BECATRANS: 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.
BECATRANS
Largest movements
- Tangible fixed assets +€507,464
up €507,464 (+25.5%), from €2.0m to €2.5m
of which Furniture and vehicles: +€778,787
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Receivables within one year -€43,959
down €43,959 (-5.2%), from €837,688 to €793,728
of which Trade receivables: -€70,033
- Debts after one year +€452,647
up €452,647 (+39.3%), from €1.2m to €1.6m
- Reserves -€191,079
down €191,079 (-12.9%), from €1.5m to €1.3m
of which Distributable reserves: -€191,079
- Profit (loss) carried forward -€183,450
new in 2025: -€183,450
- Other debts +€178,862
up €178,862 (+1,464%), from €12,218 to €191,079
- Current portion of long-term debt +€129,708
up €129,708 (+25.6%), from €506,376 to €636,083
- Staff costs -€60,026
down €60,026 (-4.5%), from €1.3m to €1.3m
- Financial charges +€31,597
up €31,597 (+35.9%), from €87,900 to €119,497
- Depreciation +€25,586
up €25,586 (+4.0%), from €643,612 to €669,198
- Gross operating margin -€21,641
down €21,641 (-1.0%), from €2.1m to €2.1m
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.
Derived cash bridge
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 | €3,509,344 | €3,863,343 | +€353,999 | +10.1% |
| Fixed assets | 21/28 | €1,993,327 | €2,500,792 | +€507,464 | +25.5% |
| Tangible fixed assets | 22/27 | €1,989,992 | €2,497,457 | +€507,464 | +25.5% |
| Land and buildings | 22 | €1,758 | €1,484 | -€274 | -15.6% |
| Plant, machinery and equipment | 23 | €60,884 | €68,247 | +€7,363 | +12.1% |
| Furniture and vehicles | 24 | €312,522 | €1,091,309 | +€778,787 | +249% |
| Leasing and similar rights | 25 | €1,547,994 | €1,278,775 | -€269,218 | -17.4% |
| Other tangible fixed assets | 26 | €66,835 | €57,641 | -€9,194 | -13.8% |
| Financial fixed assets | 28 | €3,335 | €3,335 | = | 0.0% |
| Current assets | 29/58 | €1,516,016 | €1,362,551 | -€153,465 | -10.1% |
| Stocks and contracts in progress | 3 | €60,174 | €71,492 | +€11,319 | +18.8% |
| Stocks | 30/36 | €60,174 | €71,492 | +€11,319 | +18.8% |
| Amounts receivable within one year | 40/41 | €837,688 | €793,728 | -€43,959 | -5.2% |
| Trade receivables | 40 | €681,416 | €611,383 | -€70,033 | -10.3% |
| Other amounts receivable | 41 | €156,272 | €182,346 | +€26,074 | +16.7% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €422,520 | €416,788 | -€5,732 | -1.4% |
| Deferred charges and accrued income | 490/1 | €70,635 | €80,542 | +€9,907 | +14.0% |
| Total equity and liabilities | 10/49 | €3,509,344 | €3,863,343 | +€353,999 | +10.1% |
| Equity | 10/15 | €1,514,176 | €1,134,547 | -€379,629 | -25.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,483,884 | €1,292,805 | -€191,079 | -12.9% |
| Tax-exempt reserves | 132 | €555,760 | €555,760 | = | 0.0% |
| Distributable reserves | 133 | €928,124 | €737,044 | -€191,079 | -20.6% |
| Profit (loss) carried forward | 14 | - | -€183,450 | -€183,450 | |
| Investment grants | 15 | €11,700 | €6,600 | -€5,100 | -43.6% |
| Amounts payable | 17/49 | €1,995,168 | €2,728,796 | +€733,629 | +36.8% |
| Amounts payable after more than one year | 17 | €1,150,524 | €1,603,171 | +€452,647 | +39.3% |
| Financial debts | 170/4 | €1,150,524 | €1,603,171 | +€452,647 | +39.3% |
| Amounts payable within one year | 42/48 | €844,643 | €1,125,625 | +€280,982 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €506,376 | €636,083 | +€129,708 | +25.6% |
| Trade debts | 44 | €152,289 | €145,548 | -€6,741 | -4.4% |
| Suppliers | 440/4 | €152,289 | €145,548 | -€6,741 | -4.4% |
| Taxes, remuneration and social security | 45 | €173,761 | €152,914 | -€20,847 | -12.0% |
| Taxes | 450/3 | €43,280 | €28,468 | -€14,812 | -34.2% |
| Remuneration and social security | 454/9 | €130,481 | €124,446 | -€6,035 | -4.6% |
| Other amounts payable | 47/48 | €12,218 | €191,079 | +€178,862 | +1,464% |
| Non-recurring operating income | 76A | €52,538 | €180,462 | +€127,924 | +243% |
| Remuneration, social security and pensions | 62 | €1,321,715 | €1,261,689 | -€60,026 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643,612 | €669,198 | +€25,586 | +4.0% |
| Other operating charges | 640/8 | €25,370 | €33,933 | +€8,564 | +33.8% |
| Non-recurring operating charges | 66A | €20,339 | €201,061 | +€180,722 | +889% |
| Gross operating margin | 9900 | €2,117,940 | €2,096,298 | -€21,641 | -1.0% |
| Operating profit (loss) | 9901 | €106,904 | -€69,583 | -€176,487 | |
| Financial income | 75/76B | €7,193 | €5,851 | -€1,342 | -18.7% |
| Recurring financial income | 75 | €7,193 | €5,851 | -€1,342 | -18.7% |
| Financial charges | 65/66B | €87,900 | €119,497 | +€31,597 | +35.9% |
| Recurring financial charges | 65 | €87,900 | €119,497 | +€31,597 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €26,197 | -€183,229 | -€209,426 | |
| Income taxes | 67/77 | €11,294 | €221 | -€11,073 | -98.0% |
| Profit (loss) for the period | 9904 | €14,903 | -€183,450 | -€198,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,903 | -€183,450 | -€198,353 |
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 15 October 2026 via checked.be.