BECAFA: 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.
BECAFA
Largest movements
- Cash +€15,801
up €15,801 (+520.3%), from €3,037 to €18,838
mainly Net result for the year (+€9,894) and Depreciation (+€5,714)
- Tangible fixed assets -€5,714
down €5,714 (-11.8%), from €48,615 to €42,901
- Profit (loss) carried forward +€9,894
up €9,894 (+85.6%), from -€11,561 to -€1,667
- Other operating charges -€1,553
no longer reported in 2025 (was €1,553)
- Gross operating margin +€1,137
up €1,137 (+7.6%), from €14,903 to €16,040
- Taxes +€192
new in 2025: €192
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 | €51,652 | €61,739 | +€10,087 | +19.5% |
| Fixed assets | 21/28 | €48,615 | €42,901 | -€5,714 | -11.8% |
| Tangible fixed assets | 22/27 | €48,615 | €42,901 | -€5,714 | -11.8% |
| Land and buildings | 22 | €48,615 | €42,901 | -€5,714 | -11.8% |
| Current assets | 29/58 | €3,037 | €18,838 | +€15,801 | +520.3% |
| Cash at bank and in hand | 54/58 | €3,037 | €18,838 | +€15,801 | +520.3% |
| Total equity and liabilities | 10/49 | €51,652 | €61,739 | +€10,087 | +19.5% |
| Equity | 10/15 | €51,652 | €61,546 | +€9,894 | +19.2% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Capital | 10 | €63,213 | €63,213 | = | 0.0% |
| Issued capital | 100 | €63,213 | €63,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,561 | -€1,667 | +€9,894 | +85.6% |
| Amounts payable | 17/49 | - | €193 | +€193 | |
| Amounts payable within one year | 42/48 | - | €193 | +€193 | |
| Taxes, remuneration and social security | 45 | - | €193 | +€193 | |
| Taxes | 450/3 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,714 | €5,714 | = | 0.0% |
| Other operating charges | 640/8 | €1,553 | - | -€1,553 | |
| Gross operating margin | 9900 | €14,903 | €16,040 | +€1,137 | +7.6% |
| Operating profit (loss) | 9901 | €7,636 | €10,326 | +€2,690 | +35.2% |
| Financial charges | 65/66B | €301 | €240 | -€61 | -20.3% |
| Recurring financial charges | 65 | €301 | €240 | -€61 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €7,335 | €10,086 | +€2,751 | +37.5% |
| Income taxes | 67/77 | - | €192 | +€192 | |
| Profit (loss) for the period | 9904 | €7,335 | €9,894 | +€2,559 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,335 | €9,894 | +€2,559 | +34.9% |
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 3 October 2026 via checked.be.