A LA BECASSE: what changed
Two fiscal 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.
A LA BECASSE
Largest movements
- Receivables within one year +€77,746
up €77,746 (+25.6%), from €303,450 to €381,196
of which Other amounts receivable: +€80,996
- Cash +€11,925
up €11,925 (+6.8%), from €175,733 to €187,658
mainly Trade debts (+€44,330) and Tax, wage and social debts (+€32,591)
- Trade debts +€44,330
up €44,330 (+44.6%), from €99,334 to €143,664
- Tax, wage and social debts +€32,591
up €32,591 (+31.6%), from €103,034 to €135,625
of which Taxes: +€47,966
- Profit (loss) carried forward +€14,497
up €14,497 (+5.0%), from €288,422 to €302,919
- Gross operating margin -€115,999
down €115,999 (-41.8%), from €277,441 to €161,442
- Taxes +€29,208
up €29,208 (+165.7%), from €17,626 to €46,833
- Financial charges -€9,193
down €9,193 (-48.7%), from €18,889 to €9,697
- Staff costs +€4,415
up €4,415 (+5.8%), from €75,699 to €80,114
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 | €515,517 | €602,659 | +€87,141 | +16.9% |
| Fixed assets | 21/28 | €33,381 | €25,655 | -€7,727 | -23.1% |
| Intangible fixed assets | 21 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Tangible fixed assets | 22/27 | €9,078 | €7,352 | -€1,727 | -19.0% |
| Plant, machinery and equipment | 23 | €8,805 | €7,352 | -€1,453 | -16.5% |
| Furniture and vehicles | 24 | €274 | - | -€274 | |
| Financial fixed assets | 28 | €303 | €303 | = | 0.0% |
| Current assets | 29/58 | €482,136 | €577,004 | +€94,868 | +19.7% |
| Stocks and contracts in progress | 3 | €2,305 | €8,151 | +€5,845 | +253.6% |
| Stocks | 30/36 | €2,305 | €8,151 | +€5,845 | +253.6% |
| Amounts receivable within one year | 40/41 | €303,450 | €381,196 | +€77,746 | +25.6% |
| Trade receivables | 40 | €3,250 | - | -€3,250 | |
| Other amounts receivable | 41 | €300,200 | €381,196 | +€80,996 | +27.0% |
| Cash at bank and in hand | 54/58 | €175,733 | €187,658 | +€11,925 | +6.8% |
| Deferred charges and accrued income | 490/1 | €648 | - | -€648 | |
| Total equity and liabilities | 10/49 | €515,517 | €602,659 | +€87,141 | +16.9% |
| Equity | 10/15 | €308,874 | €323,370 | +€14,497 | +4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,422 | €302,919 | +€14,497 | +5.0% |
| Amounts payable | 17/49 | €206,644 | €279,288 | +€72,645 | +35.2% |
| Amounts payable within one year | 42/48 | €206,644 | €279,288 | +€72,645 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €4,276 | - | -€4,276 | |
| Trade debts | 44 | €99,334 | €143,664 | +€44,330 | +44.6% |
| Suppliers | 440/4 | €99,334 | €143,664 | +€44,330 | +44.6% |
| Taxes, remuneration and social security | 45 | €103,034 | €135,625 | +€32,591 | +31.6% |
| Taxes | 450/3 | €82,175 | €130,141 | +€47,966 | +58.4% |
| Remuneration and social security | 454/9 | €20,859 | €5,484 | -€15,375 | -73.7% |
| Remuneration, social security and pensions | 62 | €75,699 | €80,114 | +€4,415 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,429 | €8,967 | -€1,462 | -14.0% |
| Other operating charges | 640/8 | €557 | - | -€557 | |
| Non-recurring operating charges | 66A | €6,620 | €1,342 | -€5,278 | -79.7% |
| Gross operating margin | 9900 | €277,441 | €161,442 | -€115,999 | -41.8% |
| Operating profit (loss) | 9901 | €184,135 | €71,018 | -€113,117 | -61.4% |
| Financial income | 75/76B | €0 | €8 | +€8 | +28100.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +28100.0% |
| Financial charges | 65/66B | €18,889 | €9,697 | -€9,193 | -48.7% |
| Recurring financial charges | 65 | €18,889 | €9,697 | -€9,193 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €165,246 | €61,330 | -€103,916 | -62.9% |
| Income taxes | 67/77 | €17,626 | €46,833 | +€29,208 | +165.7% |
| Profit (loss) for the period | 9904 | €147,620 | €14,497 | -€133,123 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €147,620 | €14,497 | -€133,123 | -90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.