BECA CONSULTING: 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.
BECA CONSULTING
Largest movements
- Intangible fixed assets -€13,029
down €13,029 (-25.6%), from €50,928 to €37,900
- Tax, wage and social debts -€42,145
down €42,145 (-41.1%), from €102,648 to €60,503
of which Remuneration and social security: -€23,154
- Other debts +€41,420
up €41,420 (+463.6%), from €8,935 to €50,355
- Debts after one year -€31,064
down €31,064 (-6.3%), from €496,499 to €465,435
- Trade debts +€25,515
up €25,515 (+20.0%), from €127,715 to €153,230
- Staff costs -€84,728
down €84,728 (-29.8%), from €284,234 to €199,507
- Gross operating margin -€38,038
down €38,038 (-10.6%), from €357,366 to €319,327
- Depreciation +€23,899
up €23,899 (+48.0%), from €49,757 to €73,657
- Financial charges +€12,468
up €12,468 (+76.6%), from €16,269 to €28,737
- Taxes +€4,537
up €4,537 (+35.5%), from €12,790 to €17,327
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 | €810,365 | €811,956 | +€1,591 | +0.2% |
| Fixed assets | 21/28 | €633,192 | €625,572 | -€7,620 | -1.2% |
| Intangible fixed assets | 21 | €50,928 | €37,900 | -€13,029 | -25.6% |
| Tangible fixed assets | 22/27 | €582,264 | €587,672 | +€5,408 | +0.9% |
| Land and buildings | 22 | €551,235 | €549,725 | -€1,510 | -0.3% |
| Plant, machinery and equipment | 23 | €3,794 | €3,969 | +€175 | +4.6% |
| Furniture and vehicles | 24 | €8,022 | €18,840 | +€10,818 | +134.8% |
| Other tangible fixed assets | 26 | €19,213 | €15,138 | -€4,075 | -21.2% |
| Current assets | 29/58 | €177,173 | €186,384 | +€9,211 | +5.2% |
| Amounts receivable within one year | 40/41 | €175,355 | €181,857 | +€6,502 | +3.7% |
| Trade receivables | 40 | €175,355 | €181,857 | +€6,502 | +3.7% |
| Cash at bank and in hand | 54/58 | - | €3,881 | +€3,881 | |
| Deferred charges and accrued income | 490/1 | €1,818 | €646 | -€1,172 | -64.5% |
| Total equity and liabilities | 10/49 | €810,365 | €811,956 | +€1,591 | +0.2% |
| Equity | 10/15 | €22,415 | €24,287 | +€1,871 | +8.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,585 | -€5,713 | +€1,871 | +24.7% |
| Amounts payable | 17/49 | €787,950 | €787,669 | -€281 | 0.0% |
| Amounts payable after more than one year | 17 | €496,499 | €465,435 | -€31,064 | -6.3% |
| Financial debts | 170/4 | €496,499 | €465,435 | -€31,064 | -6.3% |
| Amounts payable within one year | 42/48 | €291,451 | €322,234 | +€30,783 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €51,154 | €58,147 | +€6,993 | +13.7% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Credit institutions | 430/8 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €127,715 | €153,230 | +€25,515 | +20.0% |
| Suppliers | 440/4 | €127,715 | €153,230 | +€25,515 | +20.0% |
| Taxes, remuneration and social security | 45 | €102,648 | €60,503 | -€42,145 | -41.1% |
| Taxes | 450/3 | €55,633 | €36,642 | -€18,991 | -34.1% |
| Remuneration and social security | 454/9 | €47,015 | €23,860 | -€23,154 | -49.2% |
| Other amounts payable | 47/48 | €8,935 | €50,355 | +€41,420 | +463.6% |
| Remuneration, social security and pensions | 62 | €284,234 | €199,507 | -€84,728 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,757 | €73,657 | +€23,899 | +48.0% |
| Other operating charges | 640/8 | €3,205 | €2,230 | -€975 | -30.4% |
| Gross operating margin | 9900 | €357,366 | €319,327 | -€38,038 | -10.6% |
| Operating profit (loss) | 9901 | €20,169 | €43,934 | +€23,765 | +117.8% |
| Financial income | 75/76B | €1,304 | €4,001 | +€2,697 | +206.8% |
| Recurring financial income | 75 | €1,304 | €4,001 | +€2,697 | +206.8% |
| Financial charges | 65/66B | €16,269 | €28,737 | +€12,468 | +76.6% |
| Recurring financial charges | 65 | €16,269 | €28,737 | +€12,468 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €5,205 | €19,198 | +€13,993 | +268.8% |
| Income taxes | 67/77 | €12,790 | €17,327 | +€4,537 | +35.5% |
| Profit (loss) for the period | 9904 | -€7,585 | €1,871 | +€9,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,585 | €1,871 | +€9,456 |
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 2 October 2026 via checked.be.