BECASSINE: 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.
BECASSINE
Largest movements
- Cash +€32,144
up €32,144 (+28.8%), from €111,724 to €143,867
mainly Net result for the year (+€29,018) and Other debts (+€17,020)
- Tangible fixed assets -€14,719
down €14,719 (-2.3%), from €635,326 to €620,608
of which Land and buildings: -€11,165
- Profit (loss) carried forward +€29,018
up €29,018 (+5.7%), from -€509,874 to -€480,856
- Debts after one year -€28,114
down €28,114 (-8.8%), from €319,486 to €291,372
- Other debts +€17,020
up €17,020 (+15.8%), from €107,811 to €124,831
- Gross operating margin -€3,096
down €3,096 (-5.9%), from €52,843 to €49,747
- Purchases and services +€2,285
up €2,285 (+27.5%), from €8,300 to €10,585
- Turnover -€811
down €811 (-1.3%), from €61,143 to €60,332
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 | €861,852 | €879,425 | +€17,573 | +2.0% |
| Fixed assets | 21/28 | €635,326 | €620,608 | -€14,719 | -2.3% |
| Tangible fixed assets | 22/27 | €635,326 | €620,608 | -€14,719 | -2.3% |
| Land and buildings | 22 | €620,757 | €609,592 | -€11,165 | -1.8% |
| Plant, machinery and equipment | 23 | €14,569 | €11,015 | -€3,554 | -24.4% |
| Current assets | 29/58 | €226,526 | €258,818 | +€32,292 | +14.3% |
| Amounts receivable within one year | 40/41 | €2,602 | €2,750 | +€148 | +5.7% |
| Trade receivables | 40 | - | €47 | +€47 | |
| Other amounts receivable | 41 | €2,602 | €2,703 | +€101 | +3.9% |
| Current investments | 50/53 | €112,200 | €112,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,724 | €143,867 | +€32,144 | +28.8% |
| Total equity and liabilities | 10/49 | €861,852 | €879,425 | +€17,573 | +2.0% |
| Equity | 10/15 | €212,594 | €241,612 | +€29,018 | +13.6% |
| Contributions | 10/11 | €334,191 | €334,191 | = | 0.0% |
| Outside capital | 11 | €334,191 | €334,191 | = | 0.0% |
| Other | 1109/19 | €334,191 | €334,191 | = | 0.0% |
| Revaluation surpluses | 12 | €388,277 | €388,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€509,874 | -€480,856 | +€29,018 | +5.7% |
| Amounts payable | 17/49 | €649,258 | €637,813 | -€11,444 | -1.8% |
| Amounts payable after more than one year | 17 | €319,486 | €291,372 | -€28,114 | -8.8% |
| Financial debts | 170/4 | €319,486 | €291,372 | -€28,114 | -8.8% |
| Amounts payable within one year | 42/48 | €329,772 | €345,841 | +€16,069 | +4.9% |
| Financial debts | 43 | €11,137 | €10,187 | -€951 | -8.5% |
| Credit institutions | 430/8 | €11,137 | €10,187 | -€951 | -8.5% |
| Taxes, remuneration and social security | 45 | €210,824 | €210,824 | = | 0.0% |
| Taxes | 450/3 | €210,824 | €210,824 | = | 0.0% |
| Other amounts payable | 47/48 | €107,811 | €124,831 | +€17,020 | +15.8% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Turnover | 70 | €61,143 | €60,332 | -€811 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,300 | €10,585 | +€2,285 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,719 | €14,719 | -€0 | 0.0% |
| Gross operating margin | 9900 | €52,843 | €49,747 | -€3,096 | -5.9% |
| Operating profit (loss) | 9901 | €38,125 | €35,029 | -€3,096 | -8.1% |
| Financial income | 75/76B | €868 | €338 | -€531 | -61.1% |
| Recurring financial income | 75 | €868 | €338 | -€531 | -61.1% |
| Financial charges | 65/66B | €6,701 | €6,349 | -€352 | -5.3% |
| Recurring financial charges | 65 | €6,701 | €6,349 | -€352 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €32,293 | €29,018 | -€3,275 | -10.1% |
| Profit (loss) for the period | 9904 | €32,293 | €29,018 | -€3,275 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,293 | €29,018 | -€3,275 | -10.1% |
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.