BECATECH: 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.
BECATECH
Largest movements
- Receivables within one year +€128,947
up €128,947 (+36.3%), from €355,302 to €484,250
of which Other amounts receivable: +€206,485
- Cash -€66,658
down €66,658 (-50.6%), from €131,838 to €65,179
mainly Receivables within one year (-€128,947) and Trade debts (-€72,108)
- Tangible fixed assets +€35,439
up €35,439 (+143.2%), from €24,754 to €60,194
of which Furniture and vehicles: +€28,968
- Stocks and contracts -€21,885
down €21,885 (-4.9%), from €449,500 to €427,615
of which Stocks: -€72,061
- Trade debts -€72,108
down €72,108 (-14.9%), from €485,147 to €413,039
- Other debts +€55,142
up €55,142 (+679931.6%), from €8 to €55,151
- Profit (loss) carried forward +€34,472
up €34,472 (+64.9%), from -€53,111 to -€18,639
- Debts after one year +€24,319
new in 2025: €24,319
- Tax, wage and social debts +€22,492
up €22,492 (+436.6%), from €5,152 to €27,644
of which Taxes: +€15,816
- Gross operating margin +€163,878
up €163,878 (+277.7%), from €59,015 to €222,892
- Staff costs +€70,236
up €70,236 (+70.5%), from €99,579 to €169,815
- Depreciation +€6,227
up €6,227 (+75.4%), from €8,257 to €14,484
- Financial income +€5,109
up €5,109 (+973.7%), from €525 to €5,634
of which Non-recurring financial income: +€4,547
- Financial charges +€3,879
up €3,879 (+68.9%), from €5,629 to €9,508
of which Financial charges: +€4,392
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 | €1,005,344 | €1,076,779 | +€71,435 | +7.1% |
| Fixed assets | 21/28 | €68,704 | €97,694 | +€28,989 | +42.2% |
| Tangible fixed assets | 22/27 | €24,754 | €60,194 | +€35,439 | +143.2% |
| Land and buildings | 22 | €4,101 | €9,648 | +€5,547 | +135.3% |
| Plant, machinery and equipment | 23 | €17,694 | €18,618 | +€925 | +5.2% |
| Furniture and vehicles | 24 | €2,959 | €31,927 | +€28,968 | +978.8% |
| Financial fixed assets | 28 | €43,950 | €37,500 | -€6,450 | -14.7% |
| Current assets | 29/58 | €936,640 | €979,086 | +€42,445 | +4.5% |
| Stocks and contracts in progress | 3 | €449,500 | €427,615 | -€21,885 | -4.9% |
| Stocks | 30/36 | €449,500 | €377,439 | -€72,061 | -16.0% |
| Contracts in progress | 37 | - | €50,176 | +€50,176 | |
| Amounts receivable within one year | 40/41 | €355,302 | €484,250 | +€128,947 | +36.3% |
| Trade receivables | 40 | €288,354 | €210,816 | -€77,538 | -26.9% |
| Other amounts receivable | 41 | €66,948 | €273,433 | +€206,485 | +308.4% |
| Cash at bank and in hand | 54/58 | €131,838 | €65,179 | -€66,658 | -50.6% |
| Deferred charges and accrued income | 490/1 | - | €2,041 | +€2,041 | |
| Total equity and liabilities | 10/49 | €1,005,344 | €1,076,779 | +€71,435 | +7.1% |
| Equity | 10/15 | €515,037 | €549,509 | +€34,472 | +6.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €368,148 | €368,148 | = | 0.0% |
| Distributable reserves | 133 | €368,148 | €368,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,111 | -€18,639 | +€34,472 | +64.9% |
| Amounts payable | 17/49 | €490,307 | €527,270 | +€36,963 | +7.5% |
| Amounts payable after more than one year | 17 | - | €24,319 | +€24,319 | |
| Financial debts | 170/4 | - | €24,319 | +€24,319 | |
| Amounts payable within one year | 42/48 | €490,307 | €502,951 | +€12,644 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,118 | +€7,118 | |
| Trade debts | 44 | €485,147 | €413,039 | -€72,108 | -14.9% |
| Suppliers | 440/4 | €485,147 | €413,039 | -€72,108 | -14.9% |
| Taxes, remuneration and social security | 45 | €5,152 | €27,644 | +€22,492 | +436.6% |
| Taxes | 450/3 | €5,152 | €20,968 | +€15,816 | +307.0% |
| Remuneration and social security | 454/9 | - | €6,675 | +€6,675 | |
| Other amounts payable | 47/48 | €8 | €55,151 | +€55,142 | +679931.6% |
| Remuneration, social security and pensions | 62 | €99,579 | €169,815 | +€70,236 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,257 | €14,484 | +€6,227 | +75.4% |
| Other operating charges | 640/8 | €196 | €248 | +€52 | +26.4% |
| Gross operating margin | 9900 | €59,015 | €222,892 | +€163,878 | +277.7% |
| Operating profit (loss) | 9901 | -€49,017 | €38,345 | +€87,362 | |
| Financial income | 75/76B | €525 | €5,634 | +€5,109 | +973.7% |
| Recurring financial income | 75 | €94 | €657 | +€562 | +597.7% |
| Non-recurring financial income | 76B | €431 | €4,978 | +€4,547 | +1055.9% |
| Financial charges | 65/66B | €5,629 | €9,508 | +€3,879 | +68.9% |
| Recurring financial charges | 65 | €5,115 | €9,508 | +€4,392 | +85.9% |
| Non-recurring financial charges | 66B | €513 | - | -€513 | |
| Profit (loss) for the period before taxes | 9903 | -€54,121 | €34,472 | +€88,593 | |
| Income taxes | 67/77 | -€1,010 | - | +€1,010 | |
| Profit (loss) for the period | 9904 | -€53,111 | €34,472 | +€87,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,111 | €34,472 | +€87,583 |
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 6 October 2026 via checked.be.