BEAUSART: 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.
BEAUSART
Largest movements
- Cash -€10,448
down €10,448 (-10.4%), from €100,328 to €89,880
mainly Net result for the year (-€15,434) and Smaller working-capital items (-€15)
- Profit (loss) carried forward -€15,434
down €15,434 (-16.4%), from €94,379 to €78,945
- Gross operating margin -€22,493
down €22,493, from €13,134 to -€9,359
- Depreciation -€8,448
down €8,448 (-62.8%), from €13,450 to €5,002
- Financial income -€233
down €233 (-35.0%), from €666 to €433
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.
Derived cash bridge
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 | €535,607 | €520,170 | -€15,437 | -2.9% |
| Fixed assets | 21/28 | €434,876 | €429,874 | -€5,002 | -1.2% |
| Tangible fixed assets | 22/27 | €434,876 | €429,874 | -€5,002 | -1.2% |
| Land and buildings | 22 | €425,851 | €425,851 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,817 | €3,682 | -€4,135 | -52.9% |
| Furniture and vehicles | 24 | €1,208 | €341 | -€867 | -71.8% |
| Current assets | 29/58 | €100,730 | €90,296 | -€10,434 | -10.4% |
| Cash at bank and in hand | 54/58 | €100,328 | €89,880 | -€10,448 | -10.4% |
| Deferred charges and accrued income | 490/1 | €402 | €416 | +€13 | +3.3% |
| Total equity and liabilities | 10/49 | €535,607 | €520,170 | -€15,437 | -2.9% |
| Equity | 10/15 | €523,540 | €508,105 | -€15,434 | -2.9% |
| Contributions | 10/11 | €426,006 | €426,006 | = | 0.0% |
| Reserves | 13 | €3,154 | €3,154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,154 | €3,154 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,154 | €3,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,379 | €78,945 | -€15,434 | -16.4% |
| Amounts payable | 17/49 | €12,067 | €12,065 | -€2 | 0.0% |
| Amounts payable within one year | 42/48 | €12,067 | €12,065 | -€2 | 0.0% |
| Trade debts | 44 | €367 | €365 | -€2 | -0.6% |
| Suppliers | 440/4 | €367 | €365 | -€2 | -0.6% |
| Other amounts payable | 47/48 | €11,700 | €11,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,450 | €5,002 | -€8,448 | -62.8% |
| Other operating charges | 640/8 | €1,292 | €1,331 | +€40 | +3.1% |
| Gross operating margin | 9900 | €13,134 | -€9,359 | -€22,493 | |
| Operating profit (loss) | 9901 | -€1,607 | -€15,692 | -€14,085 | -877% |
| Financial income | 75/76B | €666 | €433 | -€233 | -35.0% |
| Recurring financial income | 75 | €666 | €433 | -€233 | -35.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€986 | -€15,305 | -€14,319 | -1,452% |
| Income taxes | 67/77 | €200 | €130 | -€70 | -35.0% |
| Profit (loss) for the period | 9904 | -€1,186 | -€15,434 | -€14,249 | -1,202% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,186 | -€15,434 | -€14,249 | -1,202% |
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 14 October 2026 via checked.be.