BECHET CERAMIC: 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.
BECHET CERAMIC
Largest movements
- Cash -€343,416
down €343,416 (-50.3%), from €682,637 to €339,222
mainly Contributions, distributions and other (-€280,000) and Other debts (-€74,271)
- Tangible fixed assets -€93,431
down €93,431 (-10.7%), from €872,714 to €779,283
of which Land and buildings: -€47,459
- Receivables within one year +€57,743
up €57,743 (+13.4%), from €431,386 to €489,129
of which Other amounts receivable: +€38,705
- Profit (loss) carried forward -€191,171
down €191,171 (-80.6%), from €237,332 to €46,161
- Other debts -€74,271
down €74,271 (-18.9%), from €392,766 to €318,496
- Tax, wage and social debts -€61,937
down €61,937 (-33.7%), from €183,746 to €121,810
of which Remuneration and social security: -€68,250
- Gross operating margin -€205,383
down €205,383 (-19.2%), from €1.1m to €864,949
- Taxes -€38,576
down €38,576 (-47.4%), from €81,434 to €42,859
- Staff costs +€18,416
up €18,416 (+3.0%), from €604,681 to €623,098
- Depreciation -€12,781
down €12,781 (-11.0%), from €116,340 to €103,559
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 | €2,197,639 | €1,818,942 | -€378,697 | -17.2% |
| Fixed assets | 21/28 | €973,351 | €879,920 | -€93,431 | -9.6% |
| Tangible fixed assets | 22/27 | €872,714 | €779,283 | -€93,431 | -10.7% |
| Land and buildings | 22 | €763,992 | €716,534 | -€47,459 | -6.2% |
| Furniture and vehicles | 24 | €108,722 | €62,750 | -€45,972 | -42.3% |
| Financial fixed assets | 28 | €100,637 | €100,637 | = | 0.0% |
| Current assets | 29/58 | €1,224,288 | €939,021 | -€285,266 | -23.3% |
| Stocks and contracts in progress | 3 | €100,173 | €99,189 | -€984 | -1.0% |
| Stocks | 30/36 | €100,173 | €99,189 | -€984 | -1.0% |
| Amounts receivable within one year | 40/41 | €431,386 | €489,129 | +€57,743 | +13.4% |
| Trade receivables | 40 | €392,416 | €411,454 | +€19,038 | +4.9% |
| Other amounts receivable | 41 | €38,970 | €77,675 | +€38,705 | +99.3% |
| Cash at bank and in hand | 54/58 | €682,637 | €339,222 | -€343,416 | -50.3% |
| Deferred charges and accrued income | 490/1 | €10,091 | €11,481 | +€1,390 | +13.8% |
| Total equity and liabilities | 10/49 | €2,197,639 | €1,818,942 | -€378,697 | -17.2% |
| Equity | 10/15 | €1,437,951 | €1,239,770 | -€198,181 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,182,019 | €1,175,009 | -€7,010 | -0.6% |
| Tax-exempt reserves | 132 | €28,001 | €20,991 | -€7,010 | -25.0% |
| Distributable reserves | 133 | €1,154,018 | €1,154,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,332 | €46,161 | -€191,171 | -80.6% |
| Provisions and deferred taxes | 16 | €18,646 | €15,037 | -€3,609 | -19.4% |
| Provisions for liabilities and charges | 160/5 | €4,228 | €4,228 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,228 | €4,228 | = | 0.0% |
| Deferred taxes | 168 | €14,418 | €10,809 | -€3,609 | -25.0% |
| Amounts payable | 17/49 | €741,042 | €564,135 | -€176,907 | -23.9% |
| Amounts payable after more than one year | 17 | €14,011 | - | -€14,011 | |
| Financial debts | 170/4 | €14,011 | - | -€14,011 | |
| Amounts payable within one year | 42/48 | €723,133 | €560,734 | -€162,399 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €31,668 | €14,011 | -€17,657 | -55.8% |
| Trade debts | 44 | €114,952 | €106,418 | -€8,534 | -7.4% |
| Suppliers | 440/4 | €114,952 | €106,418 | -€8,534 | -7.4% |
| Taxes, remuneration and social security | 45 | €183,746 | €121,810 | -€61,937 | -33.7% |
| Taxes | 450/3 | €51,983 | €58,297 | +€6,314 | +12.1% |
| Remuneration and social security | 454/9 | €131,763 | €63,513 | -€68,250 | -51.8% |
| Other amounts payable | 47/48 | €392,766 | €318,496 | -€74,271 | -18.9% |
| Accrued charges and deferred income | 492/3 | €3,898 | €3,401 | -€497 | -12.7% |
| Remuneration, social security and pensions | 62 | €604,681 | €623,098 | +€18,416 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,340 | €103,559 | -€12,781 | -11.0% |
| Other operating charges | 640/8 | €23,856 | €28,385 | +€4,529 | +19.0% |
| Non-recurring operating charges | 66A | €51,308 | - | -€51,308 | |
| Gross operating margin | 9900 | €1,070,333 | €864,949 | -€205,383 | -19.2% |
| Operating profit (loss) | 9901 | €274,147 | €109,908 | -€164,239 | -59.9% |
| Financial income | 75/76B | €19,241 | €27,481 | +€8,240 | +42.8% |
| Recurring financial income | 75 | €19,241 | €27,178 | +€7,937 | +41.2% |
| Non-recurring financial income | 76B | - | €303 | +€303 | |
| Financial charges | 65/66B | €15,474 | €16,321 | +€847 | +5.5% |
| Recurring financial charges | 65 | €15,474 | €16,321 | +€847 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €277,913 | €121,068 | -€156,845 | -56.4% |
| Transfer from deferred taxes | 780 | €8,072 | €3,609 | -€4,462 | -55.3% |
| Income taxes | 67/77 | €81,434 | €42,859 | -€38,576 | -47.4% |
| Profit (loss) for the period | 9904 | €204,551 | €81,819 | -€122,732 | -60.0% |
| Transfer from tax-exempt reserves | 789 | €15,675 | €7,010 | -€8,666 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €220,226 | €88,829 | -€131,397 | -59.7% |
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 9 October 2026 via checked.be.