BECASSE: 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.
BECASSE
Largest movements
- Tangible fixed assets -€1,342
down €1,342 (-6.3%), from €21,334 to €19,992
- Trade debts -€986
down €986 (-64.9%), from €1,519 to €533
- Profit (loss) carried forward -€663
down €663 (-1.7%), from -€39,349 to -€40,012
- Accrued charges and deferred income +€400
up €400 (+103.2%), from €387 to €787
- Gross operating margin +€3,459
up €3,459 (+1055.3%), from €328 to €3,786
- Other operating charges +€241
up €241 (+8.6%), from €2,786 to €3,026
- Financial charges +€67
up €67 (+460.0%), from €15 to €81
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 | €22,750 | €21,501 | -€1,249 | -5.5% |
| Fixed assets | 21/28 | €21,334 | €19,992 | -€1,342 | -6.3% |
| Tangible fixed assets | 22/27 | €21,334 | €19,992 | -€1,342 | -6.3% |
| Land and buildings | 22 | €21,334 | €19,992 | -€1,342 | -6.3% |
| Current assets | 29/58 | €1,416 | €1,509 | +€93 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,342 | €1,342 | = | 0.0% |
| Trade receivables | 40 | €1,342 | €1,342 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74 | €167 | +€93 | +124.7% |
| Total equity and liabilities | 10/49 | €22,750 | €21,501 | -€1,249 | -5.5% |
| Equity | 10/15 | €13,956 | €13,293 | -€663 | -4.8% |
| Contributions | 10/11 | €53,300 | €53,300 | = | 0.0% |
| Reserves | 13 | €5 | €5 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5 | €5 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,349 | -€40,012 | -€663 | -1.7% |
| Amounts payable | 17/49 | €8,794 | €8,208 | -€586 | -6.7% |
| Amounts payable within one year | 42/48 | €8,407 | €7,421 | -€986 | -11.7% |
| Trade debts | 44 | €1,519 | €533 | -€986 | -64.9% |
| Suppliers | 440/4 | €1,519 | €533 | -€986 | -64.9% |
| Other amounts payable | 47/48 | €6,888 | €6,888 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €787 | +€400 | +103.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €1,342 | +€13 | +1.0% |
| Other operating charges | 640/8 | €2,786 | €3,026 | +€241 | +8.6% |
| Gross operating margin | 9900 | €328 | €3,786 | +€3,459 | +1055.3% |
| Operating profit (loss) | 9901 | -€3,786 | -€582 | +€3,204 | +84.6% |
| Financial charges | 65/66B | €15 | €81 | +€67 | +460.0% |
| Recurring financial charges | 65 | €15 | €81 | +€67 | +460.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,801 | -€663 | +€3,138 | +82.6% |
| Profit (loss) for the period | 9904 | -€3,801 | -€663 | +€3,138 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,801 | -€663 | +€3,138 | +82.6% |
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 10 October 2026 via checked.be.