BEAUPRE: 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.
BEAUPRE
Largest movements
- Tangible fixed assets -€142,556
down €142,556 (-14.2%), from €1.0m to €862,898
- Receivables within one year +€95,828
up €95,828 (+2678.8%), from €3,577 to €99,405
of which Other amounts receivable: +€95,255
- Debts after one year -€141,326
down €141,326 (-20.0%), from €707,054 to €565,728
- Debts within one year +€47,946
up €47,946 (+59.8%), from €80,171 to €128,118
of which Current portion of long-term debt: +€82,142
- Equity +€43,565
up €43,565 (+19.4%), from €224,894 to €268,458
of which Profit (loss) carried forward: +€43,565
- Financial charges +€63,051
new in 2024: €63,051
- Gross operating margin -€23,645
down €23,645 (-20.2%), from €116,826 to €93,181
- Staff costs +€15,635
new in 2024: €15,635
- Depreciation -€14,791
down €14,791 (-37.0%), from €40,012 to €25,221
- Other operating charges +€8,500
new in 2024: €8,500
From the 2020 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,012,119 | €962,304 | -€49,815 | -4.9% |
| Fixed assets | 21/28 | €1,005,454 | €862,898 | -€142,556 | -14.2% |
| Tangible fixed assets | 22/27 | €1,005,454 | €862,898 | -€142,556 | -14.2% |
| Land and buildings | 22 | - | €862,895 | +€862,895 | |
| Furniture and vehicles | 24 | - | €3 | +€3 | |
| Current assets | 29/58 | €6,664 | €99,406 | +€92,742 | +1391.6% |
| Amounts receivable within one year | 40/41 | €3,577 | €99,405 | +€95,828 | +2678.8% |
| Trade receivables | 40 | - | €4,150 | +€4,150 | |
| Other amounts receivable | 41 | - | €95,255 | +€95,255 | |
| Cash at bank and in hand | 54/58 | €3,087 | €1 | -€3,086 | -100.0% |
| Total equity and liabilities | 10/49 | €1,012,119 | €962,304 | -€49,815 | -4.9% |
| Equity | 10/15 | €224,894 | €268,458 | +€43,565 | +19.4% |
| Contributions | 10/11 | - | €18,550 | +€18,550 | |
| Reserves | 13 | €237,178 | €237,178 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Distributable reserves | 133 | - | €235,323 | +€235,323 | |
| Profit (loss) carried forward | 14 | -€30,834 | €12,730 | +€43,565 | |
| Amounts payable | 17/49 | €787,225 | €693,845 | -€93,380 | -11.9% |
| Amounts payable after more than one year | 17 | €707,054 | €565,728 | -€141,326 | -20.0% |
| Financial debts | 170/4 | - | €565,728 | +€565,728 | |
| Amounts payable within one year | 42/48 | €80,171 | €128,118 | +€47,946 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | - | €82,142 | +€82,142 | |
| Financial debts | 43 | - | €1,004 | +€1,004 | |
| Credit institutions | 430/8 | - | €1,004 | +€1,004 | |
| Trade debts | 44 | €9,035 | €2,187 | -€6,847 | -75.8% |
| Suppliers | 440/4 | - | €2,187 | +€2,187 | |
| Taxes, remuneration and social security | 45 | - | €38,284 | +€38,284 | |
| Taxes | 450/3 | - | €38,284 | +€38,284 | |
| Other amounts payable | 47/48 | - | €4,500 | +€4,500 | |
| Remuneration, social security and pensions | 62 | - | €15,635 | +€15,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,012 | €25,221 | -€14,791 | -37.0% |
| Other operating charges | 640/8 | - | €8,500 | +€8,500 | |
| Gross operating margin | 9900 | €116,826 | €93,181 | -€23,645 | -20.2% |
| Operating profit (loss) | 9901 | €76,636 | €43,826 | -€32,811 | -42.8% |
| Financial income | 75/76B | - | €4,422 | +€4,422 | |
| Recurring financial income | 75 | €0 | €4,422 | +€4,422 | +14738533.3% |
| Financial charges | 65/66B | - | €63,051 | +€63,051 | |
| Recurring financial charges | 65 | €35,121 | €63,051 | +€27,930 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €41,515 | -€14,804 | -€56,320 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €41,515 | -€14,804 | -€56,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,515 | -€14,804 | -€56,320 |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.