BECHRIS: 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.
BECHRIS
Largest movements
- Current investments +€41,575
new in 2025: €41,575
- Receivables within one year -€24,233
down €24,233 (-19.9%), from €121,568 to €97,335
of which Trade receivables: -€26,722
- Tangible fixed assets -€14,431
down €14,431 (-26.9%), from €53,743 to €39,312
of which Furniture and vehicles: -€9,463
- Cash -€10,473
down €10,473 (-23.2%), from €45,081 to €34,608
mainly Current investments (-€41,575) and Tax, wage and social debts (-€14,923)
- Reserves +€27,954
up €27,954 (+29.6%), from €94,540 to €122,494
of which Distributable reserves: +€27,954
- Tax, wage and social debts -€14,923
down €14,923 (-84.2%), from €17,719 to €2,796
- Debts after one year -€11,299
down €11,299 (-45.6%), from €24,781 to €13,482
- Current portion of long-term debt -€7,724
down €7,724 (-40.3%), from €19,186 to €11,462
- Other debts +€3,605
up €3,605 (+35.7%), from €10,110 to €13,715
- Gross operating margin -€33,347
down €33,347 (-32.6%), from €102,288 to €68,941
- Taxes -€10,930
down €10,930 (-39.4%), from €27,719 to €16,789
- Other operating charges -€2,355
down €2,355 (-31.9%), from €7,392 to €5,037
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 | €222,516 | €216,560 | -€5,956 | -2.7% |
| Fixed assets | 21/28 | €53,743 | €39,312 | -€14,431 | -26.9% |
| Tangible fixed assets | 22/27 | €53,743 | €39,312 | -€14,431 | -26.9% |
| Land and buildings | 22 | €872 | €2,089 | +€1,217 | +139.5% |
| Plant, machinery and equipment | 23 | €28,273 | €22,089 | -€6,184 | -21.9% |
| Furniture and vehicles | 24 | €24,598 | €15,135 | -€9,463 | -38.5% |
| Current assets | 29/58 | €168,773 | €177,248 | +€8,475 | +5.0% |
| Amounts receivable within one year | 40/41 | €121,568 | €97,335 | -€24,233 | -19.9% |
| Trade receivables | 40 | €121,082 | €94,360 | -€26,722 | -22.1% |
| Other amounts receivable | 41 | €485 | €2,975 | +€2,490 | +512.9% |
| Current investments | 50/53 | - | €41,575 | +€41,575 | |
| Cash at bank and in hand | 54/58 | €45,081 | €34,608 | -€10,473 | -23.2% |
| Deferred charges and accrued income | 490/1 | €2,124 | €3,730 | +€1,605 | +75.6% |
| Total equity and liabilities | 10/49 | €222,516 | €216,560 | -€5,956 | -2.7% |
| Equity | 10/15 | €145,658 | €173,612 | +€27,954 | +19.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €94,540 | €122,494 | +€27,954 | +29.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €92,681 | €120,635 | +€27,954 | +30.2% |
| Profit (loss) carried forward | 14 | €32,526 | €32,526 | = | 0.0% |
| Amounts payable | 17/49 | €76,858 | €42,948 | -€33,910 | -44.1% |
| Amounts payable after more than one year | 17 | €24,781 | €13,482 | -€11,299 | -45.6% |
| Financial debts | 170/4 | €24,781 | €13,482 | -€11,299 | -45.6% |
| Amounts payable within one year | 42/48 | €50,569 | €28,872 | -€21,697 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €19,186 | €11,462 | -€7,724 | -40.3% |
| Trade debts | 44 | €3,554 | €899 | -€2,655 | -74.7% |
| Suppliers | 440/4 | €3,554 | €899 | -€2,655 | -74.7% |
| Taxes, remuneration and social security | 45 | €17,719 | €2,796 | -€14,923 | -84.2% |
| Taxes | 450/3 | €17,719 | €2,796 | -€14,923 | -84.2% |
| Other amounts payable | 47/48 | €10,110 | €13,715 | +€3,605 | +35.7% |
| Accrued charges and deferred income | 492/3 | €1,508 | €594 | -€914 | -60.6% |
| Non-recurring operating income | 76A | €0 | €266 | +€266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,668 | €17,903 | +€235 | +1.3% |
| Other operating charges | 640/8 | €7,392 | €5,037 | -€2,355 | -31.9% |
| Gross operating margin | 9900 | €102,288 | €68,941 | -€33,347 | -32.6% |
| Operating profit (loss) | 9901 | €77,229 | €46,002 | -€31,226 | -40.4% |
| Financial income | 75/76B | €47 | €11 | -€36 | -77.1% |
| Recurring financial income | 75 | €47 | €11 | -€36 | -77.1% |
| Financial charges | 65/66B | €1,983 | €1,270 | -€713 | -36.0% |
| Recurring financial charges | 65 | €1,983 | €1,270 | -€713 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €75,293 | €44,743 | -€30,550 | -40.6% |
| Income taxes | 67/77 | €27,719 | €16,789 | -€10,930 | -39.4% |
| Profit (loss) for the period | 9904 | €47,574 | €27,954 | -€19,620 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,574 | €27,954 | -€19,620 | -41.2% |
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 29 September 2026 via checked.be.