Be-Con Consultancy & Engineering: 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.
Be-Con Consultancy & Engineering
Largest movements
- Tangible fixed assets -€95,219
down €95,219 (-10.8%), from €880,055 to €784,836
- Cash +€90,877
up €90,877 (+1617.5%), from €5,618 to €96,495
mainly Trade debts (+€129,800) and Depreciation (+€76,779)
- Receivables within one year +€25,187
up €25,187 (+233.4%), from €10,792 to €35,979
of which Other amounts receivable: +€15,863
- Trade debts +€129,800
up €129,800 (+1138.0%), from €11,406 to €141,206
- Reserves -€44,480
down €44,480 (-15.6%), from €284,579 to €240,099
- Debts after one year -€38,306
down €38,306 (-17.5%), from €219,355 to €181,049
- Other debts -€31,391
down €31,391 (-23.0%), from €136,358 to €104,967
- Tax, wage and social debts +€9,510
up €9,510 (+138.8%), from €6,852 to €16,363
- Gross operating margin +€39,565
up €39,565 (+35.8%), from €110,412 to €149,977
- Taxes +€8,698
up €8,698 (+126.9%), from €6,852 to €15,550
- Depreciation +€8,056
up €8,056 (+11.7%), from €68,723 to €76,779
- Financial charges +€4,085
up €4,085 (+78.1%), from €5,234 to €9,320
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €899,015 | €924,731 | +€25,715 | +2.9% |
| Fixed assets | 21/28 | €880,055 | €784,836 | -€95,219 | -10.8% |
| Tangible fixed assets | 22/27 | €880,055 | €784,836 | -€95,219 | -10.8% |
| Land and buildings | 22 | €696,579 | €659,300 | -€37,279 | -5.4% |
| Plant, machinery and equipment | 23 | €107,222 | €73,054 | -€34,167 | -31.9% |
| Furniture and vehicles | 24 | €76,254 | €52,482 | -€23,772 | -31.2% |
| Current assets | 29/58 | €18,961 | €139,895 | +€120,934 | +637.8% |
| Amounts receivable within one year | 40/41 | €10,792 | €35,979 | +€25,187 | +233.4% |
| Trade receivables | 40 | €6,592 | €15,916 | +€9,324 | +141.4% |
| Other amounts receivable | 41 | €4,200 | €20,063 | +€15,863 | +377.7% |
| Cash at bank and in hand | 54/58 | €5,618 | €96,495 | +€90,877 | +1617.5% |
| Deferred charges and accrued income | 490/1 | €2,551 | €7,421 | +€4,870 | +190.9% |
| Total equity and liabilities | 10/49 | €899,015 | €924,731 | +€25,715 | +2.9% |
| Equity | 10/15 | €462,359 | €417,879 | -€44,480 | -9.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €284,579 | €240,099 | -€44,480 | -15.6% |
| Distributable reserves | 133 | €284,579 | €240,099 | -€44,480 | -15.6% |
| Profit (loss) carried forward | 14 | €97,780 | €97,780 | = | 0.0% |
| Amounts payable | 17/49 | €436,656 | €506,852 | +€70,196 | +16.1% |
| Amounts payable after more than one year | 17 | €219,355 | €181,049 | -€38,306 | -17.5% |
| Financial debts | 170/4 | €219,355 | €181,049 | -€38,306 | -17.5% |
| Amounts payable within one year | 42/48 | €217,190 | €325,697 | +€108,507 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €62,573 | €63,161 | +€588 | +0.9% |
| Trade debts | 44 | €11,406 | €141,206 | +€129,800 | +1138.0% |
| Suppliers | 440/4 | €11,406 | €141,206 | +€129,800 | +1138.0% |
| Taxes, remuneration and social security | 45 | €6,852 | €16,363 | +€9,510 | +138.8% |
| Taxes | 450/3 | €6,852 | €16,363 | +€9,510 | +138.8% |
| Other amounts payable | 47/48 | €136,358 | €104,967 | -€31,391 | -23.0% |
| Accrued charges and deferred income | 492/3 | €111 | €106 | -€5 | -4.5% |
| Non-recurring operating income | 76A | - | €154,502 | +€154,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,723 | €76,779 | +€8,056 | +11.7% |
| Other operating charges | 640/8 | €11,692 | €11,917 | +€225 | +1.9% |
| Gross operating margin | 9900 | €110,412 | €149,977 | +€39,565 | +35.8% |
| Operating profit (loss) | 9901 | €29,997 | €61,281 | +€31,283 | +104.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €5,234 | €9,320 | +€4,085 | +78.1% |
| Recurring financial charges | 65 | €5,234 | €9,320 | +€4,085 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €24,763 | €51,965 | +€27,201 | +109.8% |
| Income taxes | 67/77 | €6,852 | €15,550 | +€8,698 | +126.9% |
| Profit (loss) for the period | 9904 | €17,911 | €36,414 | +€18,504 | +103.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,911 | €36,414 | +€18,504 | +103.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.