BEAUPAN: 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.
BEAUPAN
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+453%), from €352,341 to €1.9m
of which Land and buildings: +€1.6m
- Financial fixed assets -€1.0m
down €1.0m (-100%), from €1.0m to €0
- Receivables within one year +€675,432
up €675,432, from €0 to €675,432
of which Other amounts receivable: +€675,432
- Other debts +€1.6m
up €1.6m, from €0 to €1.6m
- Debts after one year -€260,500
down €260,500 (-91.1%), from €285,833 to €25,333
of which Other amounts payable: -€252,500
- Reserves -€131,368
down €131,368 (-15.7%), from €835,549 to €704,181
of which Distributable reserves: -€131,368
- Financial charges +€116,806
up €116,806 (+1,647%), from €7,094 to €123,900
of which Non-recurring financial charges: +€111,383
- Staff costs -€53,533
down €53,533 (-100%), from €53,533 to €0
- Other operating income -€33,193
no longer reported in 2025 (was €33,193)
- Services and other goods -€17,617
no longer reported in 2025 (was €17,617)
- Financial income -€15,895
down €15,895 (-100%), from €15,895 to €0
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 | €1,444,898 | €2,668,980 | +€1.2m | +84.7% |
| Fixed assets | 21/28 | €1,387,461 | €1,947,022 | +€559,561 | +40.3% |
| Tangible fixed assets | 22/27 | €352,341 | €1,947,022 | +€1.6m | +453% |
| Land and buildings | 22 | €290,576 | €1,889,444 | +€1.6m | +550% |
| Plant, machinery and equipment | 23 | €61,766 | €57,578 | -€4,188 | -6.8% |
| Furniture and vehicles | 24 | €0 | €0 | +€0 | |
| Financial fixed assets | 28 | €1,035,120 | €0 | -€1.0m | -100% |
| Affiliated companies | 280/1 | €1,035,120 | - | -€1.0m | |
| Participating interests | 280 | €1,035,120 | - | -€1.0m | |
| Current assets | 29/58 | €57,437 | €721,958 | +€664,521 | +1,157% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €675,432 | +€675,432 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €675,432 | +€675,432 | |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €57,437 | €46,526 | -€10,911 | -19.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,444,898 | €2,668,980 | +€1.2m | +84.7% |
| Equity | 10/15 | €1,150,549 | €1,019,181 | -€131,368 | -11.4% |
| Contributions | 10/11 | €315,000 | €315,000 | = | 0.0% |
| Reserves | 13 | €835,549 | €704,181 | -€131,368 | -15.7% |
| Non-distributable reserves | 130/1 | €48,500 | €48,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €48,500 | €48,500 | = | 0.0% |
| Distributable reserves | 133 | €787,049 | €655,681 | -€131,368 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €294,349 | €1,649,799 | +€1.4m | +460% |
| Amounts payable after more than one year | 17 | €285,833 | €25,333 | -€260,500 | -91.1% |
| Financial debts | 170/4 | €33,333 | €25,333 | -€8,000 | -24.0% |
| Credit institutions | 173 | €33,333 | - | -€33,333 | |
| Other loans | 174 | €0 | - | = | |
| Other amounts payable | 178/9 | €252,500 | €0 | -€252,500 | -100% |
| Amounts payable within one year | 42/48 | €8,516 | €1,624,466 | +€1.6m | +18,976% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €232 | €295 | +€63 | +27.3% |
| Suppliers | 440/4 | €232 | €295 | +€63 | +27.3% |
| Taxes, remuneration and social security | 45 | €284 | €171 | -€113 | -39.7% |
| Taxes | 450/3 | €284 | €171 | -€113 | -39.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €1,616,000 | +€1.6m | |
| Operating income | 70/76A | €34,386 | - | -€34,386 | |
| Turnover | 70 | €1,194 | - | -€1,194 | |
| Other operating income | 74 | €33,193 | - | -€33,193 | |
| Operating charges | 60/66A | €79,654 | - | -€79,654 | |
| Services and other goods | 61 | €17,617 | - | -€17,617 | |
| Remuneration, social security and pensions | 62 | €53,533 | €0 | -€53,533 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,036 | €5,319 | -€717 | -11.9% |
| Other operating charges | 640/8 | €2,468 | €1,489 | -€979 | -39.7% |
| Gross operating margin | 9900 | - | -€535 | -€535 | |
| Operating profit (loss) | 9901 | -€45,267 | -€7,343 | +€37,924 | +83.8% |
| Financial income | 75/76B | €15,895 | €0 | -€15,895 | -100% |
| Recurring financial income | 75 | €15,895 | €0 | -€15,895 | -100% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €15,138 | - | -€15,138 | |
| Other financial income | 752/9 | €757 | - | -€757 | |
| Financial charges | 65/66B | €7,094 | €123,900 | +€116,806 | +1,647% |
| Recurring financial charges | 65 | €7,094 | €12,517 | +€5,423 | +76.4% |
| Debt charges | 650 | €6,834 | - | -€6,834 | |
| Other financial charges | 652/9 | €259 | - | -€259 | |
| Non-recurring financial charges | 66B | - | €111,383 | +€111,383 | |
| Profit (loss) for the period before taxes | 9903 | -€36,467 | -€131,243 | -€94,776 | -260% |
| Income taxes | 67/77 | €0 | €125 | +€125 | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€36,467 | -€131,368 | -€94,902 | -260% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,467 | -€131,368 | -€94,902 | -260% |
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 25 October 2026 via checked.be.