NEW BEAUFORT: 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.
NEW BEAUFORT
Largest movements
- Tangible fixed assets -€6,612
down €6,612 (-31.6%), from €20,901 to €14,289
of which Furniture and vehicles: -€4,223
- Receivables within one year +€3,248
up €3,248 (+1,479%), from €220 to €3,468
of which Other amounts receivable: +€2,906
- Cash +€2,372
up €2,372 (+196%), from €1,212 to €3,584
mainly Depreciation (+€6,612) and Tax, wage and social debts (+€520)
- Debts after one year -€2,116
down €2,116 (-34.9%), from €6,063 to €3,947
- Trade debts -€567
down €567 (-100%), from €567 to €0
- Tax, wage and social debts +€520
up €520 (+89.0%), from €584 to €1,103
- Other debts +€432
up €432 (+0.4%), from €105,820 to €106,252
- Profit (loss) carried forward +€341
up €341 (+0.4%), from -€93,691 to -€93,351
- Gross operating margin +€11,031
up €11,031, from -€1,289 to €9,742
- Depreciation -€9,758
down €9,758 (-59.6%), from €16,370 to €6,612
- Other operating charges +€426
up €426 (+25.5%), from €1,668 to €2,094
- Financial charges -€252
down €252 (-32.6%), from €772 to €520
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 | €26,362 | €25,068 | -€1,293 | -4.9% |
| Fixed assets | 21/28 | €22,648 | €16,036 | -€6,612 | -29.2% |
| Tangible fixed assets | 22/27 | €20,901 | €14,289 | -€6,612 | -31.6% |
| Plant, machinery and equipment | 23 | €5,444 | €3,055 | -€2,389 | -43.9% |
| Furniture and vehicles | 24 | €15,456 | €11,234 | -€4,223 | -27.3% |
| Financial fixed assets | 28 | €1,748 | €1,748 | = | 0.0% |
| Current assets | 29/58 | €3,713 | €9,032 | +€5,318 | +143% |
| Stocks and contracts in progress | 3 | €1,810 | €1,585 | -€225 | -12.4% |
| Stocks | 30/36 | €1,810 | €1,585 | -€225 | -12.4% |
| Amounts receivable within one year | 40/41 | €220 | €3,468 | +€3,248 | +1,479% |
| Trade receivables | 40 | €0 | €342 | +€342 | |
| Other amounts receivable | 41 | €220 | €3,126 | +€2,906 | +1,323% |
| Cash at bank and in hand | 54/58 | €1,212 | €3,584 | +€2,372 | +196% |
| Deferred charges and accrued income | 490/1 | €472 | €394 | -€77 | -16.4% |
| Total equity and liabilities | 10/49 | €26,362 | €25,068 | -€1,293 | -4.9% |
| Equity | 10/15 | -€88,691 | -€88,351 | +€341 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,691 | -€93,351 | +€341 | +0.4% |
| Amounts payable | 17/49 | €115,053 | €113,419 | -€1,634 | -1.4% |
| Amounts payable after more than one year | 17 | €6,063 | €3,947 | -€2,116 | -34.9% |
| Financial debts | 170/4 | €6,063 | €3,947 | -€2,116 | -34.9% |
| Amounts payable within one year | 42/48 | €108,990 | €109,471 | +€482 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €2,020 | €2,116 | +€96 | +4.8% |
| Trade debts | 44 | €567 | €0 | -€567 | -100% |
| Suppliers | 440/4 | €567 | €0 | -€567 | -100% |
| Taxes, remuneration and social security | 45 | €584 | €1,103 | +€520 | +89.0% |
| Taxes | 450/3 | €584 | €1,103 | +€520 | +89.0% |
| Other amounts payable | 47/48 | €105,820 | €106,252 | +€432 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,370 | €6,612 | -€9,758 | -59.6% |
| Other operating charges | 640/8 | €1,668 | €2,094 | +€426 | +25.5% |
| Gross operating margin | 9900 | -€1,289 | €9,742 | +€11,031 | |
| Operating profit (loss) | 9901 | -€19,327 | €1,037 | +€20,363 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €772 | €520 | -€252 | -32.6% |
| Recurring financial charges | 65 | €772 | €520 | -€252 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,098 | €517 | +€20,615 | |
| Income taxes | 67/77 | €175 | €176 | +€1 | +0.6% |
| Profit (loss) for the period | 9904 | -€20,274 | €341 | +€20,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,274 | €341 | +€20,614 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.