Beautemps: what changed
Beautemps
Largest movements
- Current investments +€90,000
new in 2025: €90,000
- Cash -€34,411
down €34,411 (-85.7%), from €40,136 to €5,725
mainly Current investments (-€90,000) and Trade debts (-€12,226)
- Receivables within one year -€22,835
down €22,835 (-60.2%), from €37,951 to €15,116
of which Trade receivables: -€25,851
- Tangible fixed assets +€2,213
new in 2025: €2,213
- Reserves +€38,480
up €38,480 (+101%), from €38,260 to €76,740
- Trade debts -€12,226
down €12,226 (-83.2%), from €14,700 to €2,474
- Tax, wage and social debts +€10,167
up €10,167 (+54.6%), from €18,633 to €28,801
of which Taxes: +€7,551
- Other debts -€1,409
down €1,409 (-35.3%), from €3,993 to €2,584
- Gross operating margin +€1,183
up €1,183 (+2.5%), from €48,224 to €49,407
- Taxes +€687
up €687 (+7.2%), from €9,576 to €10,264
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,087 | €113,118 | +€35,031 | +44.9% |
| Fixed assets | 21/28 | - | €2,213 | +€2,213 | |
| Tangible fixed assets | 22/27 | - | €2,213 | +€2,213 | |
| Furniture and vehicles | 24 | - | €2,213 | +€2,213 | |
| Current assets | 29/58 | €78,087 | €110,905 | +€32,818 | +42.0% |
| Amounts receivable within one year | 40/41 | €37,951 | €15,116 | -€22,835 | -60.2% |
| Trade receivables | 40 | €37,951 | €12,100 | -€25,851 | -68.1% |
| Other amounts receivable | 41 | - | €3,016 | +€3,016 | |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €40,136 | €5,725 | -€34,411 | -85.7% |
| Deferred charges and accrued income | 490/1 | - | €63 | +€63 | |
| Total equity and liabilities | 10/49 | €78,087 | €113,118 | +€35,031 | +44.9% |
| Equity | 10/15 | €40,760 | €79,240 | +€38,480 | +94.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €38,260 | €76,740 | +€38,480 | +101% |
| Distributable reserves | 133 | €38,260 | €76,740 | +€38,480 | +101% |
| Amounts payable | 17/49 | €37,326 | €33,877 | -€3,449 | -9.2% |
| Amounts payable within one year | 42/48 | €37,326 | €33,858 | -€3,468 | -9.3% |
| Trade debts | 44 | €14,700 | €2,474 | -€12,226 | -83.2% |
| Suppliers | 440/4 | €14,700 | €2,474 | -€12,226 | -83.2% |
| Taxes, remuneration and social security | 45 | €18,633 | €28,801 | +€10,167 | +54.6% |
| Taxes | 450/3 | €18,633 | €26,185 | +€7,551 | +40.5% |
| Remuneration and social security | 454/9 | - | €2,616 | +€2,616 | |
| Other amounts payable | 47/48 | €3,993 | €2,584 | -€1,409 | -35.3% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €372 | +€372 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €48,224 | €49,407 | +€1,183 | +2.5% |
| Operating profit (loss) | 9901 | €47,837 | €48,635 | +€798 | +1.7% |
| Financial income | 75/76B | - | €146 | +€146 | |
| Recurring financial income | 75 | - | €146 | +€146 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €47,837 | €48,744 | +€907 | +1.9% |
| Income taxes | 67/77 | €9,576 | €10,264 | +€687 | +7.2% |
| Profit (loss) for the period | 9904 | €38,260 | €38,480 | +€220 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,260 | €38,480 | +€220 | +0.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.