BART BECKERS TECHNICAL MANAGEMENT: 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.
BART BECKERS TECHNICAL MANAGEMENT
Largest movements
- Cash +€40,015
up €40,015 (+33.0%), from €121,362 to €161,377
mainly Net result for the year (+€105,698) and Debts after one year (+€80,750)
- Receivables within one year -€5,227
down €5,227 (-14.0%), from €37,371 to €32,144
- Deferred charges and accrued income -€2,563
down €2,563 (-40.2%), from €6,369 to €3,806
- Profit (loss) carried forward -€109,302
down €109,302 (-89.1%), from €122,658 to €13,356
- Debts after one year +€80,750
new in 2025: €80,750
- Other debts +€66,270
up €66,270 (+159%), from €41,636 to €107,906
- Gross operating margin -€34,966
down €34,966 (-18.4%), from €189,680 to €154,714
- Taxes -€9,023
down €9,023 (-22.1%), from €40,914 to €31,891
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 | €206,469 | €240,297 | +€33,828 | +16.4% |
| Fixed assets | 21/28 | €41,367 | €42,969 | +€1,603 | +3.9% |
| Tangible fixed assets | 22/27 | €41,367 | €42,969 | +€1,603 | +3.9% |
| Land and buildings | 22 | €8,106 | €8,946 | +€840 | +10.4% |
| Plant, machinery and equipment | 23 | €12,288 | €17,567 | +€5,278 | +43.0% |
| Furniture and vehicles | 24 | €20,972 | €16,457 | -€4,515 | -21.5% |
| Current assets | 29/58 | €165,102 | €197,327 | +€32,225 | +19.5% |
| Amounts receivable within one year | 40/41 | €37,371 | €32,144 | -€5,227 | -14.0% |
| Trade receivables | 40 | €37,371 | €32,144 | -€5,227 | -14.0% |
| Cash at bank and in hand | 54/58 | €121,362 | €161,377 | +€40,015 | +33.0% |
| Deferred charges and accrued income | 490/1 | €6,369 | €3,806 | -€2,563 | -40.2% |
| Total equity and liabilities | 10/49 | €206,469 | €240,297 | +€33,828 | +16.4% |
| Equity | 10/15 | €125,158 | €15,856 | -€109,302 | -87.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,658 | €13,356 | -€109,302 | -89.1% |
| Amounts payable | 17/49 | €81,311 | €224,441 | +€143,130 | +176% |
| Amounts payable after more than one year | 17 | - | €80,750 | +€80,750 | |
| Financial debts | 170/4 | - | €80,750 | +€80,750 | |
| Amounts payable within one year | 42/48 | €81,311 | €143,691 | +€62,380 | +76.7% |
| Trade debts | 44 | €5,341 | €3,434 | -€1,908 | -35.7% |
| Suppliers | 440/4 | €5,341 | €3,434 | -€1,908 | -35.7% |
| Taxes, remuneration and social security | 45 | €34,334 | €32,351 | -€1,982 | -5.8% |
| Taxes | 450/3 | €34,334 | €18,101 | -€16,232 | -47.3% |
| Remuneration and social security | 454/9 | - | €14,250 | +€14,250 | |
| Other amounts payable | 47/48 | €41,636 | €107,906 | +€66,270 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,935 | €16,285 | +€1,350 | +9.0% |
| Other operating charges | 640/8 | €1,000 | €1,182 | +€182 | +18.2% |
| Non-recurring operating charges | 66A | €2,417 | - | -€2,417 | |
| Gross operating margin | 9900 | €189,680 | €154,714 | -€34,966 | -18.4% |
| Operating profit (loss) | 9901 | €171,327 | €137,247 | -€34,080 | -19.9% |
| Financial income | 75/76B | €487 | €698 | +€211 | +43.3% |
| Recurring financial income | 75 | €487 | €658 | +€171 | +35.1% |
| Non-recurring financial income | 76B | - | €40 | +€40 | |
| Financial charges | 65/66B | €401 | €355 | -€46 | -11.5% |
| Recurring financial charges | 65 | €401 | €76 | -€326 | -81.2% |
| Non-recurring financial charges | 66B | - | €280 | +€280 | |
| Profit (loss) for the period before taxes | 9903 | €171,413 | €137,589 | -€33,824 | -19.7% |
| Income taxes | 67/77 | €40,914 | €31,891 | -€9,023 | -22.1% |
| Profit (loss) for the period | 9904 | €130,499 | €105,698 | -€24,801 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,499 | €105,698 | -€24,801 | -19.0% |
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 31 October 2026 via checked.be.