BEACON INTERNATIONAL: 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.
BEACON INTERNATIONAL
Largest movements
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Cash +€41,383
up €41,383 (+158%), from €26,181 to €67,564
mainly Current investments (+€80,000) and Net result for the year (+€12,296)
- Receivables within one year -€6,225
down €6,225 (-14.5%), from €43,039 to €36,814
of which Trade receivables: -€6,841
- Other debts -€35,888
down €35,888 (-85.0%), from €42,199 to €6,311
- Tax, wage and social debts -€16,604
down €16,604 (-84.8%), from €19,589 to €2,985
of which Remuneration and social security: -€13,788
- Reserves +€12,296
up €12,296 (+18.4%), from €66,657 to €78,953
- Trade debts -€3,872
down €3,872 (-89.5%), from €4,328 to €456
- Accrued charges and deferred income -€2,550
down €2,550 (-100%), from €2,550 to €0
- Gross operating margin -€56,237
down €56,237 (-59.3%), from €94,858 to €38,621
- Staff costs -€32,877
down €32,877 (-62.9%), from €52,263 to €19,386
- Financial charges -€3,244
down €3,244 (-99.1%), from €3,274 to €30
- Taxes -€1,259
down €1,259 (-17.4%), from €7,248 to €5,989
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 | €197,323 | €150,705 | -€46,618 | -23.6% |
| Fixed assets | 21/28 | €47,751 | €46,327 | -€1,424 | -3.0% |
| Tangible fixed assets | 22/27 | €47,751 | €46,327 | -€1,424 | -3.0% |
| Land and buildings | 22 | €47,751 | €46,327 | -€1,424 | -3.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €149,573 | €104,378 | -€45,194 | -30.2% |
| Amounts receivable within one year | 40/41 | €43,039 | €36,814 | -€6,225 | -14.5% |
| Trade receivables | 40 | €39,170 | €32,329 | -€6,841 | -17.5% |
| Other amounts receivable | 41 | €3,869 | €4,486 | +€617 | +15.9% |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €26,181 | €67,564 | +€41,383 | +158% |
| Deferred charges and accrued income | 490/1 | €352 | €0 | -€352 | -100% |
| Total equity and liabilities | 10/49 | €197,323 | €150,705 | -€46,618 | -23.6% |
| Equity | 10/15 | €128,657 | €140,953 | +€12,296 | +9.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €66,657 | €78,953 | +€12,296 | +18.4% |
| Distributable reserves | 133 | €66,657 | €78,953 | +€12,296 | +18.4% |
| Amounts payable | 17/49 | €68,666 | €9,752 | -€58,914 | -85.8% |
| Amounts payable within one year | 42/48 | €66,116 | €9,752 | -€56,364 | -85.3% |
| Trade debts | 44 | €4,328 | €456 | -€3,872 | -89.5% |
| Suppliers | 440/4 | €4,328 | €456 | -€3,872 | -89.5% |
| Taxes, remuneration and social security | 45 | €19,589 | €2,985 | -€16,604 | -84.8% |
| Taxes | 450/3 | €5,801 | €2,985 | -€2,816 | -48.5% |
| Remuneration and social security | 454/9 | €13,788 | €0 | -€13,788 | -100% |
| Other amounts payable | 47/48 | €42,199 | €6,311 | -€35,888 | -85.0% |
| Accrued charges and deferred income | 492/3 | €2,550 | €0 | -€2,550 | -100% |
| Remuneration, social security and pensions | 62 | €52,263 | €19,386 | -€32,877 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,554 | €1,424 | -€130 | -8.4% |
| Other operating charges | 640/8 | €686 | €705 | +€19 | +2.8% |
| Gross operating margin | 9900 | €94,858 | €38,621 | -€56,237 | -59.3% |
| Operating profit (loss) | 9901 | €40,355 | €17,106 | -€23,249 | -57.6% |
| Financial income | 75/76B | €1,400 | €1,208 | -€192 | -13.7% |
| Recurring financial income | 75 | €1,400 | €1,208 | -€192 | -13.7% |
| Financial charges | 65/66B | €3,274 | €30 | -€3,244 | -99.1% |
| Recurring financial charges | 65 | €3,274 | €30 | -€3,244 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €38,482 | €18,285 | -€20,197 | -52.5% |
| Income taxes | 67/77 | €7,248 | €5,989 | -€1,259 | -17.4% |
| Profit (loss) for the period | 9904 | €31,234 | €12,296 | -€18,938 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,234 | €12,296 | -€18,938 | -60.6% |
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 30 October 2026 via checked.be.