Beautel: 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.
Beautel
Largest movements
- Tangible fixed assets -€7,650
down €7,650 (-11.8%), from €64,869 to €57,218
of which Other tangible fixed assets: -€5,011
- Cash -€2,756
down €2,756 (-4.8%), from €57,047 to €54,291
mainly Trade debts (-€14,313) and Tax, wage and social debts (-€7,368)
- Trade debts -€14,313
down €14,313 (-34.0%), from €42,105 to €27,793
- Accrued charges and deferred income +€9,000
new in 2024: €9,000
- Tax, wage and social debts -€7,368
no longer reported in 2024 (was €7,368)
- Profit (loss) carried forward +€3,860
up €3,860 (+7.7%), from €50,085 to €53,945
- Gross operating margin -€17,478
down €17,478 (-43.5%), from €40,189 to €22,711
- Depreciation -€13,525
down €13,525 (-56.5%), from €23,935 to €10,409
- Financial charges -€2,279
down €2,279 (-34.3%), from €6,649 to €4,370
of which Financial charges: -€2,284
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,942 | €174,144 | -€8,797 | -4.8% |
| Fixed assets | 21/28 | €64,869 | €57,218 | -€7,650 | -11.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €64,869 | €57,218 | -€7,650 | -11.8% |
| Plant, machinery and equipment | 23 | €21,641 | €21,770 | +€129 | +0.6% |
| Furniture and vehicles | 24 | €10,980 | €8,212 | -€2,768 | -25.2% |
| Other tangible fixed assets | 26 | €32,247 | €27,236 | -€5,011 | -15.5% |
| Current assets | 29/58 | €118,073 | €116,926 | -€1,147 | -1.0% |
| Amounts receivable within one year | 40/41 | €42,638 | €43,747 | +€1,108 | +2.6% |
| Trade receivables | 40 | €18,253 | €17,604 | -€649 | -3.6% |
| Other amounts receivable | 41 | €24,386 | €26,143 | +€1,757 | +7.2% |
| Cash at bank and in hand | 54/58 | €57,047 | €54,291 | -€2,756 | -4.8% |
| Deferred charges and accrued income | 490/1 | €18,388 | €18,888 | +€500 | +2.7% |
| Total equity and liabilities | 10/49 | €182,942 | €174,144 | -€8,797 | -4.8% |
| Equity | 10/15 | €52,585 | €56,445 | +€3,860 | +7.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,085 | €53,945 | +€3,860 | +7.7% |
| Amounts payable | 17/49 | €130,357 | €117,699 | -€12,658 | -9.7% |
| Amounts payable within one year | 42/48 | €130,357 | €108,699 | -€21,658 | -16.6% |
| Trade debts | 44 | €42,105 | €27,793 | -€14,313 | -34.0% |
| Suppliers | 440/4 | €42,105 | €27,793 | -€14,313 | -34.0% |
| Taxes, remuneration and social security | 45 | €7,368 | - | -€7,368 | |
| Taxes | 450/3 | €7,368 | - | -€7,368 | |
| Other amounts payable | 47/48 | €80,884 | €80,906 | +€23 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,935 | €10,409 | -€13,525 | -56.5% |
| Other operating charges | 640/8 | €2,679 | €2,658 | -€21 | -0.8% |
| Gross operating margin | 9900 | €40,189 | €22,711 | -€17,478 | -43.5% |
| Operating profit (loss) | 9901 | €13,575 | €9,644 | -€3,931 | -29.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,649 | €4,370 | -€2,279 | -34.3% |
| Recurring financial charges | 65 | €6,649 | €4,365 | -€2,284 | -34.3% |
| Non-recurring financial charges | 66B | - | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | €6,926 | €5,273 | -€1,653 | -23.9% |
| Income taxes | 67/77 | €1,604 | €1,413 | -€191 | -11.9% |
| Profit (loss) for the period | 9904 | €5,322 | €3,860 | -€1,462 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | €3,860 | -€1,462 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.