Becons: 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.
Becons
Largest movements
- Receivables within one year +€17,520
up €17,520 (+376.1%), from €4,659 to €22,178
of which Trade receivables: +€17,065
- Tangible fixed assets +€10,975
new in 2025: €10,975
- Deferred charges and accrued income +€1,998
up €1,998 (+837.3%), from €239 to €2,236
- Cash +€669
up €669 (+3.6%), from €18,698 to €19,367
mainly Net result for the year (+€16,742) and Other debts (+€9,819)
- Reserves +€16,742
up €16,742 (+126.2%), from €13,267 to €30,010
- Other debts +€9,819
new in 2025: €9,819
- Tax, wage and social debts -€6,541
down €6,541 (-95.3%), from €6,866 to €325
- Trade debts +€5,588
up €5,588 (+1293.2%), from €432 to €6,020
- Accrued charges and deferred income +€4,218
up €4,218 (+14144.5%), from €30 to €4,248
- Gross operating margin +€5,459
up €5,459 (+32.9%), from €16,602 to €22,061
- Taxes +€1,228
up €1,228 (+37.0%), from €3,317 to €4,545
- Depreciation +€525
new in 2025: €525
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 | €23,595 | €54,757 | +€31,162 | +132.1% |
| Fixed assets | 21/28 | - | €10,975 | +€10,975 | |
| Tangible fixed assets | 22/27 | - | €10,975 | +€10,975 | |
| Furniture and vehicles | 24 | - | €10,975 | +€10,975 | |
| Current assets | 29/58 | €23,595 | €43,782 | +€20,186 | +85.6% |
| Amounts receivable within one year | 40/41 | €4,659 | €22,178 | +€17,520 | +376.1% |
| Trade receivables | 40 | €4,659 | €21,723 | +€17,065 | +366.3% |
| Other amounts receivable | 41 | - | €455 | +€455 | |
| Cash at bank and in hand | 54/58 | €18,698 | €19,367 | +€669 | +3.6% |
| Deferred charges and accrued income | 490/1 | €239 | €2,236 | +€1,998 | +837.3% |
| Total equity and liabilities | 10/49 | €23,595 | €54,757 | +€31,162 | +132.1% |
| Equity | 10/15 | €16,267 | €33,010 | +€16,742 | +102.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,267 | €30,010 | +€16,742 | +126.2% |
| Distributable reserves | 133 | €13,267 | €30,010 | +€16,742 | +126.2% |
| Amounts payable | 17/49 | €7,328 | €21,747 | +€14,419 | +196.8% |
| Amounts payable within one year | 42/48 | €7,298 | €17,500 | +€10,201 | +139.8% |
| Trade debts | 44 | €432 | €6,020 | +€5,588 | +1293.2% |
| Suppliers | 440/4 | €432 | €6,020 | +€5,588 | +1293.2% |
| Advances received on contracts in progress | 46 | - | €1,336 | +€1,336 | |
| Taxes, remuneration and social security | 45 | €6,866 | €325 | -€6,541 | -95.3% |
| Taxes | 450/3 | €6,866 | €325 | -€6,541 | -95.3% |
| Other amounts payable | 47/48 | - | €9,819 | +€9,819 | |
| Accrued charges and deferred income | 492/3 | €30 | €4,248 | +€4,218 | +14144.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €525 | +€525 | |
| Other operating charges | 640/8 | - | €197 | +€197 | |
| Gross operating margin | 9900 | €16,602 | €22,061 | +€5,459 | +32.9% |
| Operating profit (loss) | 9901 | €16,602 | €21,339 | +€4,737 | +28.5% |
| Financial income | 75/76B | €26 | €74 | +€49 | +191.4% |
| Recurring financial income | 75 | €26 | €74 | +€49 | +191.4% |
| Financial charges | 65/66B | €44 | €126 | +€83 | +189.4% |
| Recurring financial charges | 65 | €44 | €126 | +€83 | +189.4% |
| Profit (loss) for the period before taxes | 9903 | €16,584 | €21,287 | +€4,703 | +28.4% |
| Income taxes | 67/77 | €3,317 | €4,545 | +€1,228 | +37.0% |
| Profit (loss) for the period | 9904 | €13,267 | €16,742 | +€3,475 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,267 | €16,742 | +€3,475 | +26.2% |
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 9 October 2026 via checked.be.