BECA SOLUTIONS: what changed
BECA SOLUTIONS
Largest movements
- Tangible fixed assets -€156,838
down €156,838 (-20.1%), from €781,575 to €624,737
of which Leasing and similar rights: -€156,611
- Stocks and contracts +€47,740
up €47,740 (+73.7%), from €64,800 to €112,540
of which Contracts in progress: +€65,000
- Receivables within one year +€38,852
up €38,852 (+39.1%), from €99,475 to €138,327
of which Trade receivables: +€32,037
- Cash +€35,209
up €35,209 (+52.4%), from €67,169 to €102,378
mainly Depreciation (+€177,237) and Net result for the year (+€96,912)
- Debts after one year -€146,688
down €146,688 (-23.2%), from €633,395 to €486,706
of which Financial debts: -€156,238
- Reserves +€96,912
up €96,912 (+179%), from €54,169 to €151,081
- Trade debts +€39,694
up €39,694 (+51.9%), from €76,544 to €116,238
- Tax, wage and social debts -€13,719
down €13,719 (-84.2%), from €16,299 to €2,580
of which Remuneration and social security: -€13,180
- Gross operating margin +€260,800
up €260,800 (+114%), from €228,223 to €489,024
- Staff costs +€105,252
up €105,252 (+168%), from €62,681 to €167,933
- Depreciation +€28,928
up €28,928 (+19.5%), from €148,309 to €177,237
- Taxes +€14,276
new in 2025: €14,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,023,285 | €987,843 | -€35,441 | -3.5% |
| Fixed assets | 21/28 | €782,318 | €625,133 | -€157,186 | -20.1% |
| Intangible fixed assets | 21 | €744 | €396 | -€348 | -46.8% |
| Tangible fixed assets | 22/27 | €781,575 | €624,737 | -€156,838 | -20.1% |
| Plant, machinery and equipment | 23 | €43,725 | €47,943 | +€4,218 | +9.6% |
| Furniture and vehicles | 24 | €22,838 | €19,001 | -€3,837 | -16.8% |
| Leasing and similar rights | 25 | €709,677 | €553,066 | -€156,611 | -22.1% |
| Other tangible fixed assets | 26 | €5,335 | €4,727 | -€608 | -11.4% |
| Current assets | 29/58 | €240,966 | €362,711 | +€121,745 | +50.5% |
| Stocks and contracts in progress | 3 | €64,800 | €112,540 | +€47,740 | +73.7% |
| Stocks | 30/36 | €29,800 | €12,540 | -€17,260 | -57.9% |
| Contracts in progress | 37 | €35,000 | €100,000 | +€65,000 | +186% |
| Amounts receivable within one year | 40/41 | €99,475 | €138,327 | +€38,852 | +39.1% |
| Trade receivables | 40 | €67,731 | €99,768 | +€32,037 | +47.3% |
| Other amounts receivable | 41 | €31,744 | €38,559 | +€6,815 | +21.5% |
| Cash at bank and in hand | 54/58 | €67,169 | €102,378 | +€35,209 | +52.4% |
| Deferred charges and accrued income | 490/1 | €9,522 | €9,466 | -€57 | -0.6% |
| Total equity and liabilities | 10/49 | €1,023,285 | €987,843 | -€35,441 | -3.5% |
| Equity | 10/15 | €59,169 | €156,081 | +€96,912 | +164% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,169 | €151,081 | +€96,912 | +179% |
| Distributable reserves | 133 | €54,169 | €151,081 | +€96,912 | +179% |
| Amounts payable | 17/49 | €964,115 | €831,763 | -€132,353 | -13.7% |
| Amounts payable after more than one year | 17 | €633,395 | €486,706 | -€146,688 | -23.2% |
| Financial debts | 170/4 | €518,338 | €362,100 | -€156,238 | -30.1% |
| Other amounts payable | 178/9 | €115,056 | €124,606 | +€9,550 | +8.3% |
| Amounts payable within one year | 42/48 | €330,721 | €345,056 | +€14,336 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €162,877 | €156,238 | -€6,639 | -4.1% |
| Financial debts | 43 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Credit institutions | 430/8 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Trade debts | 44 | €76,544 | €116,238 | +€39,694 | +51.9% |
| Suppliers | 440/4 | €76,544 | €116,238 | +€39,694 | +51.9% |
| Taxes, remuneration and social security | 45 | €16,299 | €2,580 | -€13,719 | -84.2% |
| Taxes | 450/3 | €2,016 | €1,477 | -€539 | -26.7% |
| Remuneration and social security | 454/9 | €14,283 | €1,103 | -€13,180 | -92.3% |
| Remuneration, social security and pensions | 62 | €62,681 | €167,933 | +€105,252 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,309 | €177,237 | +€28,928 | +19.5% |
| Other operating charges | 640/8 | €15,013 | €12,143 | -€2,871 | -19.1% |
| Gross operating margin | 9900 | €228,223 | €489,024 | +€260,800 | +114% |
| Operating profit (loss) | 9901 | €2,220 | €131,711 | +€129,491 | +5,833% |
| Financial income | 75/76B | €55 | €199 | +€143 | +259% |
| Recurring financial income | 75 | €55 | €199 | +€143 | +259% |
| Financial charges | 65/66B | €23,546 | €20,722 | -€2,824 | -12.0% |
| Recurring financial charges | 65 | €23,546 | €20,722 | -€2,824 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,271 | €111,188 | +€132,459 | |
| Income taxes | 67/77 | - | €14,276 | +€14,276 | |
| Profit (loss) for the period | 9904 | -€21,271 | €96,912 | +€118,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,271 | €96,912 | +€118,182 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.