BEAUSAERT: 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.
BEAUSAERT
Largest movements
- Tangible fixed assets +€37,932
up €37,932 (+232.1%), from €16,340 to €54,273
of which Furniture and vehicles: +€41,531
- Receivables within one year -€23,758
down €23,758 (-56.3%), from €42,193 to €18,435
of which Trade receivables: -€26,771
- Cash -€5,404
down €5,404 (-3.8%), from €143,667 to €138,263
mainly Investment in fixed assets (net) (-€46,854) and Contributions, distributions and other (-€19,551)
- Stocks and contracts +€5,250
up €5,250 (+19.0%), from €27,608 to €32,858
- Deferred charges and accrued income +€4,248
up €4,248 (+104.8%), from €4,054 to €8,302
- Other debts +€19,686
up €19,686 (+234.6%), from €8,392 to €28,078
- Depreciation +€3,472
up €3,472 (+63.7%), from €5,450 to €8,922
- Taxes -€1,643
down €1,643 (-21.2%), from €7,753 to €6,109
- Financial income +€906
up €906 (+101746.1%), from €1 to €906
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 | €233,905 | €252,174 | +€18,269 | +7.8% |
| Fixed assets | 21/28 | €16,384 | €54,316 | +€37,932 | +231.5% |
| Tangible fixed assets | 22/27 | €16,340 | €54,273 | +€37,932 | +232.1% |
| Land and buildings | 22 | €4,493 | €2,995 | -€1,498 | -33.3% |
| Plant, machinery and equipment | 23 | €6,255 | €4,154 | -€2,101 | -33.6% |
| Furniture and vehicles | 24 | €5,592 | €47,123 | +€41,531 | +742.6% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €217,521 | €197,858 | -€19,663 | -9.0% |
| Stocks and contracts in progress | 3 | €27,608 | €32,858 | +€5,250 | +19.0% |
| Stocks | 30/36 | €27,608 | €32,858 | +€5,250 | +19.0% |
| Amounts receivable within one year | 40/41 | €42,193 | €18,435 | -€23,758 | -56.3% |
| Trade receivables | 40 | €40,246 | €13,475 | -€26,771 | -66.5% |
| Other amounts receivable | 41 | €1,947 | €4,960 | +€3,013 | +154.8% |
| Cash at bank and in hand | 54/58 | €143,667 | €138,263 | -€5,404 | -3.8% |
| Deferred charges and accrued income | 490/1 | €4,054 | €8,302 | +€4,248 | +104.8% |
| Total equity and liabilities | 10/49 | €233,905 | €252,174 | +€18,269 | +7.8% |
| Equity | 10/15 | €211,215 | €211,079 | -€136 | -0.1% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €205,007 | €204,871 | -€136 | -0.1% |
| Distributable reserves | 133 | €205,007 | €204,871 | -€136 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,690 | €41,095 | +€18,405 | +81.1% |
| Amounts payable within one year | 42/48 | €16,178 | €34,469 | +€18,291 | +113.1% |
| Trade debts | 44 | €1,273 | €0 | -€1,273 | -100.0% |
| Suppliers | 440/4 | €1,273 | €0 | -€1,273 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,513 | €6,392 | -€122 | -1.9% |
| Taxes | 450/3 | €4,238 | €4,117 | -€122 | -2.9% |
| Remuneration and social security | 454/9 | €2,275 | €2,275 | = | 0.0% |
| Other amounts payable | 47/48 | €8,392 | €28,078 | +€19,686 | +234.6% |
| Accrued charges and deferred income | 492/3 | €6,512 | €6,626 | +€114 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €8,922 | +€3,472 | +63.7% |
| Other operating charges | 640/8 | €1,723 | €1,760 | +€37 | +2.2% |
| Gross operating margin | 9900 | €36,279 | €35,942 | -€337 | -0.9% |
| Operating profit (loss) | 9901 | €29,106 | €25,260 | -€3,847 | -13.2% |
| Financial income | 75/76B | €1 | €906 | +€906 | +101746.1% |
| Recurring financial income | 75 | €1 | €906 | +€906 | +101746.1% |
| Financial charges | 65/66B | €723 | €642 | -€81 | -11.2% |
| Recurring financial charges | 65 | €723 | €642 | -€81 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €28,385 | €25,524 | -€2,860 | -10.1% |
| Income taxes | 67/77 | €7,753 | €6,109 | -€1,643 | -21.2% |
| Profit (loss) for the period | 9904 | €20,632 | €19,415 | -€1,217 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,632 | €19,415 | -€1,217 | -5.9% |
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.