BECEKA: 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.
BECEKA
Largest movements
- Tangible fixed assets +€13,884
up €13,884 (+4.1%), from €337,971 to €351,855
- Profit (loss) carried forward +€23,885
up €23,885 (+84.5%), from -€28,253 to -€4,368
- Debts after one year -€7,193
down €7,193 (-2.7%), from €269,698 to €262,505
of which Financial debts: -€19,693
- Gross operating margin -€7,770
down €7,770 (-13.4%), from €58,000 to €50,230
- Depreciation +€2,021
up €2,021 (+16.0%), from €12,603 to €14,624
- Taxes +€934
new in 2024: €934
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,759 | €360,945 | +€16,187 | +4.7% |
| Fixed assets | 21/28 | €337,971 | €351,855 | +€13,884 | +4.1% |
| Tangible fixed assets | 22/27 | €337,971 | €351,855 | +€13,884 | +4.1% |
| Land and buildings | 22 | €337,971 | €351,855 | +€13,884 | +4.1% |
| Current assets | 29/58 | €6,788 | €9,091 | +€2,303 | +33.9% |
| Amounts receivable within one year | 40/41 | €146 | €2,211 | +€2,066 | +1418.0% |
| Other amounts receivable | 41 | €146 | €2,211 | +€2,066 | +1418.0% |
| Cash at bank and in hand | 54/58 | €5,861 | €6,037 | +€176 | +3.0% |
| Deferred charges and accrued income | 490/1 | €781 | €842 | +€61 | +7.8% |
| Total equity and liabilities | 10/49 | €344,759 | €360,945 | +€16,187 | +4.7% |
| Equity | 10/15 | €51,766 | €75,651 | +€23,885 | +46.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €30,019 | €30,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,243 | €4,243 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €4,243 | €4,243 | = | 0.0% |
| Distributable reserves | 133 | €25,776 | €25,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,253 | -€4,368 | +€23,885 | +84.5% |
| Amounts payable | 17/49 | €292,993 | €285,294 | -€7,698 | -2.6% |
| Amounts payable after more than one year | 17 | €269,698 | €262,505 | -€7,193 | -2.7% |
| Financial debts | 170/4 | €134,698 | €115,005 | -€19,693 | -14.6% |
| Other amounts payable | 178/9 | €135,000 | €147,500 | +€12,500 | +9.3% |
| Amounts payable within one year | 42/48 | €22,545 | €21,385 | -€1,160 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €19,427 | €19,693 | +€266 | +1.4% |
| Trade debts | 44 | €3,117 | €1,692 | -€1,426 | -45.7% |
| Suppliers | 440/4 | €3,117 | €1,692 | -€1,426 | -45.7% |
| Accrued charges and deferred income | 492/3 | €750 | €1,405 | +€655 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,603 | €14,624 | +€2,021 | +16.0% |
| Other operating charges | 640/8 | €6,978 | €7,255 | +€277 | +4.0% |
| Gross operating margin | 9900 | €58,000 | €50,230 | -€7,770 | -13.4% |
| Operating profit (loss) | 9901 | €38,419 | €28,352 | -€10,068 | -26.2% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €3,967 | €3,573 | -€394 | -9.9% |
| Recurring financial charges | 65 | €3,967 | €3,573 | -€394 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €34,452 | €24,819 | -€9,633 | -28.0% |
| Income taxes | 67/77 | - | €934 | +€934 | |
| Profit (loss) for the period | 9904 | €34,452 | €23,885 | -€10,567 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,452 | €23,885 | -€10,567 | -30.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.