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 +€3,400
up €3,400 (+23111.5%), from €15 to €3,414
mainly Net result for the year (+€22,977) and Deferred charges and accrued income (+€764)
- Profit (loss) carried forward +€22,977
up €22,977 (+32.9%), from €69,828 to €92,805
- Other debts -€20,361
down €20,361 (-38.9%), from €52,317 to €31,955
- Gross operating margin +€29,464
up €29,464, from -€5,713 to €23,752
- Other operating charges -€946
down €946 (-55.0%), from €1,721 to €775
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 | €152,724 | €155,043 | +€2,319 | +1.5% |
| Fixed assets | 21/28 | €133,027 | €133,027 | = | 0.0% |
| Financial fixed assets | 28 | €133,027 | €133,027 | = | 0.0% |
| Current assets | 29/58 | €19,696 | €22,016 | +€2,319 | +11.8% |
| Amounts receivable within one year | 40/41 | €18,918 | €18,601 | -€317 | -1.7% |
| Trade receivables | 40 | €18,601 | €18,601 | = | 0.0% |
| Other amounts receivable | 41 | €317 | - | -€317 | |
| Cash at bank and in hand | 54/58 | €15 | €3,414 | +€3,400 | +23111.5% |
| Deferred charges and accrued income | 490/1 | €764 | - | -€764 | |
| Total equity and liabilities | 10/49 | €152,724 | €155,043 | +€2,319 | +1.5% |
| Equity | 10/15 | €100,111 | €123,088 | +€22,977 | +23.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,691 | €11,691 | = | 0.0% |
| Distributable reserves | 133 | €11,691 | €11,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,828 | €92,805 | +€22,977 | +32.9% |
| Amounts payable | 17/49 | €52,613 | €31,955 | -€20,657 | -39.3% |
| Amounts payable within one year | 42/48 | €52,613 | €31,955 | -€20,657 | -39.3% |
| Trade debts | 44 | €296 | - | -€296 | |
| Suppliers | 440/4 | €296 | - | -€296 | |
| Other amounts payable | 47/48 | €52,317 | €31,955 | -€20,361 | -38.9% |
| Other operating charges | 640/8 | €1,721 | €775 | -€946 | -55.0% |
| Gross operating margin | 9900 | -€5,713 | €23,752 | +€29,464 | |
| Operating profit (loss) | 9901 | -€7,434 | €22,977 | +€30,410 | |
| Profit (loss) for the period before taxes | 9903 | -€7,434 | €22,977 | +€30,410 | |
| Profit (loss) for the period | 9904 | -€7,434 | €22,977 | +€30,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,434 | €22,977 | +€30,410 |
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 8 October 2026 via checked.be.