Becon consult: 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.
Becon consult
Largest movements
- Tangible fixed assets +€205,795
up €205,795 (+89.5%), from €229,851 to €435,646
of which Land and buildings: +€217,007
- Receivables within one year -€143,660
down €143,660 (-16.0%), from €898,185 to €754,526
of which Other amounts receivable: -€121,819
- Debts after one year +€144,376
up €144,376 (+111%), from €130,497 to €274,873
- Tax, wage and social debts -€142,140
down €142,140 (-87.1%), from €163,162 to €21,022
- Other debts +€60,115
up €60,115 (+301%), from €20,000 to €80,115
- Current portion of long-term debt +€38,345
up €38,345 (+189%), from €20,297 to €58,642
- Short-term financial debts -€25,618
down €25,618 (-75.9%), from €33,772 to €8,154
- Gross operating margin -€422,866
down €422,866 (-74.7%), from €565,761 to €142,895
- Taxes -€131,646
down €131,646 (-79.1%), from €166,428 to €34,782
- Depreciation +€17,570
up €17,570 (+103%), from €17,043 to €34,613
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 | €1,145,784 | €1,208,673 | +€62,889 | +5.5% |
| Fixed assets | 21/28 | €229,851 | €435,646 | +€205,795 | +89.5% |
| Tangible fixed assets | 22/27 | €229,851 | €435,646 | +€205,795 | +89.5% |
| Land and buildings | 22 | €16,820 | €233,827 | +€217,007 | +1,290% |
| Leasing and similar rights | 25 | €213,031 | €201,819 | -€11,212 | -5.3% |
| Current assets | 29/58 | €915,933 | €773,027 | -€142,905 | -15.6% |
| Amounts receivable within one year | 40/41 | €898,185 | €754,526 | -€143,660 | -16.0% |
| Trade receivables | 40 | €21,841 | €0 | -€21,841 | -100% |
| Other amounts receivable | 41 | €876,344 | €754,526 | -€121,819 | -13.9% |
| Cash at bank and in hand | 54/58 | €15,277 | €16,031 | +€754 | +4.9% |
| Deferred charges and accrued income | 490/1 | €2,471 | €2,471 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,145,784 | €1,208,673 | +€62,889 | +5.5% |
| Equity | 10/15 | €765,321 | €749,189 | -€16,132 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €759,121 | €742,989 | -€16,132 | -2.1% |
| Tax-exempt reserves | 132 | €7,101 | €7,101 | = | 0.0% |
| Distributable reserves | 133 | €752,020 | €735,887 | -€16,132 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €380,463 | €459,485 | +€79,022 | +20.8% |
| Amounts payable after more than one year | 17 | €130,497 | €274,873 | +€144,376 | +111% |
| Financial debts | 170/4 | €130,497 | €274,873 | +€144,376 | +111% |
| Amounts payable within one year | 42/48 | €249,966 | €184,611 | -€65,355 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €20,297 | €58,642 | +€38,345 | +189% |
| Financial debts | 43 | €33,772 | €8,154 | -€25,618 | -75.9% |
| Credit institutions | 430/8 | €33,772 | €8,154 | -€25,618 | -75.9% |
| Trade debts | 44 | €12,735 | €16,679 | +€3,944 | +31.0% |
| Suppliers | 440/4 | €12,735 | €16,679 | +€3,944 | +31.0% |
| Taxes, remuneration and social security | 45 | €163,162 | €21,022 | -€142,140 | -87.1% |
| Taxes | 450/3 | €163,162 | €21,022 | -€142,140 | -87.1% |
| Other amounts payable | 47/48 | €20,000 | €80,115 | +€60,115 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,043 | €34,613 | +€17,570 | +103% |
| Other operating charges | 640/8 | €6,049 | €3,476 | -€2,573 | -42.5% |
| Gross operating margin | 9900 | €565,761 | €142,895 | -€422,866 | -74.7% |
| Operating profit (loss) | 9901 | €542,670 | €104,807 | -€437,863 | -80.7% |
| Financial income | 75/76B | €2,645 | €2,991 | +€346 | +13.1% |
| Recurring financial income | 75 | €2,645 | €2,991 | +€346 | +13.1% |
| Financial charges | 65/66B | €5,801 | €9,033 | +€3,233 | +55.7% |
| Recurring financial charges | 65 | €5,801 | €9,033 | +€3,233 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €539,514 | €98,764 | -€440,749 | -81.7% |
| Income taxes | 67/77 | €166,428 | €34,782 | -€131,646 | -79.1% |
| Profit (loss) for the period | 9904 | €373,086 | €63,983 | -€309,103 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €373,086 | €63,983 | -€309,103 | -82.9% |
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 26 October 2026 via checked.be.