BEAUREGA: 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.
BEAUREGA
Largest movements
- Receivables within one year +€53,608
up €53,608 (+116.2%), from €46,148 to €99,756
of which Trade receivables: +€54,231
- Tangible fixed assets -€26,197
down €26,197 (-8.5%), from €309,993 to €283,795
- Cash -€7,110
down €7,110 (-86.0%), from €8,271 to €1,160
mainly Receivables within one year (-€53,608) and Net result for the year (-€29,694)
- Other debts +€73,512
up €73,512 (+1318.8%), from €5,574 to €79,087
- Reserves -€28,902
down €28,902 (-41.7%), from €69,355 to €40,453
- Debts after one year -€27,352
down €27,352 (-12.4%), from €220,168 to €192,816
- Trade debts +€4,644
up €4,644 (+47.8%), from €9,721 to €14,366
- Gross operating margin -€14,213
down €14,213 (-14.5%), from €98,338 to €84,126
- Staff costs +€10,775
up €10,775 (+16.5%), from €65,134 to €75,909
- Other operating charges +€1,245
up €1,245 (+21.5%), from €5,802 to €7,047
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 | €365,939 | €388,804 | +€22,865 | +6.2% |
| Fixed assets | 21/28 | €309,993 | €283,795 | -€26,197 | -8.5% |
| Tangible fixed assets | 22/27 | €309,993 | €283,795 | -€26,197 | -8.5% |
| Land and buildings | 22 | €268,199 | €256,441 | -€11,758 | -4.4% |
| Plant, machinery and equipment | 23 | €12,414 | €8,958 | -€3,456 | -27.8% |
| Furniture and vehicles | 24 | €5,726 | €4,453 | -€1,272 | -22.2% |
| Leasing and similar rights | 25 | €23,654 | €13,943 | -€9,711 | -41.1% |
| Current assets | 29/58 | €55,947 | €105,008 | +€49,062 | +87.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €46,148 | €99,756 | +€53,608 | +116.2% |
| Trade receivables | 40 | €43,725 | €97,956 | +€54,231 | +124.0% |
| Other amounts receivable | 41 | €2,423 | €1,800 | -€623 | -25.7% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,271 | €1,160 | -€7,110 | -86.0% |
| Deferred charges and accrued income | 490/1 | €1,278 | €3,842 | +€2,564 | +200.7% |
| Total equity and liabilities | 10/49 | €365,939 | €388,804 | +€22,865 | +6.2% |
| Equity | 10/15 | €88,697 | €59,003 | -€29,694 | -33.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €69,355 | €40,453 | -€28,902 | -41.7% |
| Distributable reserves | 133 | €69,355 | €40,453 | -€28,902 | -41.7% |
| Profit (loss) carried forward | 14 | €792 | €0 | -€792 | -100.0% |
| Amounts payable | 17/49 | €277,242 | €329,801 | +€52,559 | +19.0% |
| Amounts payable after more than one year | 17 | €220,168 | €192,816 | -€27,352 | -12.4% |
| Financial debts | 170/4 | €220,168 | €192,816 | -€27,352 | -12.4% |
| Amounts payable within one year | 42/48 | €56,077 | €135,612 | +€79,535 | +141.8% |
| Current portion of amounts payable after more than one year | 42 | €25,880 | €26,553 | +€673 | +2.6% |
| Trade debts | 44 | €9,721 | €14,366 | +€4,644 | +47.8% |
| Suppliers | 440/4 | €9,721 | €14,366 | +€4,644 | +47.8% |
| Taxes, remuneration and social security | 45 | €14,901 | €15,607 | +€705 | +4.7% |
| Taxes | 450/3 | €4,606 | €831 | -€3,775 | -82.0% |
| Remuneration and social security | 454/9 | €10,296 | €14,776 | +€4,480 | +43.5% |
| Other amounts payable | 47/48 | €5,574 | €79,087 | +€73,512 | +1318.8% |
| Accrued charges and deferred income | 492/3 | €997 | €1,373 | +€375 | +37.6% |
| Remuneration, social security and pensions | 62 | €65,134 | €75,909 | +€10,775 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,561 | €26,197 | +€636 | +2.5% |
| Other operating charges | 640/8 | €5,802 | €7,047 | +€1,245 | +21.5% |
| Gross operating margin | 9900 | €98,338 | €84,126 | -€14,213 | -14.5% |
| Operating profit (loss) | 9901 | €1,841 | -€25,028 | -€26,869 | |
| Financial income | 75/76B | €68 | €15 | -€53 | -78.1% |
| Recurring financial income | 75 | €68 | €15 | -€53 | -78.1% |
| Financial charges | 65/66B | €5,181 | €4,504 | -€677 | -13.1% |
| Recurring financial charges | 65 | €5,181 | €4,504 | -€677 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,272 | -€29,518 | -€26,246 | -802.1% |
| Income taxes | 67/77 | €489 | €176 | -€313 | -64.0% |
| Profit (loss) for the period | 9904 | -€3,761 | -€29,694 | -€25,933 | -689.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,761 | -€29,694 | -€25,933 | -689.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.