BeCeM: 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.
BeCeM
Largest movements
- Cash +€14,193
up €14,193 (+72.8%), from €19,495 to €33,689
mainly Net result for the year (+€21,938) and Trade debts (+€2,024)
- Receivables within one year +€6,420
up €6,420 (+135.0%), from €4,755 to €11,176
of which Other amounts receivable: +€5,152
- Reserves +€21,938
up €21,938 (+146.2%), from €15,010 to €36,948
- Tax, wage and social debts -€3,758
down €3,758 (-63.5%), from €5,917 to €2,160
of which Taxes: -€3,841
- Trade debts +€2,024
up €2,024 (+138.0%), from €1,467 to €3,490
- Gross operating margin +€8,846
up €8,846 (+46.4%), from €19,047 to €27,893
- Taxes +€1,899
up €1,899 (+49.4%), from €3,841 to €5,740
- Depreciation +€323
up €323 (+375.3%), from €86 to €410
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 | €25,394 | €45,598 | +€20,204 | +79.6% |
| Fixed assets | 21/28 | €1,143 | €733 | -€410 | -35.8% |
| Tangible fixed assets | 22/27 | €1,143 | €733 | -€410 | -35.8% |
| Furniture and vehicles | 24 | €1,143 | €733 | -€410 | -35.8% |
| Current assets | 29/58 | €24,251 | €44,864 | +€20,614 | +85.0% |
| Amounts receivable within one year | 40/41 | €4,755 | €11,176 | +€6,420 | +135.0% |
| Trade receivables | 40 | €481 | €1,750 | +€1,268 | +263.5% |
| Other amounts receivable | 41 | €4,274 | €9,426 | +€5,152 | +120.5% |
| Cash at bank and in hand | 54/58 | €19,495 | €33,689 | +€14,193 | +72.8% |
| Total equity and liabilities | 10/49 | €25,394 | €45,598 | +€20,204 | +79.6% |
| Equity | 10/15 | €18,010 | €39,948 | +€21,938 | +121.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,010 | €36,948 | +€21,938 | +146.2% |
| Distributable reserves | 133 | €15,010 | €36,948 | +€21,938 | +146.2% |
| Amounts payable | 17/49 | €7,384 | €5,650 | -€1,734 | -23.5% |
| Amounts payable within one year | 42/48 | €7,384 | €5,650 | -€1,734 | -23.5% |
| Trade debts | 44 | €1,467 | €3,490 | +€2,024 | +138.0% |
| Suppliers | 440/4 | €1,467 | €3,490 | +€2,024 | +138.0% |
| Taxes, remuneration and social security | 45 | €5,917 | €2,160 | -€3,758 | -63.5% |
| Taxes | 450/3 | €3,841 | €0 | -€3,841 | -100.0% |
| Remuneration and social security | 454/9 | €2,076 | €2,160 | +€83 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86 | €410 | +€323 | +375.3% |
| Other operating charges | 640/8 | €106 | €0 | -€106 | -100.0% |
| Gross operating margin | 9900 | €19,047 | €27,893 | +€8,846 | +46.4% |
| Operating profit (loss) | 9901 | €18,856 | €27,483 | +€8,628 | +45.8% |
| Financial income | 75/76B | - | €240 | +€240 | |
| Recurring financial income | 75 | - | €240 | +€240 | |
| Financial charges | 65/66B | €5 | €45 | +€40 | +800.0% |
| Recurring financial charges | 65 | €5 | €45 | +€40 | +800.0% |
| Profit (loss) for the period before taxes | 9903 | €18,851 | €27,678 | +€8,828 | +46.8% |
| Income taxes | 67/77 | €3,841 | €5,740 | +€1,899 | +49.4% |
| Profit (loss) for the period | 9904 | €15,010 | €21,938 | +€6,929 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,010 | €21,938 | +€6,929 | +46.2% |
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 7 October 2026 via checked.be.