Y. Beautrix: 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.
Y. Beautrix
Largest movements
- Cash +€106,444
up €106,444 (+848%), from €12,555 to €118,999
mainly Net result for the year (+€73,902) and Current investments (+€35,000)
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Tangible fixed assets +€20,979
up €20,979 (+2,920%), from €719 to €21,697
of which Plant, machinery and equipment: +€20,396
- Deferred charges and accrued income -€13,497
down €13,497 (-60.2%), from €22,430 to €8,933
- Reserves +€73,902
up €73,902 (+114%), from €64,751 to €138,653
- Tax, wage and social debts +€4,755
up €4,755 (+951%), from €500 to €5,255
- Gross operating margin +€10,249
up €10,249 (+11.2%), from €91,201 to €101,450
- Taxes +€1,896
up €1,896 (+10.6%), from €17,859 to €19,755
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 | €71,845 | €150,771 | +€78,926 | +110% |
| Fixed assets | 21/28 | €719 | €21,697 | +€20,979 | +2,920% |
| Tangible fixed assets | 22/27 | €719 | €21,697 | +€20,979 | +2,920% |
| Plant, machinery and equipment | 23 | €272 | €20,668 | +€20,396 | +7,506% |
| Furniture and vehicles | 24 | €447 | €1,030 | +€583 | +130% |
| Current assets | 29/58 | €71,127 | €129,073 | +€57,947 | +81.5% |
| Amounts receivable within one year | 40/41 | €1,141 | €1,141 | = | 0.0% |
| Other amounts receivable | 41 | €1,141 | €1,141 | = | 0.0% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €12,555 | €118,999 | +€106,444 | +848% |
| Deferred charges and accrued income | 490/1 | €22,430 | €8,933 | -€13,497 | -60.2% |
| Total equity and liabilities | 10/49 | €71,845 | €150,771 | +€78,926 | +110% |
| Equity | 10/15 | €67,751 | €141,653 | +€73,902 | +109% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,751 | €138,653 | +€73,902 | +114% |
| Distributable reserves | 133 | €64,751 | €138,653 | +€73,902 | +114% |
| Amounts payable | 17/49 | €4,094 | €9,118 | +€5,024 | +123% |
| Amounts payable within one year | 42/48 | €4,094 | €9,118 | +€5,024 | +123% |
| Trade debts | 44 | - | €512 | +€512 | |
| Suppliers | 440/4 | - | €512 | +€512 | |
| Taxes, remuneration and social security | 45 | €500 | €5,255 | +€4,755 | +951% |
| Taxes | 450/3 | €500 | €5,255 | +€4,755 | +951% |
| Other amounts payable | 47/48 | €3,594 | €3,350 | -€244 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,211 | €4,956 | +€745 | +17.7% |
| Other operating charges | 640/8 | €1,498 | €704 | -€794 | -53.0% |
| Gross operating margin | 9900 | €91,201 | €101,450 | +€10,249 | +11.2% |
| Operating profit (loss) | 9901 | €85,492 | €95,790 | +€10,298 | +12.0% |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €232 | +€232 | |
| Financial charges | 65/66B | €2,882 | €2,365 | -€517 | -17.9% |
| Recurring financial charges | 65 | €2,882 | €2,365 | -€517 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €82,610 | €93,657 | +€11,047 | +13.4% |
| Income taxes | 67/77 | €17,859 | €19,755 | +€1,896 | +10.6% |
| Profit (loss) for the period | 9904 | €64,751 | €73,902 | +€9,151 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,751 | €73,902 | +€9,151 | +14.1% |
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 1 November 2026 via checked.be.