BEAUCERON: 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.
BEAUCERON
Largest movements
- Cash +€9,186
up €9,186 (+81.5%), from €11,276 to €20,462
mainly Other debts (+€8,139) and Depreciation (+€2,710)
- Tangible fixed assets -€2,710
down €2,710 (-20.5%), from €13,253 to €10,543
of which Land and buildings: -€1,712
- Stocks and contracts +€2,443
up €2,443 (+3.2%), from €77,093 to €79,536
- Deferred charges and accrued income -€1,296
down €1,296 (-45.6%), from €2,843 to €1,548
- Other debts +€8,139
up €8,139 (+11.8%), from €68,960 to €77,099
- Gross operating margin -€4,424
down €4,424 (-45.1%), from €9,819 to €5,395
- Depreciation -€427
down €427 (-13.6%), from €3,137 to €2,710
- Financial charges -€144
down €144 (-11.4%), from €1,264 to €1,121
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,800 | €112,423 | +€7,623 | +7.3% |
| Fixed assets | 21/28 | €13,588 | €10,878 | -€2,710 | -19.9% |
| Tangible fixed assets | 22/27 | €13,253 | €10,543 | -€2,710 | -20.5% |
| Land and buildings | 22 | €11,257 | €9,545 | -€1,712 | -15.2% |
| Plant, machinery and equipment | 23 | €1,996 | €998 | -€998 | -50.0% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €91,212 | €101,545 | +€10,333 | +11.3% |
| Stocks and contracts in progress | 3 | €77,093 | €79,536 | +€2,443 | +3.2% |
| Stocks | 30/36 | €77,093 | €79,536 | +€2,443 | +3.2% |
| Cash at bank and in hand | 54/58 | €11,276 | €20,462 | +€9,186 | +81.5% |
| Deferred charges and accrued income | 490/1 | €2,843 | €1,548 | -€1,296 | -45.6% |
| Total equity and liabilities | 10/49 | €104,800 | €112,423 | +€7,623 | +7.3% |
| Equity | 10/15 | €29,093 | €29,342 | +€249 | +0.9% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Contributions outside capital | 11 | €19,831 | - | -€19,831 | |
| Other | 1109/19 | €19,831 | - | -€19,831 | |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Legal reserve | 130 | €1,983 | - | -€1,983 | |
| Reserves not available under the articles | 1311 | - | €1,983 | +€1,983 | |
| Profit (loss) carried forward | 14 | €7,279 | €7,527 | +€249 | +3.4% |
| Amounts payable | 17/49 | €75,706 | €83,081 | +€7,374 | +9.7% |
| Amounts payable within one year | 42/48 | €75,706 | €83,081 | +€7,374 | +9.7% |
| Trade debts | 44 | €3,979 | €3,080 | -€899 | -22.6% |
| Suppliers | 440/4 | €3,979 | €3,080 | -€899 | -22.6% |
| Taxes, remuneration and social security | 45 | €2,767 | €2,902 | +€134 | +4.9% |
| Taxes | 450/3 | €2,767 | €2,902 | +€134 | +4.9% |
| Other amounts payable | 47/48 | €68,960 | €77,099 | +€8,139 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,137 | €2,710 | -€427 | -13.6% |
| Other operating charges | 640/8 | €1,433 | €1,465 | +€31 | +2.2% |
| Gross operating margin | 9900 | €9,819 | €5,395 | -€4,424 | -45.1% |
| Operating profit (loss) | 9901 | €5,248 | €1,220 | -€4,028 | -76.8% |
| Financial income | 75/76B | €195 | €149 | -€45 | -23.3% |
| Recurring financial income | 75 | €195 | €149 | -€45 | -23.3% |
| Financial charges | 65/66B | €1,264 | €1,121 | -€144 | -11.4% |
| Recurring financial charges | 65 | €1,264 | €1,121 | -€144 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €4,178 | €249 | -€3,930 | -94.1% |
| Profit (loss) for the period | 9904 | €4,178 | €249 | -€3,930 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,178 | €249 | -€3,930 | -94.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.