BECIMMO: 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.
BECIMMO
Largest movements
- Receivables within one year -€4,000
down €4,000 (-65.7%), from €6,091 to €2,091
of which Trade receivables: -€4,000
- Cash +€136
up €136 (+747.1%), from €18 to €154
mainly Receivables within one year (+€4,000) and Trade debts (+€475)
- Profit (loss) carried forward -€3,776
down €3,776 (-8.6%), from -€43,743 to -€47,519
- Other debts -€566
down €566 (-1.9%), from €29,457 to €28,892
- Trade debts +€475
new in 2025: €475
- Gross operating margin -€21,019
down €21,019, from €17,333 to -€3,687
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 | €6,174 | €2,308 | -€3,866 | -62.6% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €6,149 | €2,283 | -€3,866 | -62.9% |
| Amounts receivable within one year | 40/41 | €6,091 | €2,091 | -€4,000 | -65.7% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €2,091 | €2,091 | = | 0.0% |
| Current investments | 50/53 | €40 | €37 | -€2 | -6.1% |
| Cash at bank and in hand | 54/58 | €18 | €154 | +€136 | +747.1% |
| Total equity and liabilities | 10/49 | €6,174 | €2,308 | -€3,866 | -62.6% |
| Equity | 10/15 | -€23,283 | -€27,059 | -€3,776 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,743 | -€47,519 | -€3,776 | -8.6% |
| Amounts payable | 17/49 | €29,457 | €29,367 | -€90 | -0.3% |
| Amounts payable within one year | 42/48 | €29,457 | €29,367 | -€90 | -0.3% |
| Trade debts | 44 | - | €475 | +€475 | |
| Suppliers | 440/4 | - | €475 | +€475 | |
| Other amounts payable | 47/48 | €29,457 | €28,892 | -€566 | -1.9% |
| Gross operating margin | 9900 | €17,333 | -€3,687 | -€21,019 | |
| Operating profit (loss) | 9901 | €17,333 | -€3,687 | -€21,019 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €50 | €90 | +€40 | +80.2% |
| Recurring financial charges | 65 | €50 | €90 | +€40 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €17,283 | -€3,776 | -€21,059 | |
| Profit (loss) for the period | 9904 | €17,283 | -€3,776 | -€21,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,283 | -€3,776 | -€21,059 |
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 28 September 2026 via checked.be.