BECAP: 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.
BECAP
Largest movements
- Receivables within one year -€1,611
down €1,611 (-90.7%), from €1,776 to €165
- Deferred charges and accrued income -€1,335
down €1,335 (-78.4%), from €1,703 to €368
- Cash +€624
up €624 (+1.2%), from €51,796 to €52,420
mainly Net result for the year (+€10,212) and Receivables within one year (+€1,611)
- Reserves +€10,000
up €10,000 (+537.6%), from €1,860 to €11,860
of which Distributable reserves: +€10,000
- Other debts -€5,403
down €5,403 (-69.2%), from €7,808 to €2,405
- Current portion of long-term debt -€4,430
down €4,430 (-94.1%), from €4,710 to €280
- Tax, wage and social debts -€1,607
down €1,607 (-63.8%), from €2,520 to €913
- Trade debts -€1,094
down €1,094 (-60.2%), from €1,817 to €723
- Depreciation -€7,847
no longer reported in 2023 (was €7,847)
- Gross operating margin -€3,912
down €3,912 (-19.8%), from €19,762 to €15,850
- Taxes +€2,136
up €2,136 (+77.1%), from €2,769 to €4,905
- Other operating charges +€277
up €277 (+75.3%), from €367 to €644
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,547 | €53,225 | -€2,322 | -4.2% |
| Fixed assets | 21/28 | €272 | €272 | -€0 | -0.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €272 | €272 | -€0 | -0.1% |
| Current assets | 29/58 | €55,275 | €52,953 | -€2,322 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,776 | €165 | -€1,611 | -90.7% |
| Other amounts receivable | 41 | €1,776 | €165 | -€1,611 | -90.7% |
| Cash at bank and in hand | 54/58 | €51,796 | €52,420 | +€624 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,703 | €368 | -€1,335 | -78.4% |
| Total equity and liabilities | 10/49 | €55,547 | €53,225 | -€2,322 | -4.2% |
| Equity | 10/15 | €38,692 | €48,904 | +€10,212 | +26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +537.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €30,632 | €30,844 | +€212 | +0.7% |
| Amounts payable | 17/49 | €16,856 | €4,321 | -€12,535 | -74.4% |
| Amounts payable within one year | 42/48 | €16,856 | €4,321 | -€12,535 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €4,710 | €280 | -€4,430 | -94.1% |
| Trade debts | 44 | €1,817 | €723 | -€1,094 | -60.2% |
| Suppliers | 440/4 | €1,817 | €723 | -€1,094 | -60.2% |
| Taxes, remuneration and social security | 45 | €2,520 | €913 | -€1,607 | -63.8% |
| Taxes | 450/3 | €2,520 | €913 | -€1,607 | -63.8% |
| Other amounts payable | 47/48 | €7,808 | €2,405 | -€5,403 | -69.2% |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,847 | - | -€7,847 | |
| Other operating charges | 640/8 | €367 | €644 | +€277 | +75.3% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €19,762 | €15,850 | -€3,912 | -19.8% |
| Operating profit (loss) | 9901 | €11,348 | €15,206 | +€3,858 | +34.0% |
| Financial income | 75/76B | €56 | €45 | -€11 | -19.6% |
| Recurring financial income | 75 | €56 | €45 | -€11 | -19.6% |
| Financial charges | 65/66B | €197 | €134 | -€63 | -31.9% |
| Recurring financial charges | 65 | €197 | €134 | -€63 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €11,207 | €15,117 | +€3,910 | +34.9% |
| Income taxes | 67/77 | €2,769 | €4,905 | +€2,136 | +77.1% |
| Profit (loss) for the period | 9904 | €8,438 | €10,212 | +€1,774 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,438 | €10,212 | +€1,774 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.