Espace Immo Beaumont: 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.
Espace Immo Beaumont
Largest movements
- Tangible fixed assets +€114,617
up €114,617 (+19.8%), from €577,875 to €692,492
of which Land and buildings: +€109,289
- Cash -€87,151
down €87,151 (-93.6%), from €93,106 to €5,955
mainly Investment in fixed assets (net) (-€160,078) and Receivables within one year (-€76,663)
- Receivables within one year +€76,663
up €76,663 (+131%), from €58,363 to €135,026
of which Trade receivables: +€53,240
- Debts after one year +€62,004
up €62,004 (+19.8%), from €313,387 to €375,390
of which Financial debts: +€62,004
- Trade debts +€21,861
up €21,861 (+80.1%), from €27,303 to €49,163
- Profit (loss) carried forward +€15,510
up €15,510 (+7.8%), from €198,376 to €213,886
- Gross operating margin -€94,062
down €94,062 (-51.6%), from €182,368 to €88,306
- Financial charges +€7,562
up €7,562 (+51.9%), from €14,562 to €22,123
of which Non-recurring financial charges: +€4,500
- Depreciation +€5,009
up €5,009 (+12.4%), from €40,451 to €45,461
- Taxes -€2,137
down €2,137 (-28.3%), from €7,565 to €5,428
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 | €736,516 | €838,226 | +€101,711 | +13.8% |
| Fixed assets | 21/28 | €579,200 | €693,817 | +€114,617 | +19.8% |
| Tangible fixed assets | 22/27 | €577,875 | €692,492 | +€114,617 | +19.8% |
| Land and buildings | 22 | €576,249 | €685,538 | +€109,289 | +19.0% |
| Plant, machinery and equipment | 23 | €1,626 | €6,954 | +€5,328 | +328% |
| Financial fixed assets | 28 | €1,325 | €1,325 | = | 0.0% |
| Current assets | 29/58 | €157,316 | €144,409 | -€12,907 | -8.2% |
| Amounts receivable within one year | 40/41 | €58,363 | €135,026 | +€76,663 | +131% |
| Trade receivables | 40 | €29,040 | €82,280 | +€53,240 | +183% |
| Other amounts receivable | 41 | €29,323 | €52,746 | +€23,423 | +79.9% |
| Cash at bank and in hand | 54/58 | €93,106 | €5,955 | -€87,151 | -93.6% |
| Deferred charges and accrued income | 490/1 | €5,847 | €3,427 | -€2,419 | -41.4% |
| Total equity and liabilities | 10/49 | €736,516 | €838,226 | +€101,711 | +13.8% |
| Equity | 10/15 | €293,536 | €304,550 | +€11,014 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,960 | €84,464 | -€4,496 | -5.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,653 | €70,157 | -€4,496 | -6.0% |
| Distributable reserves | 133 | €12,447 | €12,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,376 | €213,886 | +€15,510 | +7.8% |
| Provisions and deferred taxes | 16 | €24,934 | €23,436 | -€1,499 | -6.0% |
| Deferred taxes | 168 | €24,934 | €23,436 | -€1,499 | -6.0% |
| Amounts payable | 17/49 | €418,045 | €510,240 | +€92,196 | +22.1% |
| Amounts payable after more than one year | 17 | €313,387 | €375,390 | +€62,004 | +19.8% |
| Financial debts | 170/4 | €309,287 | €371,290 | +€62,004 | +20.0% |
| Other amounts payable | 178/9 | €4,100 | €4,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,658 | €133,435 | +€28,777 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €30,327 | €36,882 | +€6,555 | +21.6% |
| Trade debts | 44 | €27,303 | €49,163 | +€21,861 | +80.1% |
| Suppliers | 440/4 | €27,303 | €49,163 | +€21,861 | +80.1% |
| Taxes, remuneration and social security | 45 | €9,507 | €9,640 | +€133 | +1.4% |
| Taxes | 450/3 | €9,507 | €9,640 | +€133 | +1.4% |
| Other amounts payable | 47/48 | €37,522 | €37,750 | +€228 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €1,415 | +€1,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,451 | €45,461 | +€5,009 | +12.4% |
| Other operating charges | 640/8 | €7,755 | €6,670 | -€1,085 | -14.0% |
| Gross operating margin | 9900 | €182,368 | €88,306 | -€94,062 | -51.6% |
| Operating profit (loss) | 9901 | €134,161 | €36,176 | -€97,986 | -73.0% |
| Financial income | 75/76B | - | €891 | +€891 | |
| Recurring financial income | 75 | - | €891 | +€891 | |
| Financial charges | 65/66B | €14,562 | €22,123 | +€7,562 | +51.9% |
| Recurring financial charges | 65 | €14,562 | €17,623 | +€3,062 | +21.0% |
| Non-recurring financial charges | 66B | - | €4,500 | +€4,500 | |
| Profit (loss) for the period before taxes | 9903 | €119,600 | €14,943 | -€104,657 | -87.5% |
| Transfer from deferred taxes | 780 | €849 | €1,499 | +€649 | +76.4% |
| Transfer to deferred taxes | 680 | €25,784 | €0 | -€25,784 | -100% |
| Income taxes | 67/77 | €7,565 | €5,428 | -€2,137 | -28.3% |
| Profit (loss) for the period | 9904 | €87,100 | €11,014 | -€76,086 | -87.4% |
| Transfer from tax-exempt reserves | 789 | €2,698 | €4,496 | +€1,798 | +66.6% |
| Transfer to tax-exempt reserves | 689 | €77,351 | €0 | -€77,351 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €12,447 | €15,510 | +€3,063 | +24.6% |
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 19 October 2026 via checked.be.