B.E.C.A. CREDITS: 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.
B.E.C.A. CREDITS
Largest movements
- Receivables within one year +€46,132
up €46,132 (+15.0%), from €307,206 to €353,338
- Tangible fixed assets +€13,452
up €13,452, from €0 to €13,452
- Profit (loss) carried forward +€87,534
up €87,534 (+38.1%), from €229,618 to €317,152
- Tax, wage and social debts -€13,944
down €13,944 (-31.7%), from €44,011 to €30,067
- Debts after one year -€8,145
no longer reported in 2024 (was €8,145)
- Current portion of long-term debt -€4,589
down €4,589 (-90.0%), from €5,099 to €511
- Gross operating margin -€44,192
down €44,192 (-69.4%), from €63,680 to €19,487
- Taxes -€11,395
down €11,395 (-49.4%), from €23,089 to €11,694
- Depreciation -€8,106
down €8,106 (-69.6%), from €11,646 to €3,540
- Other operating charges -€6,223
down €6,223 (-98.8%), from €6,298 to €75
- Financial income +€1,681
up €1,681 (+8.7%), from €19,314 to €20,995
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,962 | €371,076 | +€60,115 | +19.3% |
| Fixed assets | 21/28 | €1,950 | €15,402 | +€13,452 | +690% |
| Tangible fixed assets | 22/27 | €0 | €13,452 | +€13,452 | |
| Furniture and vehicles | 24 | - | €13,452 | +€13,452 | |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €309,012 | €355,674 | +€46,663 | +15.1% |
| Amounts receivable within one year | 40/41 | €307,206 | €353,338 | +€46,132 | +15.0% |
| Other amounts receivable | 41 | €307,206 | €353,338 | +€46,132 | +15.0% |
| Cash at bank and in hand | 54/58 | €1,805 | €2,336 | +€531 | +29.4% |
| Total equity and liabilities | 10/49 | €310,962 | €371,076 | +€60,115 | +19.3% |
| Equity | 10/15 | €250,054 | €337,588 | +€87,534 | +35.0% |
| Contributions | 10/11 | €8,577 | €8,577 | = | 0.0% |
| Reserves | 13 | €11,859 | €11,859 | = | 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% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229,618 | €317,152 | +€87,534 | +38.1% |
| Amounts payable | 17/49 | €60,907 | €33,488 | -€27,419 | -45.0% |
| Amounts payable after more than one year | 17 | €8,145 | - | -€8,145 | |
| Financial debts | 170/4 | €8,145 | - | -€8,145 | |
| Amounts payable within one year | 42/48 | €52,762 | €33,488 | -€19,274 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €5,099 | €511 | -€4,589 | -90.0% |
| Trade debts | 44 | €3,651 | €2,910 | -€741 | -20.3% |
| Suppliers | 440/4 | €3,651 | €2,910 | -€741 | -20.3% |
| Taxes, remuneration and social security | 45 | €44,011 | €30,067 | -€13,944 | -31.7% |
| Taxes | 450/3 | €44,011 | €30,067 | -€13,944 | -31.7% |
| Remuneration, social security and pensions | 62 | €347 | - | -€347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,646 | €3,540 | -€8,106 | -69.6% |
| Other operating charges | 640/8 | €6,298 | €75 | -€6,223 | -98.8% |
| Non-recurring operating charges | 66A | €3,843 | - | -€3,843 | |
| Gross operating margin | 9900 | €63,680 | €19,487 | -€44,192 | -69.4% |
| Operating profit (loss) | 9901 | €41,546 | €15,872 | -€25,674 | -61.8% |
| Financial income | 75/76B | €19,314 | €20,995 | +€1,681 | +8.7% |
| Recurring financial income | 75 | €19,314 | €20,995 | +€1,681 | +8.7% |
| Financial charges | 65/66B | €1,932 | €1,366 | -€566 | -29.3% |
| Recurring financial charges | 65 | €1,932 | €1,366 | -€566 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €58,928 | €35,501 | -€23,426 | -39.8% |
| Income taxes | 67/77 | €23,089 | €11,694 | -€11,395 | -49.4% |
| Profit (loss) for the period | 9904 | €35,839 | €23,808 | -€12,031 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,839 | €23,808 | -€12,031 | -33.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.