B.BECART: 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.
B.BECART
Largest movements
- Cash +€27,407
up €27,407 (+7.5%), from €363,510 to €390,917
mainly Net result for the year (+€38,270) and Depreciation (+€14,361)
- Tangible fixed assets -€14,361
down €14,361 (-24.8%), from €57,864 to €43,503
- Profit (loss) carried forward +€38,270
up €38,270 (+4.8%), from €802,125 to €840,395
- Tax, wage and social debts -€18,485
no longer reported in 2024 (was €18,485)
- Gross operating margin -€33,064
down €33,064 (-30.0%), from €110,188 to €77,124
- Taxes -€6,209
down €6,209 (-20.7%), from €29,992 to €23,783
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,100 | €870,395 | +€19,295 | +2.3% |
| Fixed assets | 21/28 | €57,864 | €43,503 | -€14,361 | -24.8% |
| Tangible fixed assets | 22/27 | €57,864 | €43,503 | -€14,361 | -24.8% |
| Plant, machinery and equipment | 23 | €57,864 | €43,503 | -€14,361 | -24.8% |
| Current assets | 29/58 | €793,236 | €826,892 | +€33,656 | +4.2% |
| Stocks and contracts in progress | 3 | €429,726 | €435,975 | +€6,249 | +1.5% |
| Stocks | 30/36 | €429,726 | €435,975 | +€6,249 | +1.5% |
| Cash at bank and in hand | 54/58 | €363,510 | €390,917 | +€27,407 | +7.5% |
| Total equity and liabilities | 10/49 | €851,100 | €870,395 | +€19,295 | +2.3% |
| Equity | 10/15 | €832,125 | €870,395 | +€38,270 | +4.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €802,125 | €840,395 | +€38,270 | +4.8% |
| Amounts payable | 17/49 | €18,975 | - | -€18,975 | |
| Amounts payable within one year | 42/48 | €18,975 | - | -€18,975 | |
| Trade debts | 44 | €490 | - | -€490 | |
| Suppliers | 440/4 | €490 | - | -€490 | |
| Taxes, remuneration and social security | 45 | €18,485 | - | -€18,485 | |
| Taxes | 450/3 | €18,485 | - | -€18,485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,361 | €14,361 | = | 0.0% |
| Gross operating margin | 9900 | €110,188 | €77,124 | -€33,064 | -30.0% |
| Operating profit (loss) | 9901 | €95,827 | €62,763 | -€33,064 | -34.5% |
| Financial charges | 65/66B | €695 | €710 | +€15 | +2.2% |
| Recurring financial charges | 65 | €695 | €710 | +€15 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €95,132 | €62,053 | -€33,079 | -34.8% |
| Income taxes | 67/77 | €29,992 | €23,783 | -€6,209 | -20.7% |
| Profit (loss) for the period | 9904 | €65,140 | €38,270 | -€26,870 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,140 | €38,270 | -€26,870 | -41.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.