BECASA: what changed
Two financial 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.
BECASA
Largest movements
- Receivables within one year +€49,707
up €49,707 (+667.6%), from €7,445 to €57,152
of which Trade receivables: +€42,088
- Cash +€21,520
up €21,520 (+21.8%), from €98,866 to €120,386
mainly Trade debts (+€87,391) and Depreciation (+€975)
- Stocks and contracts +€10,000
up €10,000 (+5.7%), from €175,703 to €185,703
of which Contracts in progress: +€10,000
- Deferred charges and accrued income +€5,152
new in 2025: €5,152
- Trade debts +€87,391
up €87,391 (+99.2%), from €88,130 to €175,521
- Write-downs +€99,995
new in 2025: €99,995
- Gross operating margin +€95,981
up €95,981 (+818.2%), from €11,730 to €107,711
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 | €284,676 | €370,080 | +€85,403 | +30.0% |
| Fixed assets | 21/28 | €2,662 | €1,687 | -€975 | -36.6% |
| Tangible fixed assets | 22/27 | €2,662 | €1,687 | -€975 | -36.6% |
| Plant, machinery and equipment | 23 | €1,281 | €958 | -€324 | -25.3% |
| Furniture and vehicles | 24 | €1,381 | €729 | -€651 | -47.2% |
| Current assets | 29/58 | €282,015 | €368,393 | +€86,379 | +30.6% |
| Stocks and contracts in progress | 3 | €175,703 | €185,703 | +€10,000 | +5.7% |
| Stocks | 30/36 | €165,703 | €165,703 | = | 0.0% |
| Contracts in progress | 37 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €7,445 | €57,152 | +€49,707 | +667.6% |
| Trade receivables | 40 | €3,750 | €45,838 | +€42,088 | +1122.3% |
| Other amounts receivable | 41 | €3,695 | €11,314 | +€7,619 | +206.2% |
| Cash at bank and in hand | 54/58 | €98,866 | €120,386 | +€21,520 | +21.8% |
| Deferred charges and accrued income | 490/1 | - | €5,152 | +€5,152 | |
| Total equity and liabilities | 10/49 | €284,676 | €370,080 | +€85,403 | +30.0% |
| Equity | 10/15 | €11,236 | €9,156 | -€2,080 | -18.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,236 | -€844 | -€2,080 | |
| Amounts payable | 17/49 | €273,441 | €360,924 | +€87,483 | +32.0% |
| Amounts payable after more than one year | 17 | €173,000 | €173,000 | = | 0.0% |
| Financial debts | 170/4 | €173,000 | €173,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,441 | €187,924 | +€87,483 | +87.1% |
| Trade debts | 44 | €88,130 | €175,521 | +€87,391 | +99.2% |
| Suppliers | 440/4 | €88,130 | €175,521 | +€87,391 | +99.2% |
| Taxes, remuneration and social security | 45 | €905 | €330 | -€575 | -63.5% |
| Taxes | 450/3 | €905 | €330 | -€575 | -63.5% |
| Other amounts payable | 47/48 | €11,406 | €12,073 | +€667 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €975 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €99,995 | +€99,995 | |
| Other operating charges | 640/8 | €155 | €176 | +€21 | +13.5% |
| Gross operating margin | 9900 | €11,730 | €107,711 | +€95,981 | +818.2% |
| Operating profit (loss) | 9901 | €10,600 | €6,565 | -€4,036 | -38.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €8,459 | €8,297 | -€162 | -1.9% |
| Recurring financial charges | 65 | €8,459 | €8,297 | -€162 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €2,141 | -€1,733 | -€3,873 | |
| Income taxes | 67/77 | €905 | €347 | -€558 | -61.6% |
| Profit (loss) for the period | 9904 | €1,236 | -€2,080 | -€3,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,236 | -€2,080 | -€3,316 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.