BECCA GROUP: 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.
BECCA GROUP
Largest movements
- Tangible fixed assets +€19,568
up €19,568 (+76.4%), from €25,611 to €45,179
of which Furniture and vehicles: +€24,113
- Cash -€2,517
down €2,517 (-19.0%), from €13,267 to €10,750
mainly Investment in fixed assets (net) (-€29,453) and Trade debts (-€5,958)
- Deferred charges and accrued income -€2,086
down €2,086 (-43.7%), from €4,777 to €2,691
- Receivables within one year +€1,501
up €1,501 (+4.0%), from €37,119 to €38,620
of which Trade receivables: +€2,757
- Profit (loss) carried forward +€31,464
new in 2025: €31,464
- Reserves -€30,449
no longer reported in 2025 (was €30,449)
- Debts after one year +€12,638
up €12,638 (+94.3%), from €13,397 to €26,035
- Current portion of long-term debt +€6,647
up €6,647 (+144%), from €4,613 to €11,260
- Trade debts -€5,958
down €5,958 (-54.1%), from €11,003 to €5,045
- Gross operating margin -€25,726
down €25,726 (-51.5%), from €49,997 to €24,271
- Depreciation +€6,741
up €6,741 (+214%), from €3,145 to €9,886
- Taxes -€6,307
down €6,307 (-62.3%), from €10,120 to €3,813
- Financial charges +€2,499
up €2,499 (+77.7%), from €3,216 to €5,715
- Other operating charges +€776
up €776 (+25.3%), from €3,067 to €3,843
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 | €81,044 | €97,510 | +€16,466 | +20.3% |
| Fixed assets | 21/28 | €25,881 | €45,449 | +€19,568 | +75.6% |
| Tangible fixed assets | 22/27 | €25,611 | €45,179 | +€19,568 | +76.4% |
| Plant, machinery and equipment | 23 | €20,832 | €16,287 | -€4,545 | -21.8% |
| Furniture and vehicles | 24 | €4,779 | €28,892 | +€24,113 | +505% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €55,163 | €52,061 | -€3,102 | -5.6% |
| Amounts receivable within one year | 40/41 | €37,119 | €38,620 | +€1,501 | +4.0% |
| Trade receivables | 40 | €35,674 | €38,431 | +€2,757 | +7.7% |
| Other amounts receivable | 41 | €1,445 | €189 | -€1,256 | -86.9% |
| Cash at bank and in hand | 54/58 | €13,267 | €10,750 | -€2,517 | -19.0% |
| Deferred charges and accrued income | 490/1 | €4,777 | €2,691 | -€2,086 | -43.7% |
| Total equity and liabilities | 10/49 | €81,044 | €97,510 | +€16,466 | +20.3% |
| Equity | 10/15 | €31,949 | €32,964 | +€1,015 | +3.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €30,449 | - | -€30,449 | |
| Distributable reserves | 133 | €30,449 | - | -€30,449 | |
| Profit (loss) carried forward | 14 | - | €31,464 | +€31,464 | |
| Amounts payable | 17/49 | €49,095 | €64,546 | +€15,451 | +31.5% |
| Amounts payable after more than one year | 17 | €13,397 | €26,035 | +€12,638 | +94.3% |
| Financial debts | 170/4 | €13,397 | €26,035 | +€12,638 | +94.3% |
| Amounts payable within one year | 42/48 | €32,963 | €36,398 | +€3,435 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €4,613 | €11,260 | +€6,647 | +144% |
| Financial debts | 43 | - | €74 | +€74 | |
| Credit institutions | 430/8 | - | €74 | +€74 | |
| Trade debts | 44 | €11,003 | €5,045 | -€5,958 | -54.1% |
| Suppliers | 440/4 | €11,003 | €5,045 | -€5,958 | -54.1% |
| Taxes, remuneration and social security | 45 | €14,803 | €17,383 | +€2,580 | +17.4% |
| Taxes | 450/3 | €10,120 | €13,933 | +€3,813 | +37.7% |
| Remuneration and social security | 454/9 | €4,683 | €3,450 | -€1,233 | -26.3% |
| Other amounts payable | 47/48 | €2,544 | €2,636 | +€92 | +3.6% |
| Accrued charges and deferred income | 492/3 | €2,735 | €2,113 | -€622 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,145 | €9,886 | +€6,741 | +214% |
| Other operating charges | 640/8 | €3,067 | €3,843 | +€776 | +25.3% |
| Gross operating margin | 9900 | €49,997 | €24,271 | -€25,726 | -51.5% |
| Operating profit (loss) | 9901 | €43,785 | €10,543 | -€33,242 | -75.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,216 | €5,715 | +€2,499 | +77.7% |
| Recurring financial charges | 65 | €3,216 | €5,715 | +€2,499 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €40,569 | €4,828 | -€35,741 | -88.1% |
| Income taxes | 67/77 | €10,120 | €3,813 | -€6,307 | -62.3% |
| Profit (loss) for the period | 9904 | €30,449 | €1,015 | -€29,434 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,449 | €1,015 | -€29,434 | -96.7% |
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 19 October 2026 via checked.be.