BEACON: 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.
BEACON
Largest movements
- Cash +€137,715
new in 2025: €137,715
mainly Stocks and contracts (+€63,998) and Net result for the year (+€54,392)
- Stocks and contracts -€63,998
no longer reported in 2025 (was €63,998)
- Tangible fixed assets -€46,368
no longer reported in 2025 (was €46,368)
of which Leasing and similar rights: -€45,574
- Receivables within one year -€30,669
down €30,669 (-49.6%), from €61,835 to €31,167
of which Trade receivables: -€30,501
- Financial fixed assets -€2,573
no longer reported in 2025 (was €2,573)
- Reserves +€54,392
up €54,392 (+138.6%), from €39,245 to €93,637
of which Distributable reserves: +€54,392
- Debts after one year -€27,872
no longer reported in 2025 (was €27,872)
- Short-term financial debts -€25,177
no longer reported in 2025 (was €25,177)
- Current portion of long-term debt -€19,998
no longer reported in 2025 (was €19,998)
- Tax, wage and social debts +€14,606
up €14,606 (+4642.9%), from €315 to €14,921
- Gross operating margin +€56,951
up €56,951 (+202.3%), from €28,150 to €85,101
- Depreciation -€20,616
no longer reported in 2025 (was €20,616)
- Taxes +€20,460
up €20,460 (+6503.7%), from €315 to €20,774
- Other operating charges +€3,931
up €3,931 (+1149.0%), from €342 to €4,273
- Financial charges -€2,813
down €2,813 (-27.4%), from €10,257 to €7,444
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 | €174,774 | €168,881 | -€5,893 | -3.4% |
| Fixed assets | 21/28 | €48,941 | - | -€48,941 | |
| Tangible fixed assets | 22/27 | €46,368 | - | -€46,368 | |
| Land and buildings | 22 | €596 | - | -€596 | |
| Furniture and vehicles | 24 | €198 | - | -€198 | |
| Leasing and similar rights | 25 | €45,574 | - | -€45,574 | |
| Financial fixed assets | 28 | €2,573 | - | -€2,573 | |
| Current assets | 29/58 | €125,833 | €168,881 | +€43,048 | +34.2% |
| Stocks and contracts in progress | 3 | €63,998 | - | -€63,998 | |
| Stocks | 30/36 | €63,998 | - | -€63,998 | |
| Amounts receivable within one year | 40/41 | €61,835 | €31,167 | -€30,669 | -49.6% |
| Trade receivables | 40 | €40,473 | €9,972 | -€30,501 | -75.4% |
| Other amounts receivable | 41 | €21,363 | €21,195 | -€167 | -0.8% |
| Cash at bank and in hand | 54/58 | - | €137,715 | +€137,715 | |
| Total equity and liabilities | 10/49 | €174,774 | €168,881 | -€5,893 | -3.4% |
| Equity | 10/15 | €76,445 | €130,837 | +€54,392 | +71.2% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €39,245 | €93,637 | +€54,392 | +138.6% |
| Non-distributable reserves | 130/1 | €618 | €618 | = | 0.0% |
| Reserves not available under the articles | 1311 | €618 | €618 | = | 0.0% |
| Distributable reserves | 133 | €38,627 | €93,019 | +€54,392 | +140.8% |
| Amounts payable | 17/49 | €98,329 | €38,044 | -€60,284 | -61.3% |
| Amounts payable after more than one year | 17 | €27,872 | - | -€27,872 | |
| Financial debts | 170/4 | €27,872 | - | -€27,872 | |
| Amounts payable within one year | 42/48 | €70,457 | €38,044 | -€32,412 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €19,998 | - | -€19,998 | |
| Financial debts | 43 | €25,177 | - | -€25,177 | |
| Credit institutions | 430/8 | €25,177 | - | -€25,177 | |
| Trade debts | 44 | €4,967 | €3,124 | -€1,844 | -37.1% |
| Suppliers | 440/4 | €4,967 | €3,124 | -€1,844 | -37.1% |
| Taxes, remuneration and social security | 45 | €315 | €14,921 | +€14,606 | +4642.9% |
| Taxes | 450/3 | €315 | €14,921 | +€14,606 | +4642.9% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,616 | - | -€20,616 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€489 | -€489 | |
| Other operating charges | 640/8 | €342 | €4,273 | +€3,931 | +1149.0% |
| Gross operating margin | 9900 | €28,150 | €85,101 | +€56,951 | +202.3% |
| Operating profit (loss) | 9901 | €7,192 | €81,317 | +€74,126 | +1030.7% |
| Financial income | 75/76B | €242 | €1,293 | +€1,051 | +435.0% |
| Recurring financial income | 75 | €242 | €1,293 | +€1,051 | +435.0% |
| Financial charges | 65/66B | €10,257 | €7,444 | -€2,813 | -27.4% |
| Recurring financial charges | 65 | €10,257 | €7,444 | -€2,813 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,823 | €75,166 | +€77,989 | |
| Income taxes | 67/77 | €315 | €20,774 | +€20,460 | +6503.7% |
| Profit (loss) for the period | 9904 | -€3,138 | €54,392 | +€57,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,138 | €54,392 | +€57,529 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.