BEAUPAIN: 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.
BEAUPAIN
Largest movements
- Cash -€10,005
down €10,005 (-15.3%), from €65,194 to €55,189
mainly Contributions, distributions and other (-€75,700) and Investment in fixed assets (net) (-€13,100)
- Tangible fixed assets +€6,298
up €6,298 (+32.2%), from €19,583 to €25,881
of which Plant, machinery and equipment: +€3,475
- Deferred charges and accrued income +€5,575
up €5,575 (+51.1%), from €10,919 to €16,494
- Receivables within one year +€4,523
new in 2025: €4,523
of which Other amounts receivable: +€4,101
- Profit (loss) carried forward +€5,020
up €5,020 (+26.8%), from €18,706 to €23,725
- Other debts +€1,500
up €1,500 (+2.0%), from €75,861 to €77,361
- Gross operating margin +€8,999
up €8,999 (+8.9%), from €101,360 to €110,359
- Depreciation +€3,562
up €3,562 (+110%), from €3,240 to €6,802
- Taxes +€1,929
up €1,929 (+9.6%), from €20,130 to €22,059
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 | €95,696 | €102,086 | +€6,390 | +6.7% |
| Fixed assets | 21/28 | €19,583 | €25,881 | +€6,298 | +32.2% |
| Tangible fixed assets | 22/27 | €19,583 | €25,881 | +€6,298 | +32.2% |
| Land and buildings | 22 | €8,110 | €7,485 | -€625 | -7.7% |
| Plant, machinery and equipment | 23 | €1,077 | €4,552 | +€3,475 | +323% |
| Furniture and vehicles | 24 | €10,396 | €13,844 | +€3,448 | +33.2% |
| Current assets | 29/58 | €76,113 | €76,205 | +€92 | +0.1% |
| Amounts receivable within one year | 40/41 | - | €4,523 | +€4,523 | |
| Trade receivables | 40 | - | €422 | +€422 | |
| Other amounts receivable | 41 | - | €4,101 | +€4,101 | |
| Cash at bank and in hand | 54/58 | €65,194 | €55,189 | -€10,005 | -15.3% |
| Deferred charges and accrued income | 490/1 | €10,919 | €16,494 | +€5,575 | +51.1% |
| Total equity and liabilities | 10/49 | €95,696 | €102,086 | +€6,390 | +6.7% |
| Equity | 10/15 | €19,706 | €24,725 | +€5,020 | +25.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,706 | €23,725 | +€5,020 | +26.8% |
| Amounts payable | 17/49 | €75,991 | €77,361 | +€1,370 | +1.8% |
| Amounts payable within one year | 42/48 | €75,991 | €77,361 | +€1,370 | +1.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €130 | €0 | -€130 | -100% |
| Taxes | 450/3 | €130 | €0 | -€130 | -100% |
| Other amounts payable | 47/48 | €75,861 | €77,361 | +€1,500 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,240 | €6,802 | +€3,562 | +110% |
| Other operating charges | 640/8 | €591 | €544 | -€47 | -8.0% |
| Non-recurring operating charges | 66A | - | €332 | +€332 | |
| Gross operating margin | 9900 | €101,360 | €110,359 | +€8,999 | +8.9% |
| Operating profit (loss) | 9901 | €97,529 | €102,681 | +€5,152 | +5.3% |
| Financial income | 75/76B | €3 | €174 | +€172 | +6,844% |
| Recurring financial income | 75 | €3 | €174 | +€172 | +6,844% |
| Financial charges | 65/66B | €268 | €76 | -€192 | -71.6% |
| Recurring financial charges | 65 | €268 | €76 | -€192 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €97,264 | €102,779 | +€5,515 | +5.7% |
| Income taxes | 67/77 | €20,130 | €22,059 | +€1,929 | +9.6% |
| Profit (loss) for the period | 9904 | €77,134 | €80,720 | +€3,586 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,134 | €80,720 | +€3,586 | +4.6% |
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 20 October 2026 via checked.be.