Beuriot Cécile: what changed
Beuriot Cécile
Largest movements
- Receivables within one year +€22,076
up €22,076 (+36.7%), from €60,112 to €82,188
of which Other amounts receivable: +€25,863
- Cash +€16,959
up €16,959 (+473%), from €3,588 to €20,547
mainly Net result for the year (+€39,716) and Other debts (+€15,000)
- Deferred charges and accrued income +€7,342
new in 2025: €7,342
- Tangible fixed assets +€1,508
up €1,508 (+12.2%), from €12,394 to €13,901
of which Leasing and similar rights: +€5,701
- Reserves +€80,000
new in 2025: €80,000
- Profit (loss) carried forward -€55,284
down €55,284 (-98.7%), from €56,004 to €719
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts +€6,169
up €6,169 (+65.5%), from €9,413 to €15,582
- Debts after one year +€4,898
new in 2025: €4,898
- Turnover -€147,523
no longer reported in 2025 (was €147,523)
- Purchases and services -€114,173
no longer reported in 2025 (was €114,173)
- Gross operating margin +€18,506
up €18,506 (+55.5%), from €33,350 to €51,856
- Taxes +€2,501
up €2,501 (+39.9%), from €6,274 to €8,775
- Other operating charges -€2,474
down €2,474 (-66.8%), from €3,706 to €1,232
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 | €76,137 | €124,021 | +€47,884 | +62.9% |
| Fixed assets | 21/28 | €12,437 | €13,945 | +€1,508 | +12.1% |
| Tangible fixed assets | 22/27 | €12,394 | €13,901 | +€1,508 | +12.2% |
| Furniture and vehicles | 24 | €1,782 | €1,521 | -€261 | -14.6% |
| Leasing and similar rights | 25 | - | €5,701 | +€5,701 | |
| Other tangible fixed assets | 26 | €10,612 | €6,680 | -€3,932 | -37.1% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €63,700 | €110,076 | +€46,376 | +72.8% |
| Amounts receivable within one year | 40/41 | €60,112 | €82,188 | +€22,076 | +36.7% |
| Trade receivables | 40 | €3,787 | - | -€3,787 | |
| Other amounts receivable | 41 | €56,324 | €82,188 | +€25,863 | +45.9% |
| Cash at bank and in hand | 54/58 | €3,588 | €20,547 | +€16,959 | +473% |
| Deferred charges and accrued income | 490/1 | - | €7,342 | +€7,342 | |
| Total equity and liabilities | 10/49 | €76,137 | €124,021 | +€47,884 | +62.9% |
| Equity | 10/15 | €62,004 | €86,719 | +€24,716 | +39.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €80,000 | +€80,000 | |
| Distributable reserves | 133 | - | €80,000 | +€80,000 | |
| Profit (loss) carried forward | 14 | €56,004 | €719 | -€55,284 | -98.7% |
| Amounts payable | 17/49 | €14,134 | €37,302 | +€23,168 | +164% |
| Amounts payable after more than one year | 17 | - | €4,898 | +€4,898 | |
| Financial debts | 170/4 | - | €4,898 | +€4,898 | |
| Amounts payable within one year | 42/48 | €14,134 | €32,403 | +€18,270 | +129% |
| Current portion of amounts payable after more than one year | 42 | - | €871 | +€871 | |
| Trade debts | 44 | €4,721 | €950 | -€3,771 | -79.9% |
| Suppliers | 440/4 | €4,721 | €950 | -€3,771 | -79.9% |
| Taxes, remuneration and social security | 45 | €9,413 | €15,582 | +€6,169 | +65.5% |
| Taxes | 450/3 | €9,413 | €15,582 | +€6,169 | +65.5% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Turnover | 70 | €147,523 | - | -€147,523 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,173 | - | -€114,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,544 | €5,603 | +€60 | +1.1% |
| Other operating charges | 640/8 | €3,706 | €1,232 | -€2,474 | -66.8% |
| Gross operating margin | 9900 | €33,350 | €51,856 | +€18,506 | +55.5% |
| Operating profit (loss) | 9901 | €24,101 | €45,021 | +€20,920 | +86.8% |
| Financial income | 75/76B | €2,936 | €3,753 | +€817 | +27.8% |
| Recurring financial income | 75 | €2,936 | €3,753 | +€817 | +27.8% |
| Financial charges | 65/66B | €1,346 | €283 | -€1,062 | -79.0% |
| Recurring financial charges | 65 | €1,346 | €283 | -€1,062 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €25,691 | €48,491 | +€22,800 | +88.7% |
| Income taxes | 67/77 | €6,274 | €8,775 | +€2,501 | +39.9% |
| Profit (loss) for the period | 9904 | €19,417 | €39,716 | +€20,298 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €19,417 | €39,716 | +€20,298 | +105% |
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 4 November 2026 via checked.be.