Ph.BEAUPREZ: what changed
Two fiscal 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.
Ph.BEAUPREZ
Largest movements
- Receivables within one year +€9,790
up €9,790 (+619.1%), from €1,581 to €11,371
- Deferred charges and accrued income +€3,689
up €3,689 (+436.3%), from €846 to €4,535
- Tangible fixed assets -€3,308
down €3,308 (-100.0%), from €3,308 to €0
- Cash +€1,730
up €1,730 (+52.0%), from €3,325 to €5,055
mainly Net result for the year (+€13,503) and Depreciation (+€3,308)
- Profit (loss) carried forward +€12,670
up €12,670 (+1691.6%), from €749 to €13,419
- Other debts -€2,272
down €2,272 (-73.2%), from €3,105 to €833
- Tax, wage and social debts +€1,138
up €1,138 (+45.5%), from €2,499 to €3,638
- Trade debts +€365
up €365 (+177.0%), from €206 to €571
- Gross operating margin +€13,403
up €13,403 (+139.1%), from €9,632 to €23,035
- Taxes +€3,144
up €3,144 (+130.0%), from €2,419 to €5,563
- Depreciation -€1,832
down €1,832 (-35.6%), from €5,140 to €3,308
- Financial income +€319
new in 2025: €319
- Other operating charges +€261
up €261 (+38.8%), from €672 to €933
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 | €9,059 | €20,961 | +€11,901 | +131.4% |
| Fixed assets | 21/28 | €3,308 | €0 | -€3,308 | -100.0% |
| Tangible fixed assets | 22/27 | €3,308 | €0 | -€3,308 | -100.0% |
| Furniture and vehicles | 24 | €3,308 | €0 | -€3,308 | -100.0% |
| Current assets | 29/58 | €5,752 | €20,961 | +€15,209 | +264.4% |
| Amounts receivable within one year | 40/41 | €1,581 | €11,371 | +€9,790 | +619.1% |
| Other amounts receivable | 41 | €1,581 | €11,371 | +€9,790 | +619.1% |
| Cash at bank and in hand | 54/58 | €3,325 | €5,055 | +€1,730 | +52.0% |
| Deferred charges and accrued income | 490/1 | €846 | €4,535 | +€3,689 | +436.3% |
| Total equity and liabilities | 10/49 | €9,059 | €20,961 | +€11,901 | +131.4% |
| Equity | 10/15 | €3,249 | €15,919 | +€12,670 | +390.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €749 | €13,419 | +€12,670 | +1691.6% |
| Amounts payable | 17/49 | €5,810 | €5,042 | -€769 | -13.2% |
| Amounts payable within one year | 42/48 | €5,810 | €5,042 | -€769 | -13.2% |
| Trade debts | 44 | €206 | €571 | +€365 | +177.0% |
| Suppliers | 440/4 | €206 | €571 | +€365 | +177.0% |
| Taxes, remuneration and social security | 45 | €2,499 | €3,638 | +€1,138 | +45.5% |
| Taxes | 450/3 | €2,499 | €3,638 | +€1,138 | +45.5% |
| Other amounts payable | 47/48 | €3,105 | €833 | -€2,272 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,140 | €3,308 | -€1,832 | -35.6% |
| Other operating charges | 640/8 | €672 | €933 | +€261 | +38.8% |
| Gross operating margin | 9900 | €9,632 | €23,035 | +€13,403 | +139.1% |
| Operating profit (loss) | 9901 | €3,821 | €18,795 | +€14,974 | +391.9% |
| Financial income | 75/76B | - | €319 | +€319 | |
| Recurring financial income | 75 | - | €319 | +€319 | |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €3,774 | €19,066 | +€15,292 | +405.2% |
| Income taxes | 67/77 | €2,419 | €5,563 | +€3,144 | +130.0% |
| Profit (loss) for the period | 9904 | €1,356 | €13,503 | +€12,148 | +896.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,356 | €13,503 | +€12,148 | +896.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.