BEAUPLUS: 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.
BEAUPLUS
Largest movements
- Tangible fixed assets +€25,460
new in 2025: €25,460
- Receivables within one year -€5,489
down €5,489 (-49.5%), from €11,093 to €5,604
of which Trade receivables: -€5,467
- Deferred charges and accrued income +€1,471
up €1,471 (+4936.3%), from €30 to €1,500
- Cash -€872
down €872 (-3.1%), from €27,694 to €26,822
mainly Investment in fixed assets (net) (-€25,636) and Deferred charges and accrued income (-€1,471)
- Reserves +€22,548
up €22,548 (+136.0%), from €16,582 to €39,130
- Trade debts -€1,222
down €1,222 (-32.1%), from €3,812 to €2,590
- Staff costs -€13,142
down €13,142 (-60.6%), from €21,677 to €8,535
- Gross operating margin -€5,952
down €5,952 (-13.3%), from €44,678 to €38,726
- Taxes +€1,330
up €1,330 (+27.5%), from €4,844 to €6,174
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 | €38,817 | €59,387 | +€20,570 | +53.0% |
| Fixed assets | 21/28 | - | €25,460 | +€25,460 | |
| Tangible fixed assets | 22/27 | - | €25,460 | +€25,460 | |
| Furniture and vehicles | 24 | - | €25,460 | +€25,460 | |
| Current assets | 29/58 | €38,817 | €33,926 | -€4,891 | -12.6% |
| Amounts receivable within one year | 40/41 | €11,093 | €5,604 | -€5,489 | -49.5% |
| Trade receivables | 40 | €10,937 | €5,470 | -€5,467 | -50.0% |
| Other amounts receivable | 41 | €156 | €134 | -€22 | -14.1% |
| Cash at bank and in hand | 54/58 | €27,694 | €26,822 | -€872 | -3.1% |
| Deferred charges and accrued income | 490/1 | €30 | €1,500 | +€1,471 | +4936.3% |
| Total equity and liabilities | 10/49 | €38,817 | €59,387 | +€20,570 | +53.0% |
| Equity | 10/15 | €26,582 | €49,130 | +€22,548 | +84.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,582 | €39,130 | +€22,548 | +136.0% |
| Distributable reserves | 133 | €16,582 | €39,130 | +€22,548 | +136.0% |
| Amounts payable | 17/49 | €12,235 | €10,257 | -€1,978 | -16.2% |
| Amounts payable within one year | 42/48 | €12,235 | €10,257 | -€1,978 | -16.2% |
| Trade debts | 44 | €3,812 | €2,590 | -€1,222 | -32.1% |
| Suppliers | 440/4 | €3,812 | €2,590 | -€1,222 | -32.1% |
| Taxes, remuneration and social security | 45 | €8,253 | €7,666 | -€587 | -7.1% |
| Taxes | 450/3 | €3,312 | €7,666 | +€4,355 | +131.5% |
| Remuneration and social security | 454/9 | €4,941 | €0 | -€4,941 | -100.0% |
| Other amounts payable | 47/48 | €169 | €0 | -€169 | -100.0% |
| Remuneration, social security and pensions | 62 | €21,677 | €8,535 | -€13,142 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €176 | +€176 | |
| Other operating charges | 640/8 | €1,534 | €1,213 | -€322 | -21.0% |
| Gross operating margin | 9900 | €44,678 | €38,726 | -€5,952 | -13.3% |
| Operating profit (loss) | 9901 | €21,467 | €28,803 | +€7,336 | +34.2% |
| Financial income | 75/76B | €0 | €65 | +€65 | +652400.0% |
| Recurring financial income | 75 | €0 | €65 | +€65 | +652400.0% |
| Financial charges | 65/66B | €41 | €146 | +€105 | +257.3% |
| Recurring financial charges | 65 | €41 | €146 | +€105 | +257.3% |
| Profit (loss) for the period before taxes | 9903 | €21,426 | €28,722 | +€7,296 | +34.1% |
| Income taxes | 67/77 | €4,844 | €6,174 | +€1,330 | +27.5% |
| Profit (loss) for the period | 9904 | €16,582 | €22,548 | +€5,966 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,582 | €22,548 | +€5,966 | +36.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.