BECE: 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.
BECE
Largest movements
- Receivables within one year -€17,276
down €17,276 (-64.4%), from €26,832 to €9,556
of which Trade receivables: -€17,679
- Deferred charges and accrued income -€3,559
down €3,559 (-83.8%), from €4,246 to €686
- Stocks and contracts -€386
down €386 (-10.6%), from €3,636 to €3,250
- Accrued charges and deferred income -€22,087
no longer reported in 2025 (was €22,087)
- Profit (loss) carried forward -€4,772
down €4,772 (-13.5%), from -€35,298 to -€40,071
- Trade debts +€3,598
up €3,598 (+412%), from €873 to €4,472
- Other debts +€2,187
up €2,187 (+13.8%), from €15,836 to €18,023
- Tax, wage and social debts -€494
no longer reported in 2025 (was €494)
- Gross operating margin -€10,556
down €10,556, from €6,460 to -€4,096
- Depreciation -€145
down €145 (-90.5%), from €161 to €15
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 | €35,783 | €14,214 | -€21,568 | -60.3% |
| Fixed assets | 21/28 | €15 | - | -€15 | |
| Tangible fixed assets | 22/27 | €15 | - | -€15 | |
| Furniture and vehicles | 24 | €15 | - | -€15 | |
| Current assets | 29/58 | €35,767 | €14,214 | -€21,553 | -60.3% |
| Stocks and contracts in progress | 3 | €3,636 | €3,250 | -€386 | -10.6% |
| Stocks | 30/36 | €3,636 | €3,250 | -€386 | -10.6% |
| Amounts receivable within one year | 40/41 | €26,832 | €9,556 | -€17,276 | -64.4% |
| Trade receivables | 40 | €26,832 | €9,153 | -€17,679 | -65.9% |
| Other amounts receivable | 41 | - | €403 | +€403 | |
| Cash at bank and in hand | 54/58 | €1,054 | €722 | -€331 | -31.5% |
| Deferred charges and accrued income | 490/1 | €4,246 | €686 | -€3,559 | -83.8% |
| Total equity and liabilities | 10/49 | €35,783 | €14,214 | -€21,568 | -60.3% |
| Equity | 10/15 | -€3,507 | -€8,280 | -€4,772 | -136% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,199 | €13,199 | = | 0.0% |
| Distributable reserves | 133 | €13,199 | €13,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,298 | -€40,071 | -€4,772 | -13.5% |
| Amounts payable | 17/49 | €39,290 | €22,494 | -€16,796 | -42.7% |
| Amounts payable within one year | 42/48 | €17,203 | €22,494 | +€5,291 | +30.8% |
| Trade debts | 44 | €873 | €4,472 | +€3,598 | +412% |
| Suppliers | 440/4 | €873 | €4,472 | +€3,598 | +412% |
| Taxes, remuneration and social security | 45 | €494 | - | -€494 | |
| Taxes | 450/3 | €494 | - | -€494 | |
| Other amounts payable | 47/48 | €15,836 | €18,023 | +€2,187 | +13.8% |
| Accrued charges and deferred income | 492/3 | €22,087 | - | -€22,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €15 | -€145 | -90.5% |
| Other operating charges | 640/8 | €601 | €581 | -€20 | -3.4% |
| Gross operating margin | 9900 | €6,460 | -€4,096 | -€10,556 | |
| Operating profit (loss) | 9901 | €5,698 | -€4,692 | -€10,391 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €80 | €80 | +€0 | +0.3% |
| Recurring financial charges | 65 | €80 | €80 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,618 | -€4,772 | -€10,391 | |
| Profit (loss) for the period | 9904 | €5,618 | -€4,772 | -€10,391 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,618 | -€4,772 | -€10,391 |
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 16 October 2026 via checked.be.