beCAD: 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.
beCAD
Largest movements
- Receivables within one year -€35,710
down €35,710 (-48.4%), from €73,747 to €38,037
of which Trade receivables: -€38,996
- Cash +€27,407
up €27,407 (+166004.0%), from €17 to €27,424
mainly Receivables within one year (+€35,710) and Net result for the year (+€27,611)
- Tangible fixed assets -€19,852
down €19,852 (-42.3%), from €46,898 to €27,045
of which Furniture and vehicles: -€19,852
- Profit (loss) carried forward +€27,611
up €27,611 (+72.5%), from -€38,075 to -€10,464
- Trade debts -€23,291
down €23,291 (-44.1%), from €52,763 to €29,472
- Short-term financial debts -€16,120
down €16,120 (-76.3%), from €21,120 to €5,000
- Debts after one year -€12,064
down €12,064 (-37.3%), from €32,324 to €20,260
- Tax, wage and social debts +€7,690
up €7,690 (+55.4%), from €13,871 to €21,561
of which Taxes: +€7,488
- Gross operating margin +€63,724
up €63,724 (+235.9%), from €27,012 to €90,736
- Depreciation +€7,396
up €7,396 (+59.4%), from €12,457 to €19,852
- Other operating charges -€2,827
down €2,827 (-64.8%), from €4,360 to €1,533
- Staff costs +€1,085
up €1,085 (+3.0%), from €35,694 to €36,780
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,447 | €96,493 | -€26,954 | -21.8% |
| Fixed assets | 21/28 | €47,098 | €27,245 | -€19,852 | -42.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €46,898 | €27,045 | -€19,852 | -42.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €46,898 | €27,045 | -€19,852 | -42.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €76,349 | €69,247 | -€7,102 | -9.3% |
| Amounts receivable within one year | 40/41 | €73,747 | €38,037 | -€35,710 | -48.4% |
| Trade receivables | 40 | €69,341 | €30,345 | -€38,996 | -56.2% |
| Other amounts receivable | 41 | €4,406 | €7,691 | +€3,285 | +74.6% |
| Cash at bank and in hand | 54/58 | €17 | €27,424 | +€27,407 | +166004.0% |
| Deferred charges and accrued income | 490/1 | €2,586 | €3,787 | +€1,201 | +46.5% |
| Total equity and liabilities | 10/49 | €123,447 | €96,493 | -€26,954 | -21.8% |
| Equity | 10/15 | -€19,475 | €8,136 | +€27,611 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€38,075 | -€10,464 | +€27,611 | +72.5% |
| Amounts payable | 17/49 | €142,921 | €88,357 | -€54,565 | -38.2% |
| Amounts payable after more than one year | 17 | €32,324 | €20,260 | -€12,064 | -37.3% |
| Financial debts | 170/4 | €32,324 | €20,260 | -€12,064 | -37.3% |
| Amounts payable within one year | 42/48 | €103,098 | €68,097 | -€35,001 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €12,843 | €12,064 | -€780 | -6.1% |
| Financial debts | 43 | €21,120 | €5,000 | -€16,120 | -76.3% |
| Credit institutions | 430/8 | €21,120 | €5,000 | -€16,120 | -76.3% |
| Trade debts | 44 | €52,763 | €29,472 | -€23,291 | -44.1% |
| Suppliers | 440/4 | €52,763 | €29,472 | -€23,291 | -44.1% |
| Advances received on contracts in progress | 46 | €2,500 | €0 | -€2,500 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,871 | €21,561 | +€7,690 | +55.4% |
| Taxes | 450/3 | €6,590 | €14,079 | +€7,488 | +113.6% |
| Remuneration and social security | 454/9 | €7,281 | €7,482 | +€201 | +2.8% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €7,500 | €0 | -€7,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €35,694 | €36,780 | +€1,085 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,457 | €19,852 | +€7,396 | +59.4% |
| Other operating charges | 640/8 | €4,360 | €1,533 | -€2,827 | -64.8% |
| Gross operating margin | 9900 | €27,012 | €90,736 | +€63,724 | +235.9% |
| Operating profit (loss) | 9901 | -€25,499 | €32,571 | +€58,070 | |
| Financial income | 75/76B | €633 | €324 | -€309 | -48.8% |
| Recurring financial income | 75 | €633 | €324 | -€309 | -48.8% |
| Financial charges | 65/66B | €5,544 | €4,645 | -€898 | -16.2% |
| Recurring financial charges | 65 | €5,544 | €4,645 | -€898 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,410 | €28,250 | +€58,659 | |
| Income taxes | 67/77 | €664 | €639 | -€25 | -3.8% |
| Profit (loss) for the period | 9904 | -€31,074 | €27,611 | +€58,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,074 | €27,611 | +€58,685 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.