BECART: 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.
BECART
Largest movements
- Cash +€25,299
up €25,299 (+422.4%), from €5,989 to €31,288
mainly Net result for the year (+€46,700) and Current portion of long-term debt (+€4,497)
- Receivables within one year +€16,136
up €16,136 (+132.3%), from €12,199 to €28,335
of which Trade receivables: +€15,320
- Tangible fixed assets +€5,356
up €5,356 (+76.5%), from €7,006 to €12,362
of which Furniture and vehicles: +€7,108
- Receivables after one year +€1,884
up €1,884 (+2.0%), from €95,773 to €97,658
- Reserves +€46,690
up €46,690 (+43.2%), from €108,094 to €154,784
of which Distributable reserves: +€46,690
- Debts after one year -€6,025
down €6,025 (-100.0%), from €6,025 to €0
- Current portion of long-term debt +€4,497
up €4,497 (+294.1%), from €1,529 to €6,025
- Trade debts +€3,145
up €3,145 (+211.0%), from €1,491 to €4,636
- Gross operating margin +€21,847
up €21,847 (+60.3%), from €36,260 to €58,107
- Other operating charges +€4,194
up €4,194 (+202.5%), from €2,071 to €6,265
- Taxes +€1,555
up €1,555 (+49.9%), from €3,114 to €4,669
- Depreciation +€601
up €601 (+30.9%), from €1,942 to €2,544
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 | €130,748 | €180,205 | +€49,457 | +37.8% |
| Fixed assets | 21/28 | €7,006 | €12,362 | +€5,356 | +76.5% |
| Tangible fixed assets | 22/27 | €7,006 | €12,362 | +€5,356 | +76.5% |
| Land and buildings | 22 | €7,006 | €5,254 | -€1,751 | -25.0% |
| Furniture and vehicles | 24 | - | €7,108 | +€7,108 | |
| Current assets | 29/58 | €123,742 | €167,843 | +€44,101 | +35.6% |
| Amounts receivable after more than one year | 29 | €95,773 | €97,658 | +€1,884 | +2.0% |
| Other amounts receivable | 291 | €95,773 | €97,658 | +€1,884 | +2.0% |
| Stocks and contracts in progress | 3 | €6,027 | €7,037 | +€1,010 | +16.8% |
| Stocks | 30/36 | €6,027 | €7,037 | +€1,010 | +16.8% |
| Amounts receivable within one year | 40/41 | €12,199 | €28,335 | +€16,136 | +132.3% |
| Trade receivables | 40 | €11,939 | €27,259 | +€15,320 | +128.3% |
| Other amounts receivable | 41 | €260 | €1,076 | +€816 | +314.1% |
| Current investments | 50/53 | €1,800 | €1,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,989 | €31,288 | +€25,299 | +422.4% |
| Deferred charges and accrued income | 490/1 | €1,954 | €1,725 | -€229 | -11.7% |
| Total equity and liabilities | 10/49 | €130,748 | €180,205 | +€49,457 | +37.8% |
| Equity | 10/15 | €115,337 | €162,037 | +€46,700 | +40.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,094 | €154,784 | +€46,690 | +43.2% |
| Non-distributable reserves | 130/1 | €1,884 | €1,884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,884 | €1,884 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €106,210 | €152,900 | +€46,690 | +44.0% |
| Profit (loss) carried forward | 14 | €1,043 | €1,053 | +€10 | +1.0% |
| Amounts payable | 17/49 | €15,410 | €18,168 | +€2,757 | +17.9% |
| Amounts payable after more than one year | 17 | €6,025 | €0 | -€6,025 | -100.0% |
| Financial debts | 170/4 | €6,025 | €0 | -€6,025 | -100.0% |
| Amounts payable within one year | 42/48 | €9,385 | €18,168 | +€8,783 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €1,529 | €6,025 | +€4,497 | +294.1% |
| Trade debts | 44 | €1,491 | €4,636 | +€3,145 | +211.0% |
| Suppliers | 440/4 | €1,491 | €4,636 | +€3,145 | +211.0% |
| Taxes, remuneration and social security | 45 | €6,366 | €7,506 | +€1,141 | +17.9% |
| Taxes | 450/3 | €6,366 | €7,506 | +€1,141 | +17.9% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €2,544 | +€601 | +30.9% |
| Other operating charges | 640/8 | €2,071 | €6,265 | +€4,194 | +202.5% |
| Gross operating margin | 9900 | €36,260 | €58,107 | +€21,847 | +60.3% |
| Operating profit (loss) | 9901 | €32,247 | €49,299 | +€17,052 | +52.9% |
| Financial income | 75/76B | €3,343 | €3,426 | +€83 | +2.5% |
| Recurring financial income | 75 | €3,343 | €3,426 | +€83 | +2.5% |
| Financial charges | 65/66B | €1,331 | €1,356 | +€24 | +1.8% |
| Recurring financial charges | 65 | €1,331 | €1,356 | +€24 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €34,258 | €51,369 | +€17,111 | +49.9% |
| Income taxes | 67/77 | €3,114 | €4,669 | +€1,555 | +49.9% |
| Profit (loss) for the period | 9904 | €31,144 | €46,700 | +€15,556 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,144 | €46,700 | +€15,556 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.