THE BEACH LIGHTHOUSE: 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.
THE BEACH LIGHTHOUSE
Largest movements
- Cash +€23,742
up €23,742 (+10.5%), from €225,888 to €249,630
mainly Tax, wage and social debts (+€23,438) and Depreciation (+€16,000)
- Intangible fixed assets -€7,000
down €7,000 (-42.4%), from €16,500 to €9,500
- Financial fixed assets -€3,750
down €3,750 (-26.8%), from €13,990 to €10,240
- Tax, wage and social debts +€23,438
up €23,438 (+40.1%), from €58,443 to €81,881
of which Remuneration and social security: +€12,739
- Short-term financial debts -€13,673
down €13,673 (-100%), from €13,673 to €0
- Profit (loss) carried forward +€11,839
up €11,839 (+22.7%), from €52,088 to €63,927
- Trade debts -€5,024
down €5,024 (-2.4%), from €213,439 to €208,415
- Current portion of long-term debt -€4,423
down €4,423 (-100%), from €4,423 to €0
- Gross operating margin -€269,230
down €269,230 (-28.1%), from €958,385 to €689,155
- Staff costs -€245,746
down €245,746 (-27.9%), from €880,014 to €634,268
- Financial income +€19,470
up €19,470 (+788%), from €2,472 to €21,942
- Other operating charges +€14,300
up €14,300 (+98.2%), from €14,569 to €28,869
- Financial charges +€11,955
up €11,955 (+146%), from €8,167 to €20,122
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 | €350,121 | €362,278 | +€12,157 | +3.5% |
| Fixed assets | 21/28 | €44,346 | €30,290 | -€14,056 | -31.7% |
| Intangible fixed assets | 21 | €16,500 | €9,500 | -€7,000 | -42.4% |
| Tangible fixed assets | 22/27 | €13,856 | €10,551 | -€3,305 | -23.9% |
| Plant, machinery and equipment | 23 | €9,719 | €9,033 | -€686 | -7.1% |
| Furniture and vehicles | 24 | €3,698 | €1,281 | -€2,417 | -65.4% |
| Other tangible fixed assets | 26 | €439 | €237 | -€202 | -46.1% |
| Financial fixed assets | 28 | €13,990 | €10,240 | -€3,750 | -26.8% |
| Current assets | 29/58 | €305,775 | €331,988 | +€26,213 | +8.6% |
| Stocks and contracts in progress | 3 | €28,642 | €29,580 | +€938 | +3.3% |
| Stocks | 30/36 | €28,642 | €29,580 | +€938 | +3.3% |
| Amounts receivable within one year | 40/41 | €46,641 | €47,298 | +€657 | +1.4% |
| Trade receivables | 40 | €25,691 | €27,588 | +€1,897 | +7.4% |
| Other amounts receivable | 41 | €20,950 | €19,710 | -€1,240 | -5.9% |
| Cash at bank and in hand | 54/58 | €225,888 | €249,630 | +€23,742 | +10.5% |
| Deferred charges and accrued income | 490/1 | €4,604 | €5,480 | +€876 | +19.0% |
| Total equity and liabilities | 10/49 | €350,121 | €362,278 | +€12,157 | +3.5% |
| Equity | 10/15 | €60,143 | €71,982 | +€11,839 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,088 | €63,927 | +€11,839 | +22.7% |
| Amounts payable | 17/49 | €289,978 | €290,296 | +€318 | +0.1% |
| Amounts payable within one year | 42/48 | €289,978 | €290,296 | +€318 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €4,423 | €0 | -€4,423 | -100% |
| Financial debts | 43 | €13,673 | €0 | -€13,673 | -100% |
| Credit institutions | 430/8 | €13,673 | €0 | -€13,673 | -100% |
| Trade debts | 44 | €213,439 | €208,415 | -€5,024 | -2.4% |
| Suppliers | 440/4 | €213,439 | €208,415 | -€5,024 | -2.4% |
| Taxes, remuneration and social security | 45 | €58,443 | €81,881 | +€23,438 | +40.1% |
| Taxes | 450/3 | €3,539 | €14,238 | +€10,699 | +302% |
| Remuneration and social security | 454/9 | €54,904 | €67,643 | +€12,739 | +23.2% |
| Remuneration, social security and pensions | 62 | €880,014 | €634,268 | -€245,746 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,300 | €16,000 | -€11,300 | -41.4% |
| Other operating charges | 640/8 | €14,569 | €28,869 | +€14,300 | +98.2% |
| Gross operating margin | 9900 | €958,385 | €689,155 | -€269,230 | -28.1% |
| Operating profit (loss) | 9901 | €36,502 | €10,019 | -€26,483 | -72.6% |
| Financial income | 75/76B | €2,472 | €21,942 | +€19,470 | +788% |
| Recurring financial income | 75 | €2,472 | €21,942 | +€19,470 | +788% |
| Financial charges | 65/66B | €8,167 | €20,122 | +€11,955 | +146% |
| Recurring financial charges | 65 | €8,167 | €20,122 | +€11,955 | +146% |
| Profit (loss) for the period before taxes | 9903 | €30,807 | €11,839 | -€18,968 | -61.6% |
| Profit (loss) for the period | 9904 | €30,807 | €11,839 | -€18,968 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,807 | €11,839 | -€18,968 | -61.6% |
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 16 October 2026 via checked.be.