Beauregard: 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.
Beauregard
Largest movements
- Cash -€17,989
down €17,989 (-9.4%), from €190,610 to €172,621
mainly Contributions, distributions and other (-€22,100) and Investment in fixed assets (net) (-€16,867)
- Tangible fixed assets +€12,930
up €12,930 (+111.8%), from €11,565 to €24,496
of which Land and buildings: +€10,967
- Reserves -€9,430
down €9,430 (-20.6%), from €45,879 to €36,449
- Other debts +€8,662
up €8,662 (+71.2%), from €12,166 to €20,829
- Trade debts -€3,781
down €3,781 (-86.6%), from €4,367 to €586
- Gross operating margin +€1,281
up €1,281 (+6.0%), from €21,264 to €22,545
- Depreciation +€899
up €899 (+29.6%), from €3,038 to €3,937
- Financial income +€798
up €798 (+102.9%), from €776 to €1,574
- Taxes +€475
up €475 (+12.0%), from €3,969 to €4,444
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 | €210,166 | €205,528 | -€4,638 | -2.2% |
| Fixed assets | 21/28 | €11,665 | €24,596 | +€12,930 | +110.8% |
| Tangible fixed assets | 22/27 | €11,565 | €24,496 | +€12,930 | +111.8% |
| Land and buildings | 22 | €6,520 | €17,487 | +€10,967 | +168.2% |
| Plant, machinery and equipment | 23 | €4,608 | €6,487 | +€1,879 | +40.8% |
| Furniture and vehicles | 24 | €438 | €522 | +€84 | +19.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €198,501 | €180,933 | -€17,568 | -8.9% |
| Stocks and contracts in progress | 3 | €6,230 | €5,878 | -€352 | -5.6% |
| Stocks | 30/36 | €6,230 | €5,878 | -€352 | -5.6% |
| Amounts receivable within one year | 40/41 | - | €695 | +€695 | |
| Trade receivables | 40 | €0 | €89 | +€89 | |
| Other amounts receivable | 41 | - | €606 | +€606 | |
| Cash at bank and in hand | 54/58 | €190,610 | €172,621 | -€17,989 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,661 | €1,739 | +€77 | +4.7% |
| Total equity and liabilities | 10/49 | €210,166 | €205,528 | -€4,638 | -2.2% |
| Equity | 10/15 | €188,540 | €179,120 | -€9,420 | -5.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €45,879 | €36,449 | -€9,430 | -20.6% |
| Distributable reserves | 133 | €45,879 | €36,449 | -€9,430 | -20.6% |
| Profit (loss) carried forward | 14 | €117,872 | €117,882 | +€10 | 0.0% |
| Amounts payable | 17/49 | €21,626 | €26,408 | +€4,782 | +22.1% |
| Amounts payable within one year | 42/48 | €21,626 | €26,408 | +€4,782 | +22.1% |
| Trade debts | 44 | €4,367 | €586 | -€3,781 | -86.6% |
| Suppliers | 440/4 | €4,367 | €586 | -€3,781 | -86.6% |
| Advances received on contracts in progress | 46 | €869 | - | -€869 | |
| Taxes, remuneration and social security | 45 | €4,225 | €4,994 | +€770 | +18.2% |
| Taxes | 450/3 | €4,225 | €4,994 | +€770 | +18.2% |
| Other amounts payable | 47/48 | €12,166 | €20,829 | +€8,662 | +71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,038 | €3,937 | +€899 | +29.6% |
| Other operating charges | 640/8 | €2,254 | €2,364 | +€110 | +4.9% |
| Gross operating margin | 9900 | €21,264 | €22,545 | +€1,281 | +6.0% |
| Operating profit (loss) | 9901 | €15,972 | €16,245 | +€272 | +1.7% |
| Financial income | 75/76B | €776 | €1,574 | +€798 | +102.9% |
| Recurring financial income | 75 | €776 | €1,574 | +€798 | +102.9% |
| Financial charges | 65/66B | €475 | €695 | +€221 | +46.5% |
| Recurring financial charges | 65 | €475 | €695 | +€221 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €16,274 | €17,124 | +€850 | +5.2% |
| Income taxes | 67/77 | €3,969 | €4,444 | +€475 | +12.0% |
| Profit (loss) for the period | 9904 | €12,305 | €12,680 | +€375 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,305 | €12,680 | +€375 | +3.0% |
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 10 October 2026 via checked.be.