BECINE: 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.
BECINE
Largest movements
- Tangible fixed assets -€49,912
down €49,912 (-3.6%), from €1.4m to €1.3m
of which Land and buildings: -€53,065
- Cash -€20,034
down €20,034 (-32.6%), from €61,542 to €41,508
mainly Debts after one year (-€96,077) and Other debts (-€24,226)
- Receivables within one year +€17,327
up €17,327, from €0 to €17,327
of which Trade receivables: +€10,906
- Debts after one year -€96,077
down €96,077 (-7.8%), from €1.2m to €1.1m
- Profit (loss) carried forward +€58,691
up €58,691 (+83.0%), from €70,689 to €129,380
- Other debts -€24,226
down €24,226 (-99.8%), from €24,264 to €38
- Tax, wage and social debts +€19,678
new in 2025: €19,678
- Advances received -€14,771
down €14,771 (-100.0%), from €14,771 to €0
- Taxes +€19,678
new in 2025: €19,678
- Gross operating margin +€5,851
up €5,851 (+3.6%), from €162,198 to €168,049
- Financial charges -€2,060
down €2,060 (-8.7%), from €23,660 to €21,599
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 | €1,452,152 | €1,399,333 | -€52,819 | -3.6% |
| Fixed assets | 21/28 | €1,389,397 | €1,339,484 | -€49,912 | -3.6% |
| Tangible fixed assets | 22/27 | €1,389,397 | €1,339,484 | -€49,912 | -3.6% |
| Land and buildings | 22 | €1,389,397 | €1,336,332 | -€53,065 | -3.8% |
| Furniture and vehicles | 24 | - | €3,153 | +€3,153 | |
| Current assets | 29/58 | €62,756 | €59,849 | -€2,907 | -4.6% |
| Amounts receivable within one year | 40/41 | €0 | €17,327 | +€17,327 | |
| Trade receivables | 40 | €0 | €10,906 | +€10,906 | |
| Other amounts receivable | 41 | - | €6,420 | +€6,420 | |
| Cash at bank and in hand | 54/58 | €61,542 | €41,508 | -€20,034 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,214 | €1,014 | -€200 | -16.5% |
| Total equity and liabilities | 10/49 | €1,452,152 | €1,399,333 | -€52,819 | -3.6% |
| Equity | 10/15 | €76,889 | €135,580 | +€58,691 | +76.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,689 | €129,380 | +€58,691 | +83.0% |
| Amounts payable | 17/49 | €1,375,264 | €1,263,753 | -€111,510 | -8.1% |
| Amounts payable after more than one year | 17 | €1,228,016 | €1,131,939 | -€96,077 | -7.8% |
| Financial debts | 170/4 | €1,228,016 | €1,131,939 | -€96,077 | -7.8% |
| Amounts payable within one year | 42/48 | €145,071 | €131,082 | -€13,989 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €99,726 | €101,940 | +€2,214 | +2.2% |
| Trade debts | 44 | €6,309 | €9,425 | +€3,116 | +49.4% |
| Suppliers | 440/4 | €6,309 | €9,425 | +€3,116 | +49.4% |
| Advances received on contracts in progress | 46 | €14,771 | €0 | -€14,771 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €19,678 | +€19,678 | |
| Taxes | 450/3 | - | €19,678 | +€19,678 | |
| Other amounts payable | 47/48 | €24,264 | €38 | -€24,226 | -99.8% |
| Accrued charges and deferred income | 492/3 | €2,177 | €732 | -€1,445 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,415 | €53,162 | +€748 | +1.4% |
| Other operating charges | 640/8 | €14,063 | €14,919 | +€856 | +6.1% |
| Gross operating margin | 9900 | €162,198 | €168,049 | +€5,851 | +3.6% |
| Operating profit (loss) | 9901 | €95,721 | €99,968 | +€4,247 | +4.4% |
| Financial income | 75/76B | €24 | €0 | -€24 | -98.7% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -98.7% |
| Financial charges | 65/66B | €23,660 | €21,599 | -€2,060 | -8.7% |
| Recurring financial charges | 65 | €23,660 | €21,599 | -€2,060 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €72,085 | €78,369 | +€6,284 | +8.7% |
| Income taxes | 67/77 | - | €19,678 | +€19,678 | |
| Profit (loss) for the period | 9904 | €72,085 | €58,691 | -€13,394 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,085 | €58,691 | -€13,394 | -18.6% |
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 3 October 2026 via checked.be.