets (net)
-€11,972
Financing
-€43,761
Debts after one year
-€45,423
Current portion of long-term debt
+€1,662
Cash 2025
€49,717
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €786,917 | €757,026 | -€29,892 | -3.8% |
| Fixed assets | 21/28 | €743,933 | €700,539 | -€43,394 | -5.8% |
| Tangible fixed assets | 22/27 | €743,444 | €700,050 | -€43,394 | -5.8% |
| Plant, machinery and equipment | 23 | €14,333 | €18,917 | +€4,584 | +32.0% |
| Furniture and vehicles | 24 | €90,202 | €68,697 | -€21,506 | -23.8% |
| Other tangible fixed assets | 26 | €638,909 | €612,437 | -€26,472 | -4.1% |
| Financial fixed assets | 28 | €489 | €489 | = | 0.0% |
| Current assets | 29/58 | €42,985 | €56,486 | +€13,502 | +31.4% |
| Stocks and contracts in progress | 3 | €5,008 | €2,108 | -€2,900 | -57.9% |
| Stocks | 30/36 | €5,008 | €2,108 | -€2,900 | -57.9% |
| Amounts receivable within one year | 40/41 | €74 | €976 | +€902 | +1211.6% |
| Trade receivables | 40 | €0 | €976 | +€976 | |
| Other amounts receivable | 41 | €74 | €0 | -€74 | -100.0% |
| Cash at bank and in hand | 54/58 | €36,725 | €49,717 | +€12,993 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,178 | €3,685 | +€2,507 | +212.9% |
| Total equity and liabilities | 10/49 | €786,917 | €757,026 | -€29,892 | -3.8% |
| Equity | 10/15 | €107,421 | €112,986 | +€5,565 | +5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €87,421 | €92,986 | +€5,565 | +6.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,604 | €4,203 | -€1,401 | -25.0% |
| Distributable reserves | 133 | €79,818 | €86,783 | +€6,965 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €1,868 | €1,401 | -€467 | -25.0% |
| Deferred taxes | 168 | €1,868 | €1,401 | -€467 | -25.0% |
| Amounts payable | 17/49 | €677,628 | €642,639 | -€34,989 | -5.2% |
| Amounts payable after more than one year | 17 | €564,939 | €519,516 | -€45,423 | -8.0% |
| Financial debts | 170/4 | €564,939 | €519,516 | -€45,423 | -8.0% |
| Amounts payable within one year | 42/48 | €106,380 | €118,237 | +€11,857 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €43,761 | €45,423 | +€1,662 | +3.8% |
| Trade debts | 44 | €7,894 | €7,163 | -€731 | -9.3% |
| Suppliers | 440/4 | €7,894 | €7,163 | -€731 | -9.3% |
| Advances received on contracts in progress | 46 | - | €4,109 | +€4,109 | |
| Taxes, remuneration and social security | 45 | €11,129 | €15,463 | +€4,335 | +38.9% |
| Taxes | 450/3 | €7,446 | €11,471 | +€4,025 | +54.1% |
| Remuneration and social security | 454/9 | €3,683 | €3,992 | +€309 | +8.4% |
| Other amounts payable | 47/48 | €43,596 | €46,079 | +€2,482 | +5.7% |
| Accrued charges and deferred income | 492/3 | €6,310 | €4,886 | -€1,424 | -22.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,727 | €4,905 | +€1,177 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,447 | €55,365 | +€24,919 | +81.8% |
| Other operating charges | 640/8 | €5,042 | €2,340 | -€2,702 | -53.6% |
| Gross operating margin | 9900 | €54,793 | €99,209 | +€44,416 | +81.1% |
| Operating profit (loss) | 9901 | €15,578 | €36,599 | +€21,021 | +134.9% |
| Financial income | 75/76B | €230 | €1,182 | +€952 | +414.5% |
| Recurring financial income | 75 | €230 | €1,182 | +€952 | +414.5% |
| Financial charges | 65/66B | €13,182 | €26,671 | +€13,488 | +102.3% |
| Recurring financial charges | 65 | €13,182 | €26,671 | +€13,488 | +102.3% |
| Profit (loss) for the period before taxes | 9903 | €2,625 | €11,110 | +€8,485 | +323.2% |
| Transfer from deferred taxes | 780 | €467 | €467 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €2,928 | €6,013 | +€3,084 | +105.3% |
| Profit (loss) for the period | 9904 | €164 | €5,565 | +€5,401 | +3293.0% |
| Transfer from tax-exempt reserves | 789 | €1,401 | €1,401 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,565 | €6,965 | +€5,401 | +345.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.