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
- Current investments +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Cash -€75,184
down €75,184 (-57.8%), from €130,090 to €54,906
mainly Current investments (-€100,000) and Net result for the year (-€9,088)
- Tangible fixed assets -€37,713
down €37,713 (-5.8%), from €650,054 to €612,341
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€31,820
down €31,820 (-51.4%), from €61,896 to €30,076
- Taxes -€5,636
down €5,636 (-88.2%), from €6,388 to €752
- Financial income +€1,154
up €1,154 (+26.5%), from €4,357 to €5,512
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 | €980,477 | €968,476 | -€12,002 | -1.2% |
| Fixed assets | 21/28 | €650,054 | €612,341 | -€37,713 | -5.8% |
| Tangible fixed assets | 22/27 | €650,054 | €612,341 | -€37,713 | -5.8% |
| Land and buildings | 22 | €650,054 | €612,341 | -€37,713 | -5.8% |
| Current assets | 29/58 | €330,423 | €356,135 | +€25,711 | +7.8% |
| Amounts receivable within one year | 40/41 | €333 | €1,228 | +€895 | +269.0% |
| Other amounts receivable | 41 | €333 | €1,228 | +€895 | +269.0% |
| Current investments | 50/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €130,090 | €54,906 | -€75,184 | -57.8% |
| Total equity and liabilities | 10/49 | €980,477 | €968,476 | -€12,002 | -1.2% |
| Equity | 10/15 | €976,888 | €967,800 | -€9,088 | -0.9% |
| Contributions | 10/11 | €505,000 | €505,000 | = | 0.0% |
| Reserves | 13 | €471,888 | €471,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,500 | €50,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,500 | €50,500 | = | 0.0% |
| Distributable reserves | 133 | €421,388 | €421,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,088 | -€9,088 | |
| Amounts payable | 17/49 | €3,589 | €675 | -€2,914 | -81.2% |
| Amounts payable within one year | 42/48 | €3,589 | €675 | -€2,914 | -81.2% |
| Trade debts | 44 | - | €68 | +€68 | |
| Suppliers | 440/4 | - | €68 | +€68 | |
| Taxes, remuneration and social security | 45 | €2,081 | - | -€2,081 | |
| Taxes | 450/3 | €2,081 | - | -€2,081 | |
| Other amounts payable | 47/48 | €1,508 | €607 | -€901 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,713 | €37,713 | = | 0.0% |
| Other operating charges | 640/8 | €5,786 | €5,956 | +€170 | +2.9% |
| Gross operating margin | 9900 | €61,896 | €30,076 | -€31,820 | -51.4% |
| Operating profit (loss) | 9901 | €18,397 | -€13,593 | -€31,990 | |
| Financial income | 75/76B | €4,357 | €5,512 | +€1,154 | +26.5% |
| Recurring financial income | 75 | €4,357 | €5,512 | +€1,154 | +26.5% |
| Financial charges | 65/66B | €246 | €255 | +€9 | +3.5% |
| Recurring financial charges | 65 | €246 | €255 | +€9 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €22,509 | -€8,336 | -€30,844 | |
| Income taxes | 67/77 | €6,388 | €752 | -€5,636 | -88.2% |
| Profit (loss) for the period | 9904 | €16,120 | -€9,088 | -€25,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,120 | -€9,088 | -€25,208 |
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 28 September 2026 via checked.be.