BECIMO: 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.
BECIMO
Largest movements
- Tangible fixed assets -€568,998
down €568,998 (-70.3%), from €809,688 to €240,690
of which Land and buildings: -€570,072
- Cash +€362,502
up €362,502 (+2519.0%), from €14,391 to €376,893
mainly Investment in fixed assets (net) (+€541,954) and Net result for the year (+€80,469)
- Receivables after one year -€33,000
down €33,000 (-8.3%), from €399,000 to €366,000
- Receivables within one year -€19,655
down €19,655 (-44.0%), from €44,718 to €25,063
of which Other amounts receivable: -€14,655
- Other debts -€359,106
down €359,106 (-31.0%), from €1.2m to €800,894
- Reserves +€50,000
up €50,000 (+218.7%), from €22,860 to €72,860
of which Distributable reserves: +€50,000
- Profit (loss) carried forward +€30,468
up €30,468 (+41.2%), from €73,978 to €104,446
- Tax, wage and social debts +€20,024
up €20,024 (+589.8%), from €3,395 to €23,419
- Gross operating margin +€94,179
up €94,179 (+193.2%), from €48,753 to €142,932
- Depreciation -€30,978
down €30,978 (-53.4%), from €58,022 to €27,044
- Taxes +€19,442
up €19,442, from -€267 to €19,175
- Other operating charges +€12,638
up €12,638 (+85.7%), from €14,743 to €27,381
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 | €1,267,797 | €1,008,646 | -€259,151 | -20.4% |
| Fixed assets | 21/28 | €809,688 | €240,690 | -€568,998 | -70.3% |
| Tangible fixed assets | 22/27 | €809,688 | €240,690 | -€568,998 | -70.3% |
| Land and buildings | 22 | €809,204 | €239,132 | -€570,072 | -70.4% |
| Furniture and vehicles | 24 | €484 | €1,558 | +€1,074 | +221.9% |
| Current assets | 29/58 | €458,109 | €767,956 | +€309,847 | +67.6% |
| Amounts receivable after more than one year | 29 | €399,000 | €366,000 | -€33,000 | -8.3% |
| Other amounts receivable | 291 | €399,000 | €366,000 | -€33,000 | -8.3% |
| Amounts receivable within one year | 40/41 | €44,718 | €25,063 | -€19,655 | -44.0% |
| Trade receivables | 40 | €30,063 | €25,063 | -€5,000 | -16.6% |
| Other amounts receivable | 41 | €14,655 | - | -€14,655 | |
| Cash at bank and in hand | 54/58 | €14,391 | €376,893 | +€362,502 | +2519.0% |
| Total equity and liabilities | 10/49 | €1,267,797 | €1,008,646 | -€259,151 | -20.4% |
| Equity | 10/15 | €103,038 | €183,506 | +€80,468 | +78.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,860 | €72,860 | +€50,000 | +218.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €73,978 | €104,446 | +€30,468 | +41.2% |
| Amounts payable | 17/49 | €1,164,759 | €825,140 | -€339,619 | -29.2% |
| Amounts payable within one year | 42/48 | €1,164,759 | €825,140 | -€339,619 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €717 | - | -€717 | |
| Trade debts | 44 | €647 | €827 | +€180 | +27.8% |
| Suppliers | 440/4 | €647 | €827 | +€180 | +27.8% |
| Taxes, remuneration and social security | 45 | €3,395 | €23,419 | +€20,024 | +589.8% |
| Taxes | 450/3 | €3,395 | €23,419 | +€20,024 | +589.8% |
| Other amounts payable | 47/48 | €1,160,000 | €800,894 | -€359,106 | -31.0% |
| Non-recurring operating income | 76A | - | €90,273 | +€90,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,022 | €27,044 | -€30,978 | -53.4% |
| Other operating charges | 640/8 | €14,743 | €27,381 | +€12,638 | +85.7% |
| Gross operating margin | 9900 | €48,753 | €142,932 | +€94,179 | +193.2% |
| Operating profit (loss) | 9901 | -€24,012 | €88,507 | +€112,519 | |
| Financial income | 75/76B | €12,054 | €11,451 | -€603 | -5.0% |
| Recurring financial income | 75 | €12,054 | €11,451 | -€603 | -5.0% |
| Financial charges | 65/66B | €698 | €315 | -€383 | -54.9% |
| Recurring financial charges | 65 | €698 | €315 | -€383 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,656 | €99,643 | +€112,299 | |
| Income taxes | 67/77 | -€267 | €19,175 | +€19,442 | |
| Profit (loss) for the period | 9904 | -€12,389 | €80,469 | +€92,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,389 | €80,469 | +€92,858 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.