BECAGRO: 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.
BECAGRO
Largest movements
- Tangible fixed assets +€48,585
up €48,585 (+54.7%), from €88,896 to €137,481
of which Furniture and vehicles: +€64,440
- Stocks and contracts -€27,487
down €27,487 (-45.2%), from €60,752 to €33,265
- Receivables within one year +€13,200
up €13,200 (+47.3%), from €27,914 to €41,114
of which Trade receivables: +€12,643
- Cash +€11,657
new in 2025: €11,657
mainly Net result for the year (+€37,258) and Depreciation (+€34,230)
- Profit (loss) carried forward +€37,258
up €37,258 (+61.2%), from €60,865 to €98,123
- Debts after one year +€22,991
up €22,991 (+46.6%), from €49,333 to €72,325
- Current portion of long-term debt -€11,752
down €11,752 (-30.9%), from €38,000 to €26,248
- Tax, wage and social debts +€6,101
new in 2025: €6,101
- Short-term financial debts -€5,106
no longer reported in 2025 (was €5,106)
- Depreciation -€28,031
down €28,031 (-45.0%), from €62,262 to €34,230
- Gross operating margin +€6,277
up €6,277 (+8.2%), from €76,769 to €83,046
- Taxes +€6,101
new in 2025: €6,101
- Financial charges -€951
down €951 (-15.4%), from €6,169 to €5,219
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 | €177,562 | €223,733 | +€46,171 | +26.0% |
| Fixed assets | 21/28 | €88,896 | €137,481 | +€48,585 | +54.7% |
| Tangible fixed assets | 22/27 | €88,896 | €137,481 | +€48,585 | +54.7% |
| Plant, machinery and equipment | 23 | €88,896 | €73,042 | -€15,854 | -17.8% |
| Furniture and vehicles | 24 | - | €64,440 | +€64,440 | |
| Current assets | 29/58 | €88,666 | €86,251 | -€2,414 | -2.7% |
| Stocks and contracts in progress | 3 | €60,752 | €33,265 | -€27,487 | -45.2% |
| Stocks | 30/36 | €60,752 | €33,265 | -€27,487 | -45.2% |
| Amounts receivable within one year | 40/41 | €27,914 | €41,114 | +€13,200 | +47.3% |
| Trade receivables | 40 | €26,300 | €38,943 | +€12,643 | +48.1% |
| Other amounts receivable | 41 | €1,614 | €2,171 | +€557 | +34.5% |
| Cash at bank and in hand | 54/58 | - | €11,657 | +€11,657 | |
| Deferred charges and accrued income | 490/1 | - | €216 | +€216 | |
| Total equity and liabilities | 10/49 | €177,562 | €223,733 | +€46,171 | +26.0% |
| Equity | 10/15 | €81,325 | €118,583 | +€37,258 | +45.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,865 | €98,123 | +€37,258 | +61.2% |
| Amounts payable | 17/49 | €96,237 | €105,150 | +€8,913 | +9.3% |
| Amounts payable after more than one year | 17 | €49,333 | €72,325 | +€22,991 | +46.6% |
| Financial debts | 170/4 | €49,333 | €72,325 | +€22,991 | +46.6% |
| Amounts payable within one year | 42/48 | €45,479 | €32,826 | -€12,653 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €38,000 | €26,248 | -€11,752 | -30.9% |
| Financial debts | 43 | €5,106 | - | -€5,106 | |
| Credit institutions | 430/8 | €5,106 | - | -€5,106 | |
| Trade debts | 44 | €1,769 | €476 | -€1,293 | -73.1% |
| Suppliers | 440/4 | €1,769 | €476 | -€1,293 | -73.1% |
| Taxes, remuneration and social security | 45 | - | €6,101 | +€6,101 | |
| Taxes | 450/3 | - | €6,101 | +€6,101 | |
| Other amounts payable | 47/48 | €604 | - | -€604 | |
| Accrued charges and deferred income | 492/3 | €1,425 | - | -€1,425 | |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,262 | €34,230 | -€28,031 | -45.0% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €76,769 | €83,046 | +€6,277 | +8.2% |
| Operating profit (loss) | 9901 | €14,507 | €48,577 | +€34,070 | +234.9% |
| Financial charges | 65/66B | €6,169 | €5,219 | -€951 | -15.4% |
| Recurring financial charges | 65 | €6,169 | €5,219 | -€951 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €8,338 | €43,359 | +€35,021 | +420.0% |
| Income taxes | 67/77 | - | €6,101 | +€6,101 | |
| Profit (loss) for the period | 9904 | €8,338 | €37,258 | +€28,920 | +346.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,338 | €37,258 | +€28,920 | +346.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.