Beacon Surveys: 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 Surveys
Largest movements
- Cash +€72,394
up €72,394 (+56.6%), from €127,959 to €200,353
mainly Net result for the year (+€37,618) and Receivables within one year (+€25,948)
- Tangible fixed assets +€28,497
up €28,497 (+57.9%), from €49,195 to €77,691
of which Furniture and vehicles: +€31,754
- Receivables within one year -€25,948
down €25,948 (-16.2%), from €160,229 to €134,281
of which Trade receivables: -€18,595
- Reserves +€85,000
up €85,000 (+37.8%), from €225,000 to €310,000
- Profit (loss) carried forward -€47,382
down €47,382 (-85.8%), from €55,208 to €7,826
- Debts after one year +€22,281
up €22,281 (+213%), from €10,455 to €32,737
- Current portion of long-term debt +€13,207
up €13,207 (+149%), from €8,846 to €22,053
- Purchases and services +€51,464
up €51,464 (+20.9%), from €245,829 to €297,293
- Turnover +€28,062
up €28,062 (+7.4%), from €379,173 to €407,235
- Depreciation +€7,708
up €7,708 (+58.3%), from €13,215 to €20,923
- Financial income -€7,636
down €7,636 (-88.5%), from €8,632 to €996
of which Non-recurring financial income: -€5,789
- Gross operating margin -€7,486
down €7,486 (-5.6%), from €133,344 to €125,858
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 | €337,423 | €412,365 | +€74,942 | +22.2% |
| Fixed assets | 21/28 | €49,235 | €77,731 | +€28,497 | +57.9% |
| Tangible fixed assets | 22/27 | €49,195 | €77,691 | +€28,497 | +57.9% |
| Land and buildings | 22 | €23,399 | €21,775 | -€1,624 | -6.9% |
| Plant, machinery and equipment | 23 | €3,994 | €2,360 | -€1,634 | -40.9% |
| Furniture and vehicles | 24 | €21,802 | €53,556 | +€31,754 | +146% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €288,188 | €334,633 | +€46,446 | +16.1% |
| Amounts receivable within one year | 40/41 | €160,229 | €134,281 | -€25,948 | -16.2% |
| Trade receivables | 40 | €136,297 | €117,701 | -€18,595 | -13.6% |
| Other amounts receivable | 41 | €23,932 | €16,580 | -€7,353 | -30.7% |
| Cash at bank and in hand | 54/58 | €127,959 | €200,353 | +€72,394 | +56.6% |
| Total equity and liabilities | 10/49 | €337,423 | €412,365 | +€74,942 | +22.2% |
| Equity | 10/15 | €300,208 | €337,826 | +€37,618 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €225,000 | €310,000 | +€85,000 | +37.8% |
| Distributable reserves | 133 | €225,000 | €310,000 | +€85,000 | +37.8% |
| Profit (loss) carried forward | 14 | €55,208 | €7,826 | -€47,382 | -85.8% |
| Amounts payable | 17/49 | €37,215 | €74,539 | +€37,324 | +100% |
| Amounts payable after more than one year | 17 | €10,455 | €32,737 | +€22,281 | +213% |
| Financial debts | 170/4 | €10,455 | €32,737 | +€22,281 | +213% |
| Amounts payable within one year | 42/48 | €26,651 | €41,781 | +€15,130 | +56.8% |
| Current portion of amounts payable after more than one year | 42 | €8,846 | €22,053 | +€13,207 | +149% |
| Trade debts | 44 | €14,672 | €17,140 | +€2,468 | +16.8% |
| Suppliers | 440/4 | €14,672 | €17,140 | +€2,468 | +16.8% |
| Other amounts payable | 47/48 | €3,132 | €2,588 | -€544 | -17.4% |
| Accrued charges and deferred income | 492/3 | €108 | €21 | -€88 | -80.8% |
| Turnover | 70 | €379,173 | €407,235 | +€28,062 | +7.4% |
| Non-recurring operating income | 76A | - | €15,917 | +€15,917 | |
| Goods, raw materials, services and sundry goods | 60/61 | €245,829 | €297,293 | +€51,464 | +20.9% |
| Remuneration, social security and pensions | 62 | - | €1,658 | +€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,215 | €20,923 | +€7,708 | +58.3% |
| Other operating charges | 640/8 | €689 | €929 | +€240 | +34.9% |
| Gross operating margin | 9900 | €133,344 | €125,858 | -€7,486 | -5.6% |
| Operating profit (loss) | 9901 | €119,440 | €102,348 | -€17,092 | -14.3% |
| Financial income | 75/76B | €8,632 | €996 | -€7,636 | -88.5% |
| Recurring financial income | 75 | €2,843 | €996 | -€1,847 | -65.0% |
| Non-recurring financial income | 76B | €5,789 | - | -€5,789 | |
| Financial charges | 65/66B | €1,479 | €3,176 | +€1,697 | +115% |
| Recurring financial charges | 65 | €1,479 | €3,176 | +€1,697 | +115% |
| Profit (loss) for the period before taxes | 9903 | €126,593 | €100,167 | -€26,425 | -20.9% |
| Income taxes | 67/77 | €60,910 | €62,549 | +€1,639 | +2.7% |
| Profit (loss) for the period | 9904 | €65,683 | €37,618 | -€28,064 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,683 | €37,618 | -€28,064 | -42.7% |
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 20 October 2026 via checked.be.