BECEMAT: 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.
BECEMAT
Largest movements
- Cash -€41,208
down €41,208 (-43.4%), from €94,953 to €53,745
mainly Contributions, distributions and other (-€61,500) and Receivables within one year (-€21,132)
- Receivables within one year +€21,132
up €21,132 (+250.8%), from €8,424 to €29,556
of which Trade receivables: +€16,639
- Tangible fixed assets -€3,576
down €3,576 (-100.0%), from €3,576 to €0
- Profit (loss) carried forward -€10,844
down €10,844 (-52.4%), from €20,696 to €9,852
- Tax, wage and social debts -€10,564
down €10,564 (-44.8%), from €23,581 to €13,017
- Other debts -€2,806
down €2,806 (-4.6%), from €61,030 to €58,224
- Financial income -€23,212
down €23,212 (-75.5%), from €30,739 to €7,527
- Taxes -€3,775
down €3,775 (-21.8%), from €17,290 to €13,515
- Gross operating margin +€834
up €834 (+1.4%), from €60,378 to €61,212
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 | €109,525 | €85,111 | -€24,415 | -22.3% |
| Fixed assets | 21/28 | €3,576 | €0 | -€3,576 | -100.0% |
| Tangible fixed assets | 22/27 | €3,576 | €0 | -€3,576 | -100.0% |
| Furniture and vehicles | 24 | €3,576 | €0 | -€3,576 | -100.0% |
| Current assets | 29/58 | €105,949 | €85,111 | -€20,839 | -19.7% |
| Amounts receivable within one year | 40/41 | €8,424 | €29,556 | +€21,132 | +250.8% |
| Trade receivables | 40 | - | €16,639 | +€16,639 | |
| Other amounts receivable | 41 | €8,424 | €12,917 | +€4,493 | +53.3% |
| Cash at bank and in hand | 54/58 | €94,953 | €53,745 | -€41,208 | -43.4% |
| Deferred charges and accrued income | 490/1 | €2,572 | €1,810 | -€763 | -29.7% |
| Total equity and liabilities | 10/49 | €109,525 | €85,111 | -€24,415 | -22.3% |
| Equity | 10/15 | €24,196 | €13,352 | -€10,844 | -44.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,696 | €9,852 | -€10,844 | -52.4% |
| Amounts payable | 17/49 | €85,329 | €71,759 | -€13,571 | -15.9% |
| Amounts payable within one year | 42/48 | €85,329 | €71,759 | -€13,571 | -15.9% |
| Trade debts | 44 | €719 | €518 | -€201 | -27.9% |
| Suppliers | 440/4 | €719 | €518 | -€201 | -27.9% |
| Taxes, remuneration and social security | 45 | €23,581 | €13,017 | -€10,564 | -44.8% |
| Taxes | 450/3 | €23,581 | €13,017 | -€10,564 | -44.8% |
| Other amounts payable | 47/48 | €61,030 | €58,224 | -€2,806 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,004 | €3,576 | -€428 | -10.7% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €60,378 | €61,212 | +€834 | +1.4% |
| Operating profit (loss) | 9901 | €55,475 | €56,707 | +€1,232 | +2.2% |
| Financial income | 75/76B | €30,739 | €7,527 | -€23,212 | -75.5% |
| Recurring financial income | 75 | €30,739 | €7,527 | -€23,212 | -75.5% |
| Financial charges | 65/66B | €57 | €63 | +€6 | +10.6% |
| Recurring financial charges | 65 | €57 | €63 | +€6 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €86,157 | €64,171 | -€21,986 | -25.5% |
| Income taxes | 67/77 | €17,290 | €13,515 | -€3,775 | -21.8% |
| Profit (loss) for the period | 9904 | €68,868 | €50,656 | -€18,211 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,868 | €50,656 | -€18,211 | -26.4% |
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 3 October 2026 via checked.be.