BECANUS & CO: what changed
Two financial 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.
BECANUS & CO
Largest movements
- Intangible fixed assets -€32,424
down €32,424 (-50.0%), from €64,849 to €32,424
- Receivables within one year +€24,202
up €24,202 (+4.7%), from €516,082 to €540,284
of which Other amounts receivable: +€19,123
- Short-term financial debts -€32,094
down €32,094 (-26.4%), from €121,796 to €89,702
- Reserves +€15,078
up €15,078 (+3.6%), from €422,075 to €437,154
of which Distributable reserves: +€16,938
- Tax, wage and social debts +€10,157
up €10,157 (+40.3%), from €25,207 to €35,365
of which Taxes: +€9,947
- Gross operating margin -€8,470
down €8,470 (-5.9%), from €142,726 to €134,256
- Taxes -€2,695
down €2,695 (-10.9%), from €24,732 to €22,036
- Financial charges +€1,546
up €1,546 (+21.0%), from €7,360 to €8,906
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.
Derived cash bridge
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 | €600,764 | €588,201 | -€12,563 | -2.1% |
| Fixed assets | 21/28 | €72,430 | €39,268 | -€33,162 | -45.8% |
| Intangible fixed assets | 21 | €64,849 | €32,424 | -€32,424 | -50.0% |
| Tangible fixed assets | 22/27 | €2,949 | €2,212 | -€737 | -25.0% |
| Furniture and vehicles | 24 | €2,949 | €2,212 | -€737 | -25.0% |
| Financial fixed assets | 28 | €4,632 | €4,632 | = | 0.0% |
| Current assets | 29/58 | €528,334 | €548,933 | +€20,599 | +3.9% |
| Amounts receivable within one year | 40/41 | €516,082 | €540,284 | +€24,202 | +4.7% |
| Trade receivables | 40 | €1,994 | €7,073 | +€5,079 | +255% |
| Other amounts receivable | 41 | €514,088 | €533,211 | +€19,123 | +3.7% |
| Cash at bank and in hand | 54/58 | €17 | €1 | -€16 | -92.5% |
| Deferred charges and accrued income | 490/1 | €12,236 | €8,648 | -€3,588 | -29.3% |
| Total equity and liabilities | 10/49 | €600,764 | €588,201 | -€12,563 | -2.1% |
| Equity | 10/15 | €440,667 | €455,746 | +€15,078 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €422,075 | €437,154 | +€15,078 | +3.6% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €420,216 | €437,154 | +€16,938 | +4.0% |
| Amounts payable | 17/49 | €160,097 | €132,455 | -€27,641 | -17.3% |
| Amounts payable within one year | 42/48 | €160,097 | €132,455 | -€27,641 | -17.3% |
| Financial debts | 43 | €121,796 | €89,702 | -€32,094 | -26.4% |
| Credit institutions | 430/8 | €121,796 | €89,702 | -€32,094 | -26.4% |
| Trade debts | 44 | €13,093 | €7,389 | -€5,704 | -43.6% |
| Suppliers | 440/4 | €13,093 | €7,389 | -€5,704 | -43.6% |
| Taxes, remuneration and social security | 45 | €25,207 | €35,365 | +€10,157 | +40.3% |
| Taxes | 450/3 | €19,328 | €29,274 | +€9,947 | +51.5% |
| Remuneration and social security | 454/9 | €5,880 | €6,090 | +€211 | +3.6% |
| Remuneration, social security and pensions | 62 | €53,054 | €54,335 | +€1,281 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,162 | €33,162 | = | 0.0% |
| Other operating charges | 640/8 | €1,388 | €745 | -€643 | -46.3% |
| Gross operating margin | 9900 | €142,726 | €134,256 | -€8,470 | -5.9% |
| Operating profit (loss) | 9901 | €55,122 | €46,014 | -€9,108 | -16.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €7,360 | €8,906 | +€1,546 | +21.0% |
| Recurring financial charges | 65 | €7,360 | €8,906 | +€1,546 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €47,763 | €37,115 | -€10,648 | -22.3% |
| Income taxes | 67/77 | €24,732 | €22,036 | -€2,695 | -10.9% |
| Profit (loss) for the period | 9904 | €23,031 | €15,078 | -€7,953 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,031 | €15,078 | -€7,953 | -34.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.