BECA INVEST: 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.
BECA INVEST
Largest movements
- Current investments -€2,623
down €2,623 (-64.4%), from €4,071 to €1,448
- Tangible fixed assets -€2,470
down €2,470 (-4.4%), from €56,382 to €53,912
of which Plant, machinery and equipment: -€2,470
- Receivables within one year +€1,781
up €1,781 (+14.9%), from €11,966 to €13,747
of which Trade receivables: +€2,252
- Profit (loss) carried forward -€8,820
down €8,820 (-74.6%), from -€11,816 to -€20,636
- Other debts +€3,483
up €3,483 (+4.6%), from €76,461 to €79,944
- Trade debts +€2,025
up €2,025 (+78.6%), from €2,578 to €4,603
- Gross operating margin +€2,607
up €2,607 (+35.8%), from -€7,277 to -€4,670
- Other operating charges +€781
up €781 (+125%), from €622 to €1,403
- Financial charges -€764
down €764 (-73.3%), from €1,041 to €278
- Depreciation -€406
down €406 (-14.1%), from €2,876 to €2,470
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,895 | €71,583 | -€3,312 | -4.4% |
| Fixed assets | 21/28 | €56,382 | €53,912 | -€2,470 | -4.4% |
| Tangible fixed assets | 22/27 | €56,382 | €53,912 | -€2,470 | -4.4% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,382 | €3,912 | -€2,470 | -38.7% |
| Current assets | 29/58 | €18,513 | €17,671 | -€842 | -4.5% |
| Amounts receivable within one year | 40/41 | €11,966 | €13,747 | +€1,781 | +14.9% |
| Trade receivables | 40 | €5,979 | €8,230 | +€2,252 | +37.7% |
| Other amounts receivable | 41 | €5,987 | €5,517 | -€471 | -7.9% |
| Current investments | 50/53 | €4,071 | €1,448 | -€2,623 | -64.4% |
| Deferred charges and accrued income | 490/1 | €2,476 | €2,476 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,895 | €71,583 | -€3,312 | -4.4% |
| Equity | 10/15 | -€6,133 | -€14,953 | -€8,820 | -144% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,684 | €4,684 | = | 0.0% |
| Distributable reserves | 133 | €4,684 | €4,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,816 | -€20,636 | -€8,820 | -74.6% |
| Amounts payable | 17/49 | €81,027 | €86,536 | +€5,508 | +6.8% |
| Amounts payable within one year | 42/48 | €81,027 | €86,536 | +€5,508 | +6.8% |
| Trade debts | 44 | €2,578 | €4,603 | +€2,025 | +78.6% |
| Suppliers | 440/4 | €2,578 | €4,603 | +€2,025 | +78.6% |
| Taxes, remuneration and social security | 45 | €1,989 | €1,989 | = | 0.0% |
| Taxes | 450/3 | €1,989 | €1,989 | = | 0.0% |
| Other amounts payable | 47/48 | €76,461 | €79,944 | +€3,483 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €2,470 | -€406 | -14.1% |
| Other operating charges | 640/8 | €622 | €1,403 | +€781 | +125% |
| Gross operating margin | 9900 | -€7,277 | -€4,670 | +€2,607 | +35.8% |
| Operating profit (loss) | 9901 | -€10,775 | -€8,543 | +€2,232 | +20.7% |
| Financial charges | 65/66B | €1,041 | €278 | -€764 | -73.3% |
| Recurring financial charges | 65 | €1,041 | €278 | -€764 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,816 | -€8,820 | +€2,996 | +25.4% |
| Profit (loss) for the period | 9904 | -€11,816 | -€8,820 | +€2,996 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,816 | -€8,820 | +€2,996 | +25.4% |
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 25 October 2026 via checked.be.