BEACON FISC: what changed
BEACON FISC
Largest movements
- Receivables within one year +€13,348
up €13,348 (+16.5%), from €80,824 to €94,173
of which Other amounts receivable: +€17,666
- Cash +€8,285
up €8,285 (+85.6%), from €9,676 to €17,961
mainly Net result for the year (+€11,521) and Debts after one year (+€7,013)
- Tangible fixed assets -€1,706
down €1,706 (-91.7%), from €1,860 to €154
- Reserves +€11,521
up €11,521 (+19.9%), from €57,972 to €69,493
of which Distributable reserves: +€11,521
- Debts after one year +€7,013
up €7,013 (+2,248%), from €312 to €7,325
of which Other amounts payable: +€7,266
- Tax, wage and social debts +€3,179
up €3,179 (+18.0%), from €17,647 to €20,827
of which Taxes: +€2,757
- Accrued charges and deferred income -€1,297
no longer reported in 2025 (was €1,297)
- Current portion of long-term debt -€1,266
down €1,266 (-83.3%), from €1,519 to €253
- Gross operating margin +€17,233
up €17,233 (+306%), from €5,628 to €22,860
- Taxes +€5,945
up €5,945 (+423%), from €1,406 to €7,352
- Other operating charges +€1,152
new in 2025: €1,152
- Financial charges +€737
up €737 (+155%), from €475 to €1,212
- Depreciation -€403
down €403 (-19.1%), from €2,109 to €1,706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,547 | €124,835 | +€20,289 | +19.4% |
| Fixed assets | 21/28 | €2,805 | €1,302 | -€1,503 | -53.6% |
| Tangible fixed assets | 22/27 | €1,860 | €154 | -€1,706 | -91.7% |
| Furniture and vehicles | 24 | €1,860 | €154 | -€1,706 | -91.7% |
| Financial fixed assets | 28 | €945 | €1,148 | +€203 | +21.5% |
| Current assets | 29/58 | €101,741 | €123,533 | +€21,791 | +21.4% |
| Amounts receivable within one year | 40/41 | €80,824 | €94,173 | +€13,348 | +16.5% |
| Trade receivables | 40 | €67,056 | €62,738 | -€4,318 | -6.4% |
| Other amounts receivable | 41 | €13,769 | €31,435 | +€17,666 | +128% |
| Cash at bank and in hand | 54/58 | €9,676 | €17,961 | +€8,285 | +85.6% |
| Deferred charges and accrued income | 490/1 | €11,241 | €11,399 | +€158 | +1.4% |
| Total equity and liabilities | 10/49 | €104,547 | €124,835 | +€20,289 | +19.4% |
| Equity | 10/15 | €76,572 | €88,093 | +€11,521 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,972 | €69,493 | +€11,521 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,112 | €67,633 | +€11,521 | +20.5% |
| Amounts payable | 17/49 | €27,974 | €36,742 | +€8,768 | +31.3% |
| Amounts payable after more than one year | 17 | €312 | €7,325 | +€7,013 | +2,248% |
| Financial debts | 170/4 | €253 | - | -€253 | |
| Other amounts payable | 178/9 | €59 | €7,325 | +€7,266 | +12,342% |
| Amounts payable within one year | 42/48 | €26,365 | €29,418 | +€3,053 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €1,519 | €253 | -€1,266 | -83.3% |
| Trade debts | 44 | €7,198 | €8,338 | +€1,140 | +15.8% |
| Suppliers | 440/4 | €7,198 | €8,338 | +€1,140 | +15.8% |
| Taxes, remuneration and social security | 45 | €17,647 | €20,827 | +€3,179 | +18.0% |
| Taxes | 450/3 | €17,647 | €20,405 | +€2,757 | +15.6% |
| Remuneration and social security | 454/9 | - | €422 | +€422 | |
| Accrued charges and deferred income | 492/3 | €1,297 | - | -€1,297 | |
| Non-recurring operating income | 76A | €27,424 | - | -€27,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €1,706 | -€403 | -19.1% |
| Other operating charges | 640/8 | - | €1,152 | +€1,152 | |
| Gross operating margin | 9900 | €5,628 | €22,860 | +€17,233 | +306% |
| Operating profit (loss) | 9901 | €3,519 | €20,003 | +€16,484 | +468% |
| Financial income | 75/76B | €128 | €81 | -€47 | -36.7% |
| Recurring financial income | 75 | €128 | €81 | -€47 | -36.7% |
| Financial charges | 65/66B | €475 | €1,212 | +€737 | +155% |
| Recurring financial charges | 65 | €475 | €1,212 | +€737 | +155% |
| Profit (loss) for the period before taxes | 9903 | €3,173 | €18,872 | +€15,700 | +495% |
| Income taxes | 67/77 | €1,406 | €7,352 | +€5,945 | +423% |
| Profit (loss) for the period | 9904 | €1,766 | €11,521 | +€9,755 | +552% |
| Profit (loss) for the period to be appropriated | 9905 | €1,766 | €11,521 | +€9,755 | +552% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.