L.S.D. J. Beaudet: what changed
L.S.D. J. Beaudet
Largest movements
- Cash +€7,859
up €7,859 (+20.9%), from €37,685 to €45,544
mainly Depreciation (+€6,081) and Net result for the year (+€3,830)
- Tangible fixed assets -€4,091
down €4,091 (-41.7%), from €9,812 to €5,721
of which Furniture and vehicles: -€3,933
- Profit (loss) carried forward +€5,300
up €5,300 (+17.0%), from €31,225 to €36,525
- Reserves -€1,470
down €1,470 (-20.8%), from €7,066 to €5,596
of which Tax-exempt reserves: -€1,470
- Provisions -€630
down €630 (-66.7%), from €945 to €315
- Tax, wage and social debts +€597
up €597 (+10.4%), from €5,753 to €6,350
- Other operating charges -€1,175
down €1,175 (-59.6%), from €1,970 to €795
- Taxes +€556
up €556 (+13.5%), from €4,121 to €4,677
- Financial income +€514
up €514 (+2,448%), from €21 to €535
- Depreciation -€388
down €388 (-6.0%), from €6,469 to €6,081
- Financial charges -€159
down €159 (-61.2%), from €260 to €101
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 | €47,497 | €51,265 | +€3,768 | +7.9% |
| Fixed assets | 21/28 | €9,812 | €5,721 | -€4,091 | -41.7% |
| Tangible fixed assets | 22/27 | €9,812 | €5,721 | -€4,091 | -41.7% |
| Plant, machinery and equipment | 23 | €630 | €472 | -€158 | -25.1% |
| Furniture and vehicles | 24 | €9,182 | €5,249 | -€3,933 | -42.8% |
| Current assets | 29/58 | €37,685 | €45,544 | +€7,859 | +20.9% |
| Cash at bank and in hand | 54/58 | €37,685 | €45,544 | +€7,859 | +20.9% |
| Total equity and liabilities | 10/49 | €47,497 | €51,265 | +€3,768 | +7.9% |
| Equity | 10/15 | €40,770 | €44,600 | +€3,830 | +9.4% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €7,066 | €5,596 | -€1,470 | -20.8% |
| Non-distributable reserves | 130/1 | €4,861 | €4,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Other | 1319 | €4,613 | €4,613 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,205 | €735 | -€1,470 | -66.7% |
| Profit (loss) carried forward | 14 | €31,225 | €36,525 | +€5,300 | +17.0% |
| Provisions and deferred taxes | 16 | €945 | €315 | -€630 | -66.7% |
| Deferred taxes | 168 | €945 | €315 | -€630 | -66.7% |
| Amounts payable | 17/49 | €5,782 | €6,350 | +€568 | +9.8% |
| Amounts payable within one year | 42/48 | €5,782 | €6,350 | +€568 | +9.8% |
| Trade debts | 44 | €29 | - | -€29 | |
| Suppliers | 440/4 | €29 | - | -€29 | |
| Taxes, remuneration and social security | 45 | €5,753 | €6,350 | +€597 | +10.4% |
| Taxes | 450/3 | €5,753 | €6,350 | +€597 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,469 | €6,081 | -€388 | -6.0% |
| Other operating charges | 640/8 | €1,970 | €795 | -€1,175 | -59.6% |
| Gross operating margin | 9900 | €14,448 | €14,319 | -€129 | -0.9% |
| Operating profit (loss) | 9901 | €6,009 | €7,443 | +€1,434 | +23.9% |
| Financial income | 75/76B | €21 | €535 | +€514 | +2,448% |
| Recurring financial income | 75 | €21 | €535 | +€514 | +2,448% |
| Financial charges | 65/66B | €260 | €101 | -€159 | -61.2% |
| Recurring financial charges | 65 | €260 | €101 | -€159 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €5,770 | €7,877 | +€2,107 | +36.5% |
| Transfer from deferred taxes | 780 | €630 | €630 | = | 0.0% |
| Income taxes | 67/77 | €4,121 | €4,677 | +€556 | +13.5% |
| Profit (loss) for the period | 9904 | €2,279 | €3,830 | +€1,551 | +68.1% |
| Transfer from tax-exempt reserves | 789 | €1,470 | €1,470 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,749 | €5,300 | +€1,551 | +41.4% |
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 2 November 2026 via checked.be.