BeCis: 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.
BeCis
Largest movements
- Cash +€87,150
up €87,150 (+916.6%), from €9,508 to €96,658
mainly Net result for the year (+€87,357) and Depreciation (+€10,678)
- Current investments +€14,000
up €14,000 (+19.7%), from €71,000 to €85,000
- Tangible fixed assets -€10,678
down €10,678 (-29.1%), from €36,722 to €26,043
- Receivables within one year -€3,224
down €3,224 (-12.6%), from €25,616 to €22,391
of which Trade receivables: -€2,846
- Reserves +€88,024
up €88,024 (+91.0%), from €96,777 to €184,801
- Tax, wage and social debts -€3,358
down €3,358 (-8.5%), from €39,616 to €36,258
- Other debts +€3,280
up €3,280 (+58.0%), from €5,653 to €8,933
- Gross operating margin -€8,222
down €8,222 (-5.8%), from €141,741 to €133,519
- Depreciation +€5,114
up €5,114 (+91.9%), from €5,564 to €10,678
- Taxes -€2,664
down €2,664 (-6.7%), from €39,616 to €36,952
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 | €142,845 | €230,093 | +€87,247 | +61.1% |
| Fixed assets | 21/28 | €36,722 | €26,043 | -€10,678 | -29.1% |
| Tangible fixed assets | 22/27 | €36,722 | €26,043 | -€10,678 | -29.1% |
| Furniture and vehicles | 24 | €36,722 | €26,043 | -€10,678 | -29.1% |
| Current assets | 29/58 | €106,124 | €204,049 | +€97,926 | +92.3% |
| Amounts receivable within one year | 40/41 | €25,616 | €22,391 | -€3,224 | -12.6% |
| Trade receivables | 40 | €25,050 | €22,205 | -€2,846 | -11.4% |
| Other amounts receivable | 41 | €566 | €187 | -€379 | -67.0% |
| Current investments | 50/53 | €71,000 | €85,000 | +€14,000 | +19.7% |
| Cash at bank and in hand | 54/58 | €9,508 | €96,658 | +€87,150 | +916.6% |
| Total equity and liabilities | 10/49 | €142,845 | €230,093 | +€87,247 | +61.1% |
| Equity | 10/15 | €96,877 | €184,901 | +€88,024 | +90.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €96,777 | €184,801 | +€88,024 | +91.0% |
| Distributable reserves | 133 | €96,777 | €184,801 | +€88,024 | +91.0% |
| Amounts payable | 17/49 | €45,968 | €45,191 | -€777 | -1.7% |
| Amounts payable within one year | 42/48 | €45,968 | €45,191 | -€777 | -1.7% |
| Trade debts | 44 | €699 | - | -€699 | |
| Suppliers | 440/4 | €699 | - | -€699 | |
| Taxes, remuneration and social security | 45 | €39,616 | €36,258 | -€3,358 | -8.5% |
| Taxes | 450/3 | €39,616 | €36,258 | -€3,358 | -8.5% |
| Other amounts payable | 47/48 | €5,653 | €8,933 | +€3,280 | +58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €10,678 | +€5,114 | +91.9% |
| Other operating charges | 640/8 | €861 | €717 | -€145 | -16.8% |
| Gross operating margin | 9900 | €141,741 | €133,519 | -€8,222 | -5.8% |
| Operating profit (loss) | 9901 | €135,315 | €122,124 | -€13,191 | -9.7% |
| Financial income | 75/76B | €1,096 | €2,316 | +€1,219 | +111.2% |
| Recurring financial income | 75 | €1,096 | €2,316 | +€1,219 | +111.2% |
| Financial charges | 65/66B | €18 | €131 | +€113 | +622.4% |
| Recurring financial charges | 65 | €18 | €131 | +€113 | +622.4% |
| Profit (loss) for the period before taxes | 9903 | €136,393 | €124,309 | -€12,084 | -8.9% |
| Income taxes | 67/77 | €39,616 | €36,952 | -€2,664 | -6.7% |
| Profit (loss) for the period | 9904 | €96,777 | €87,357 | -€9,420 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,777 | €87,357 | -€9,420 | -9.7% |
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.