Beautine: 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.
Beautine
Largest movements
- Tangible fixed assets +€189,599
up €189,599 (+41.1%), from €460,856 to €650,455
of which Assets under construction and advance payments: +€197,950
- Debts after one year +€185,000
up €185,000 (+39.8%), from €465,000 to €650,000
- Taxes +€2,500
new in 2025: €2,500
- Gross operating margin +€179
up €179 (+1.3%), from €14,294 to €14,473
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 | €492,234 | €679,289 | +€187,055 | +38.0% |
| Fixed assets | 21/28 | €460,856 | €650,455 | +€189,599 | +41.1% |
| Tangible fixed assets | 22/27 | €460,856 | €650,455 | +€189,599 | +41.1% |
| Land and buildings | 22 | €262,906 | €254,555 | -€8,351 | -3.2% |
| Assets under construction and advance payments | 27 | €197,950 | €395,900 | +€197,950 | +100% |
| Current assets | 29/58 | €31,378 | €28,833 | -€2,544 | -8.1% |
| Amounts receivable within one year | 40/41 | €17,125 | €16,347 | -€778 | -4.5% |
| Trade receivables | 40 | €6,696 | €6,566 | -€130 | -1.9% |
| Other amounts receivable | 41 | €10,429 | €9,782 | -€648 | -6.2% |
| Cash at bank and in hand | 54/58 | €14,253 | €12,486 | -€1,767 | -12.4% |
| Total equity and liabilities | 10/49 | €492,234 | €679,289 | +€187,055 | +38.0% |
| Equity | 10/15 | €24,844 | €27,358 | +€2,515 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,857 | €6,997 | +€3,140 | +81.4% |
| Tax-exempt reserves | 132 | €1,997 | €1,997 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €5,000 | +€3,140 | +169% |
| Profit (loss) carried forward | 14 | €2,387 | €1,761 | -€625 | -26.2% |
| Amounts payable | 17/49 | €467,390 | €651,930 | +€184,540 | +39.5% |
| Amounts payable after more than one year | 17 | €465,000 | €650,000 | +€185,000 | +39.8% |
| Other amounts payable | 178/9 | €465,000 | €650,000 | +€185,000 | +39.8% |
| Amounts payable within one year | 42/48 | €2,390 | €1,930 | -€460 | -19.2% |
| Trade debts | 44 | €745 | €808 | +€63 | +8.5% |
| Suppliers | 440/4 | €745 | €808 | +€63 | +8.5% |
| Taxes, remuneration and social security | 45 | €488 | €465 | -€23 | -4.7% |
| Taxes | 450/3 | €488 | €465 | -€23 | -4.7% |
| Other amounts payable | 47/48 | €1,157 | €657 | -€500 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,351 | €8,351 | = | 0.0% |
| Other operating charges | 640/8 | €1,040 | €1,108 | +€68 | +6.6% |
| Gross operating margin | 9900 | €14,294 | €14,473 | +€179 | +1.3% |
| Operating profit (loss) | 9901 | €4,903 | €5,014 | +€111 | +2.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €4,903 | €5,014 | +€111 | +2.3% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €4,903 | €2,515 | -€2,389 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,903 | €2,515 | -€2,389 | -48.7% |
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.