PARQUET BEAUDRY: 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.
PARQUET BEAUDRY
Largest movements
- Tangible fixed assets -€61,163
down €61,163 (-6.4%), from €960,529 to €899,365
of which Land and buildings: -€43,731
- Cash -€47,560
down €47,560 (-96.6%), from €49,257 to €1,697
mainly Debts after one year (-€150,077) and Investment in fixed assets (net) (-€7,507)
- Debts after one year -€150,077
down €150,077 (-26.1%), from €575,749 to €425,671
of which Other amounts payable: -€90,000
- Profit (loss) carried forward +€33,406
up €33,406 (+11.5%), from €289,473 to €322,879
- Financial income -€47,372
down €47,372 (-98.5%), from €48,077 to €704
- Staff costs -€42,545
down €42,545 (-34.6%), from €123,140 to €80,595
- Gross operating margin +€35,417
up €35,417 (+22.1%), from €160,408 to €195,825
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 | €1,159,290 | €1,041,977 | -€117,314 | -10.1% |
| Fixed assets | 21/28 | €961,029 | €899,865 | -€61,163 | -6.4% |
| Tangible fixed assets | 22/27 | €960,529 | €899,365 | -€61,163 | -6.4% |
| Land and buildings | 22 | €913,644 | €869,913 | -€43,731 | -4.8% |
| Plant, machinery and equipment | 23 | €22,716 | €13,014 | -€9,702 | -42.7% |
| Furniture and vehicles | 24 | €24,168 | €16,438 | -€7,730 | -32.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €198,262 | €142,111 | -€56,150 | -28.3% |
| Stocks and contracts in progress | 3 | €105,529 | €102,347 | -€3,182 | -3.0% |
| Stocks | 30/36 | €105,529 | €102,347 | -€3,182 | -3.0% |
| Amounts receivable within one year | 40/41 | €26,278 | €25,081 | -€1,197 | -4.6% |
| Trade receivables | 40 | €17,818 | €17,545 | -€273 | -1.5% |
| Other amounts receivable | 41 | €8,460 | €7,536 | -€924 | -10.9% |
| Cash at bank and in hand | 54/58 | €49,257 | €1,697 | -€47,560 | -96.6% |
| Deferred charges and accrued income | 490/1 | €17,198 | €12,987 | -€4,211 | -24.5% |
| Total equity and liabilities | 10/49 | €1,159,290 | €1,041,977 | -€117,314 | -10.1% |
| Equity | 10/15 | €431,120 | €464,525 | +€33,406 | +7.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €121,195 | €121,195 | = | 0.0% |
| Distributable reserves | 133 | €121,195 | €121,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,473 | €322,879 | +€33,406 | +11.5% |
| Amounts payable | 17/49 | €728,171 | €577,451 | -€150,719 | -20.7% |
| Amounts payable after more than one year | 17 | €575,749 | €425,671 | -€150,077 | -26.1% |
| Financial debts | 170/4 | €475,749 | €415,671 | -€60,077 | -12.6% |
| Other amounts payable | 178/9 | €100,000 | €10,000 | -€90,000 | -90.0% |
| Amounts payable within one year | 42/48 | €148,999 | €143,977 | -€5,023 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €58,922 | €60,077 | +€1,156 | +2.0% |
| Trade debts | 44 | €14,369 | €10,985 | -€3,384 | -23.6% |
| Suppliers | 440/4 | €14,369 | €10,985 | -€3,384 | -23.6% |
| Taxes, remuneration and social security | 45 | €2,384 | - | -€2,384 | |
| Taxes | 450/3 | €2,250 | - | -€2,250 | |
| Remuneration and social security | 454/9 | €134 | - | -€134 | |
| Other amounts payable | 47/48 | €73,325 | €72,915 | -€410 | -0.6% |
| Accrued charges and deferred income | 492/3 | €3,423 | €7,803 | +€4,380 | +128% |
| Remuneration, social security and pensions | 62 | €123,140 | €80,595 | -€42,545 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,905 | €68,670 | -€235 | -0.3% |
| Other operating charges | 640/8 | €3,082 | €3,483 | +€401 | +13.0% |
| Gross operating margin | 9900 | €160,408 | €195,825 | +€35,417 | +22.1% |
| Operating profit (loss) | 9901 | -€34,719 | €43,077 | +€77,796 | |
| Financial income | 75/76B | €48,077 | €704 | -€47,372 | -98.5% |
| Recurring financial income | 75 | €48,077 | €704 | -€47,372 | -98.5% |
| Financial charges | 65/66B | €12,056 | €10,376 | -€1,680 | -13.9% |
| Recurring financial charges | 65 | €12,056 | €10,376 | -€1,680 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €1,302 | €33,406 | +€32,104 | +2,466% |
| Income taxes | 67/77 | €620 | - | -€620 | |
| Profit (loss) for the period | 9904 | €682 | €33,406 | +€32,724 | +4,800% |
| Profit (loss) for the period to be appropriated | 9905 | €682 | €33,406 | +€32,724 | +4,800% |
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 30 October 2026 via checked.be.