BECAFIRE: 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.
BECAFIRE
Largest movements
- Receivables within one year -€129,717
down €129,717 (-15.8%), from €823,056 to €693,339
of which Trade receivables: -€137,199
- Cash -€11,396
down €11,396 (-12.3%), from €92,836 to €81,440
mainly Trade debts (-€138,553) and Tax, wage and social debts (-€8,893)
- Trade debts -€138,553
down €138,553 (-19.1%), from €725,427 to €586,874
- Gross operating margin -€47,926
down €47,926 (-94.9%), from €50,505 to €2,579
- Other operating charges -€20,681
down €20,681 (-93.3%), from €22,173 to €1,491
- Taxes -€8,893
down €8,893 (-84.8%), from €10,489 to €1,596
- Financial income -€5,821
down €5,821 (-86.1%), from €6,762 to €941
- Write-downs +€3,290
up €3,290 (+30.3%), from -€10,846 to -€7,556
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 | €940,988 | €794,281 | -€146,707 | -15.6% |
| Fixed assets | 21/28 | €25,096 | €19,502 | -€5,594 | -22.3% |
| Intangible fixed assets | 21 | - | €781 | +€781 | |
| Tangible fixed assets | 22/27 | €25,096 | €18,721 | -€6,374 | -25.4% |
| Furniture and vehicles | 24 | €25,096 | €18,721 | -€6,374 | -25.4% |
| Current assets | 29/58 | €915,893 | €774,779 | -€141,113 | -15.4% |
| Amounts receivable within one year | 40/41 | €823,056 | €693,339 | -€129,717 | -15.8% |
| Trade receivables | 40 | €483,268 | €346,069 | -€137,199 | -28.4% |
| Other amounts receivable | 41 | €339,788 | €347,270 | +€7,482 | +2.2% |
| Cash at bank and in hand | 54/58 | €92,836 | €81,440 | -€11,396 | -12.3% |
| Total equity and liabilities | 10/49 | €940,988 | €794,281 | -€146,707 | -15.6% |
| Equity | 10/15 | €50,983 | €51,722 | +€739 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,531 | €31,270 | +€739 | +2.4% |
| Amounts payable | 17/49 | €890,005 | €742,559 | -€147,446 | -16.6% |
| Amounts payable within one year | 42/48 | €890,005 | €742,559 | -€147,446 | -16.6% |
| Trade debts | 44 | €725,427 | €586,874 | -€138,553 | -19.1% |
| Suppliers | 440/4 | €725,427 | €586,874 | -€138,553 | -19.1% |
| Taxes, remuneration and social security | 45 | €10,489 | €1,596 | -€8,893 | -84.8% |
| Taxes | 450/3 | €10,489 | €1,596 | -€8,893 | -84.8% |
| Other amounts payable | 47/48 | €154,089 | €154,089 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,374 | €6,644 | +€269 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,846 | -€7,556 | +€3,290 | +30.3% |
| Other operating charges | 640/8 | €22,173 | €1,491 | -€20,681 | -93.3% |
| Gross operating margin | 9900 | €50,505 | €2,579 | -€47,926 | -94.9% |
| Operating profit (loss) | 9901 | €32,804 | €2,000 | -€30,804 | -93.9% |
| Financial income | 75/76B | €6,762 | €941 | -€5,821 | -86.1% |
| Recurring financial income | 75 | €6,762 | €941 | -€5,821 | -86.1% |
| Financial charges | 65/66B | €35 | €606 | +€571 | +1653.7% |
| Recurring financial charges | 65 | €35 | €606 | +€571 | +1653.7% |
| Profit (loss) for the period before taxes | 9903 | €39,531 | €2,335 | -€37,196 | -94.1% |
| Income taxes | 67/77 | €10,489 | €1,596 | -€8,893 | -84.8% |
| Profit (loss) for the period | 9904 | €29,042 | €739 | -€28,303 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,042 | €739 | -€28,303 | -97.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.