LES BEAUX ARC: 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.
LES BEAUX ARC
Largest movements
- Cash +€16,700
up €16,700 (+52.6%), from €31,752 to €48,452
mainly Net result for the year (+€63,426) and Other debts (+€4,717)
- Profit (loss) carried forward +€63,426
up €63,426 (+48.8%), from €129,851 to €193,276
- Debts after one year -€46,548
down €46,548 (-14.3%), from €326,386 to €279,839
- Current portion of long-term debt -€13,413
down €13,413 (-18.9%), from €71,121 to €57,708
- Gross operating margin -€17,895
down €17,895 (-11.0%), from €162,898 to €145,003
- Financial charges -€5,506
down €5,506 (-38.5%), from €14,293 to €8,787
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 | €982,723 | €994,842 | +€12,119 | +1.2% |
| Fixed assets | 21/28 | €927,411 | €927,411 | = | 0.0% |
| Financial fixed assets | 28 | €927,411 | €927,411 | = | 0.0% |
| Current assets | 29/58 | €55,311 | €67,431 | +€12,119 | +21.9% |
| Amounts receivable within one year | 40/41 | €23,419 | €18,740 | -€4,680 | -20.0% |
| Trade receivables | 40 | €23,172 | €18,740 | -€4,432 | -19.1% |
| Other amounts receivable | 41 | €248 | - | -€248 | |
| Cash at bank and in hand | 54/58 | €31,752 | €48,452 | +€16,700 | +52.6% |
| Deferred charges and accrued income | 490/1 | €140 | €239 | +€99 | +70.7% |
| Total equity and liabilities | 10/49 | €982,723 | €994,842 | +€12,119 | +1.2% |
| Equity | 10/15 | €329,851 | €393,276 | +€63,426 | +19.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €160,000 | €160,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €156,000 | €156,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,851 | €193,276 | +€63,426 | +48.8% |
| Amounts payable | 17/49 | €652,872 | €601,566 | -€51,306 | -7.9% |
| Amounts payable after more than one year | 17 | €326,386 | €279,839 | -€46,548 | -14.3% |
| Financial debts | 170/4 | €326,386 | €279,839 | -€46,548 | -14.3% |
| Amounts payable within one year | 42/48 | €313,687 | €306,207 | -€7,480 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €71,121 | €57,708 | -€13,413 | -18.9% |
| Trade debts | 44 | €7,407 | €8,236 | +€829 | +11.2% |
| Suppliers | 440/4 | €7,407 | €8,236 | +€829 | +11.2% |
| Taxes, remuneration and social security | 45 | €22,296 | €22,683 | +€386 | +1.7% |
| Taxes | 450/3 | €12,812 | €11,850 | -€962 | -7.5% |
| Remuneration and social security | 454/9 | €9,484 | €10,833 | +€1,349 | +14.2% |
| Other amounts payable | 47/48 | €212,863 | €217,580 | +€4,717 | +2.2% |
| Accrued charges and deferred income | 492/3 | €12,798 | €15,520 | +€2,722 | +21.3% |
| Remuneration, social security and pensions | 62 | €49,077 | €50,495 | +€1,418 | +2.9% |
| Other operating charges | 640/8 | €966 | €991 | +€25 | +2.6% |
| Gross operating margin | 9900 | €162,898 | €145,003 | -€17,895 | -11.0% |
| Operating profit (loss) | 9901 | €112,855 | €93,517 | -€19,339 | -17.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €14,293 | €8,787 | -€5,506 | -38.5% |
| Recurring financial charges | 65 | €14,293 | €8,787 | -€5,506 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €98,568 | €84,729 | -€13,838 | -14.0% |
| Income taxes | 67/77 | €19,752 | €21,304 | +€1,551 | +7.9% |
| Profit (loss) for the period | 9904 | €78,815 | €63,426 | -€15,390 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,815 | €63,426 | -€15,390 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.