GROUP BEAUPREZ: 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.
GROUP BEAUPREZ
Largest movements
- Receivables within one year +€10,020
up €10,020 (+11.5%), from €86,767 to €96,787
of which Trade receivables: +€13,915
- Reserves +€29,246
up €29,246 (+5.6%), from €518,203 to €547,450
- Debts after one year -€15,341
no longer reported in 2025 (was €15,341)
- Current portion of long-term debt -€13,423
down €13,423 (-40.9%), from €32,801 to €19,377
- Other debts +€8,113
up €8,113 (+43.1%), from €18,813 to €26,925
- Gross operating margin +€4,186
up €4,186 (+10.1%), from €41,630 to €45,816
- Financial charges +€1,003
up €1,003 (+29.2%), from €3,434 to €4,437
- Taxes +€895
up €895 (+10.7%), from €8,373 to €9,268
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.
Cash bridge derived
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 | €610,602 | €620,422 | +€9,820 | +1.6% |
| Fixed assets | 21/28 | €512,698 | €512,400 | -€298 | -0.1% |
| Tangible fixed assets | 22/27 | €298 | - | -€298 | |
| Furniture and vehicles | 24 | €298 | - | -€298 | |
| Financial fixed assets | 28 | €512,400 | €512,400 | = | 0.0% |
| Current assets | 29/58 | €97,904 | €108,022 | +€10,118 | +10.3% |
| Amounts receivable within one year | 40/41 | €86,767 | €96,787 | +€10,020 | +11.5% |
| Trade receivables | 40 | €27,830 | €41,745 | +€13,915 | +50.0% |
| Other amounts receivable | 41 | €58,937 | €55,042 | -€3,895 | -6.6% |
| Cash at bank and in hand | 54/58 | €11,137 | €8,823 | -€2,314 | -20.8% |
| Deferred charges and accrued income | 490/1 | - | €2,413 | +€2,413 | |
| Total equity and liabilities | 10/49 | €610,602 | €620,422 | +€9,820 | +1.6% |
| Equity | 10/15 | €536,803 | €566,050 | +€29,246 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €518,203 | €547,450 | +€29,246 | +5.6% |
| Distributable reserves | 133 | €518,203 | €547,450 | +€29,246 | +5.6% |
| Amounts payable | 17/49 | €73,799 | €54,373 | -€19,426 | -26.3% |
| Amounts payable after more than one year | 17 | €15,341 | - | -€15,341 | |
| Financial debts | 170/4 | €15,341 | - | -€15,341 | |
| Amounts payable within one year | 42/48 | €58,457 | €54,373 | -€4,085 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €32,801 | €19,377 | -€13,423 | -40.9% |
| Trade debts | 44 | €2,774 | €4,196 | +€1,422 | +51.3% |
| Suppliers | 440/4 | €2,774 | €4,196 | +€1,422 | +51.3% |
| Taxes, remuneration and social security | 45 | €4,070 | €3,875 | -€195 | -4.8% |
| Taxes | 450/3 | €1,670 | €1,475 | -€195 | -11.7% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €18,813 | €26,925 | +€8,113 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €298 | -€93 | -23.8% |
| Other operating charges | 640/8 | €2,719 | €2,567 | -€151 | -5.6% |
| Gross operating margin | 9900 | €41,630 | €45,816 | +€4,186 | +10.1% |
| Operating profit (loss) | 9901 | €38,521 | €42,951 | +€4,430 | +11.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,434 | €4,437 | +€1,003 | +29.2% |
| Recurring financial charges | 65 | €3,434 | €4,437 | +€1,003 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €35,087 | €38,514 | +€3,427 | +9.8% |
| Income taxes | 67/77 | €8,373 | €9,268 | +€895 | +10.7% |
| Profit (loss) for the period | 9904 | €26,714 | €29,246 | +€2,532 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,714 | €29,246 | +€2,532 | +9.5% |
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 12 October 2026 via checked.be.