BECHIRI: 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.
BECHIRI
Largest movements
- Cash +€42,696
up €42,696 (+313.0%), from €13,640 to €56,337
mainly Net result for the year (+€53,769) and Trade debts (+€17,227)
- Receivables within one year +€18,494
up €18,494 (+5.7%), from €323,306 to €341,800
of which Other amounts receivable: +€27,353
- Tangible fixed assets -€11,682
down €11,682 (-9.1%), from €128,916 to €117,234
of which Land and buildings: -€9,871
- Stocks and contracts +€6,448
up €6,448 (+10.4%), from €61,854 to €68,301
- Trade debts +€17,227
up €17,227 (+29.4%), from €58,548 to €75,775
- Profit (loss) carried forward +€12,543
up €12,543 (+26.1%), from €47,989 to €60,533
- Tax, wage and social debts +€10,896
up €10,896 (+102.6%), from €10,624 to €21,520
of which Remuneration and social security: +€5,750
- Other debts +€8,709
up €8,709 (+5.0%), from €172,544 to €181,254
- Gross operating margin +€12,845
up €12,845 (+8.9%), from €144,614 to €157,459
- Staff costs +€5,686
up €5,686 (+7.8%), from €72,470 to €78,156
- Financial charges +€3,233
up €3,233 (+29.0%), from €11,137 to €14,370
- Financial income +€3,215
up €3,215 (+27.7%), from €11,613 to €14,828
- Depreciation -€2,468
down €2,468 (-18.3%), from €13,477 to €11,009
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 | €534,379 | €587,181 | +€52,803 | +9.9% |
| Fixed assets | 21/28 | €129,418 | €117,736 | -€11,682 | -9.0% |
| Tangible fixed assets | 22/27 | €128,916 | €117,234 | -€11,682 | -9.1% |
| Land and buildings | 22 | €121,840 | €111,968 | -€9,871 | -8.1% |
| Plant, machinery and equipment | 23 | €454 | €217 | -€237 | -52.2% |
| Furniture and vehicles | 24 | €6,621 | €5,048 | -€1,573 | -23.8% |
| Financial fixed assets | 28 | €503 | €503 | = | 0.0% |
| Current assets | 29/58 | €404,960 | €469,445 | +€64,485 | +15.9% |
| Stocks and contracts in progress | 3 | €61,854 | €68,301 | +€6,448 | +10.4% |
| Stocks | 30/36 | €61,854 | €68,301 | +€6,448 | +10.4% |
| Amounts receivable within one year | 40/41 | €323,306 | €341,800 | +€18,494 | +5.7% |
| Trade receivables | 40 | €90,533 | €81,674 | -€8,859 | -9.8% |
| Other amounts receivable | 41 | €232,772 | €260,125 | +€27,353 | +11.8% |
| Cash at bank and in hand | 54/58 | €13,640 | €56,337 | +€42,696 | +313.0% |
| Deferred charges and accrued income | 490/1 | €6,161 | €3,007 | -€3,153 | -51.2% |
| Total equity and liabilities | 10/49 | €534,379 | €587,181 | +€52,803 | +9.9% |
| Equity | 10/15 | €280,878 | €293,421 | +€12,543 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €214,297 | €214,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €461 | €461 | = | 0.0% |
| Distributable reserves | 133 | €213,836 | €213,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,989 | €60,533 | +€12,543 | +26.1% |
| Amounts payable | 17/49 | €253,501 | €293,760 | +€40,259 | +15.9% |
| Amounts payable within one year | 42/48 | €245,769 | €281,930 | +€36,161 | +14.7% |
| Financial debts | 43 | €4,053 | €3,381 | -€672 | -16.6% |
| Credit institutions | 430/8 | €4,053 | €3,381 | -€672 | -16.6% |
| Trade debts | 44 | €58,548 | €75,775 | +€17,227 | +29.4% |
| Suppliers | 440/4 | €58,548 | €75,775 | +€17,227 | +29.4% |
| Taxes, remuneration and social security | 45 | €10,624 | €21,520 | +€10,896 | +102.6% |
| Taxes | 450/3 | €1,046 | €6,193 | +€5,146 | +491.8% |
| Remuneration and social security | 454/9 | €9,578 | €15,327 | +€5,750 | +60.0% |
| Other amounts payable | 47/48 | €172,544 | €181,254 | +€8,709 | +5.0% |
| Accrued charges and deferred income | 492/3 | €7,732 | €11,831 | +€4,099 | +53.0% |
| Non-recurring operating income | 76A | - | €3,455 | +€3,455 | |
| Remuneration, social security and pensions | 62 | €72,470 | €78,156 | +€5,686 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,477 | €11,009 | -€2,468 | -18.3% |
| Other operating charges | 640/8 | €3,287 | €3,417 | +€130 | +3.9% |
| Gross operating margin | 9900 | €144,614 | €157,459 | +€12,845 | +8.9% |
| Operating profit (loss) | 9901 | €55,380 | €64,877 | +€9,497 | +17.1% |
| Financial income | 75/76B | €11,613 | €14,828 | +€3,215 | +27.7% |
| Recurring financial income | 75 | €11,613 | €14,828 | +€3,215 | +27.7% |
| Financial charges | 65/66B | €11,137 | €14,370 | +€3,233 | +29.0% |
| Recurring financial charges | 65 | €11,137 | €14,370 | +€3,233 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €55,856 | €65,335 | +€9,478 | +17.0% |
| Income taxes | 67/77 | €11,035 | €11,566 | +€531 | +4.8% |
| Profit (loss) for the period | 9904 | €44,821 | €53,769 | +€8,947 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,821 | €53,769 | +€8,947 | +20.0% |
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.