BEAUNAUD: 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.
BEAUNAUD
Largest movements
- Cash +€18,858
up €18,858, from €0 to €18,858
mainly Other debts (+€78,913) and Net result for the year (+€65,132)
- Receivables within one year -€7,066
down €7,066 (-25.6%), from €27,567 to €20,502
of which Other amounts receivable: -€4,748
- Other debts +€78,913
up €78,913 (+2076.0%), from €3,801 to €82,714
- Reserves -€38,420
down €38,420 (-9.6%), from €398,934 to €360,513
- Debts after one year -€23,756
down €23,756 (-27.5%), from €86,387 to €62,630
- Current portion of long-term debt -€16,988
down €16,988 (-100.0%), from €16,988 to €0
- Tax, wage and social debts +€11,344
up €11,344 (+91.1%), from €12,448 to €23,792
- Gross operating margin +€19,916
up €19,916 (+23.6%), from €84,242 to €104,157
- Taxes +€8,677
up €8,677 (+34.1%), from €25,422 to €34,099
- Depreciation -€3,605
down €3,605 (-89.9%), from €4,011 to €406
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 | €595,966 | €607,822 | +€11,856 | +2.0% |
| Fixed assets | 21/28 | €563,107 | €563,361 | +€254 | 0.0% |
| Tangible fixed assets | 22/27 | €607 | €861 | +€254 | +41.9% |
| Furniture and vehicles | 24 | €607 | €861 | +€254 | +41.9% |
| Financial fixed assets | 28 | €562,500 | €562,500 | = | 0.0% |
| Current assets | 29/58 | €32,860 | €44,462 | +€11,602 | +35.3% |
| Amounts receivable within one year | 40/41 | €27,567 | €20,502 | -€7,066 | -25.6% |
| Trade receivables | 40 | €14,702 | €12,384 | -€2,318 | -15.8% |
| Other amounts receivable | 41 | €12,866 | €8,118 | -€4,748 | -36.9% |
| Cash at bank and in hand | 54/58 | €0 | €18,858 | +€18,858 | |
| Deferred charges and accrued income | 490/1 | €5,292 | €5,102 | -€190 | -3.6% |
| Total equity and liabilities | 10/49 | €595,966 | €607,822 | +€11,856 | +2.0% |
| Equity | 10/15 | €471,570 | €433,149 | -€38,420 | -8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €398,934 | €360,513 | -€38,420 | -9.6% |
| Distributable reserves | 133 | €398,934 | €360,513 | -€38,420 | -9.6% |
| Profit (loss) carried forward | 14 | €60,236 | €60,236 | = | 0.0% |
| Amounts payable | 17/49 | €124,397 | €174,673 | +€50,276 | +40.4% |
| Amounts payable after more than one year | 17 | €86,387 | €62,630 | -€23,756 | -27.5% |
| Financial debts | 170/4 | €86,387 | €62,630 | -€23,756 | -27.5% |
| Amounts payable within one year | 42/48 | €35,937 | €109,030 | +€73,093 | +203.4% |
| Current portion of amounts payable after more than one year | 42 | €16,988 | €0 | -€16,988 | -100.0% |
| Financial debts | 43 | €1,302 | €0 | -€1,302 | -100.0% |
| Credit institutions | 430/8 | €1,302 | €0 | -€1,302 | -100.0% |
| Trade debts | 44 | €1,397 | €2,524 | +€1,127 | +80.7% |
| Suppliers | 440/4 | €1,397 | €2,524 | +€1,127 | +80.7% |
| Taxes, remuneration and social security | 45 | €12,448 | €23,792 | +€11,344 | +91.1% |
| Taxes | 450/3 | €12,448 | €23,792 | +€11,344 | +91.1% |
| Other amounts payable | 47/48 | €3,801 | €82,714 | +€78,913 | +2076.0% |
| Accrued charges and deferred income | 492/3 | €2,073 | €3,013 | +€939 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,011 | €406 | -€3,605 | -89.9% |
| Other operating charges | 640/8 | €818 | €1,381 | +€563 | +68.8% |
| Gross operating margin | 9900 | €84,242 | €104,157 | +€19,916 | +23.6% |
| Operating profit (loss) | 9901 | €79,412 | €102,370 | +€22,957 | +28.9% |
| Financial income | 75/76B | €286 | €1,278 | +€992 | +346.4% |
| Recurring financial income | 75 | €286 | €1,278 | +€992 | +346.4% |
| Financial charges | 65/66B | €5,090 | €4,417 | -€673 | -13.2% |
| Recurring financial charges | 65 | €5,090 | €4,417 | -€673 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €74,608 | €99,231 | +€24,622 | +33.0% |
| Income taxes | 67/77 | €25,422 | €34,099 | +€8,677 | +34.1% |
| Profit (loss) for the period | 9904 | €49,186 | €65,132 | +€15,946 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,186 | €65,132 | +€15,946 | +32.4% |
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 12 October 2026 via checked.be.