BECAR: 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.
BECAR
Largest movements
- Cash +€82,355
up €82,355 (+27.3%), from €301,783 to €384,138
mainly Net result for the year (+€283,484) and Trade debts (+€21,824)
- Profit (loss) carried forward +€55,484
up €55,484 (+78.0%), from €71,089 to €126,573
- Trade debts +€21,824
up €21,824 (+561.8%), from €3,885 to €25,709
- Gross operating margin +€84,787
up €84,787 (+24.0%), from €353,569 to €438,356
- Taxes +€40,801
up €40,801 (+51.0%), from €80,000 to €120,801
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 | €1,167,741 | €1,245,049 | +€77,308 | +6.6% |
| Fixed assets | 21/28 | €754,390 | €744,132 | -€10,258 | -1.4% |
| Tangible fixed assets | 22/27 | €753,662 | €743,404 | -€10,258 | -1.4% |
| Land and buildings | 22 | €707,445 | €706,587 | -€858 | -0.1% |
| Plant, machinery and equipment | 23 | €46,217 | €36,817 | -€9,400 | -20.3% |
| Financial fixed assets | 28 | €728 | €728 | = | 0.0% |
| Current assets | 29/58 | €413,351 | €500,917 | +€87,566 | +21.2% |
| Amounts receivable within one year | 40/41 | €3,591 | €8,802 | +€5,211 | +145.1% |
| Trade receivables | 40 | - | €4,129 | +€4,129 | |
| Other amounts receivable | 41 | €3,591 | €4,673 | +€1,082 | +30.1% |
| Current investments | 50/53 | €107,977 | €107,977 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €301,783 | €384,138 | +€82,355 | +27.3% |
| Total equity and liabilities | 10/49 | €1,167,741 | €1,245,049 | +€77,308 | +6.6% |
| Equity | 10/15 | €935,856 | €991,340 | +€55,484 | +5.9% |
| Contributions | 10/11 | €250,868 | €250,868 | = | 0.0% |
| Capital | 10 | €250,868 | €250,868 | = | 0.0% |
| Issued capital | 100 | €250,868 | €250,868 | = | 0.0% |
| Reserves | 13 | €613,899 | €613,899 | = | 0.0% |
| Non-distributable reserves | 130/1 | €135,171 | €135,171 | = | 0.0% |
| Legal reserve | 130 | €25,087 | €25,087 | = | 0.0% |
| Own shares acquired | 1312 | €107,977 | €107,977 | = | 0.0% |
| Other | 1319 | €2,107 | €2,107 | = | 0.0% |
| Tax-exempt reserves | 132 | €459,800 | €459,800 | = | 0.0% |
| Distributable reserves | 133 | €18,928 | €18,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,089 | €126,573 | +€55,484 | +78.0% |
| Amounts payable | 17/49 | €231,885 | €253,709 | +€21,824 | +9.4% |
| Amounts payable within one year | 42/48 | €231,885 | €253,709 | +€21,824 | +9.4% |
| Trade debts | 44 | €3,885 | €25,709 | +€21,824 | +561.8% |
| Suppliers | 440/4 | €3,885 | €25,709 | +€21,824 | +561.8% |
| Taxes, remuneration and social security | 45 | €22,800 | €22,800 | = | 0.0% |
| Taxes | 450/3 | €22,800 | €22,800 | = | 0.0% |
| Other amounts payable | 47/48 | €205,200 | €205,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,258 | €10,258 | = | 0.0% |
| Other operating charges | 640/8 | €25,488 | €23,633 | -€1,855 | -7.3% |
| Gross operating margin | 9900 | €353,569 | €438,356 | +€84,787 | +24.0% |
| Operating profit (loss) | 9901 | €317,823 | €404,465 | +€86,642 | +27.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €662 | €180 | -€482 | -72.8% |
| Recurring financial charges | 65 | €662 | €180 | -€482 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €317,161 | €404,285 | +€87,124 | +27.5% |
| Income taxes | 67/77 | €80,000 | €120,801 | +€40,801 | +51.0% |
| Profit (loss) for the period | 9904 | €237,161 | €283,484 | +€46,323 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €237,161 | €283,484 | +€46,323 | +19.5% |
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 4 October 2026 via checked.be.