BECK: 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.
BECK
Largest movements
- Receivables within one year +€208,571
up €208,571 (+143.1%), from €145,802 to €354,373
of which Other amounts receivable: +€199,633
- Stocks and contracts -€84,511
down €84,511 (-100.0%), from €84,511 to €0
- Tangible fixed assets -€66,320
down €66,320 (-10.9%), from €609,270 to €542,950
of which Plant, machinery and equipment: -€41,966
- Reserves +€201,322
up €201,322 (+78.9%), from €255,103 to €456,425
of which Distributable reserves: +€201,322
- Debts after one year -€113,122
down €113,122 (-21.7%), from €521,237 to €408,115
- Trade debts -€87,173
down €87,173 (-99.0%), from €88,081 to €908
- Tax, wage and social debts +€25,075
up €25,075 (+58.0%), from €43,247 to €68,322
of which Taxes: +€38,784
- Other debts +€21,292
up €21,292, from €0 to €21,292
- Gross operating margin +€302,963
up €302,963 (+1925.5%), from €15,734 to €318,697
- Taxes +€73,497
up €73,497, from €0 to €73,497
- Staff costs -€57,131
down €57,131, from €49,908 to -€7,223
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €871,895 | €919,646 | +€47,751 | +5.5% |
| Fixed assets | 21/28 | €611,513 | €544,151 | -€67,361 | -11.0% |
| Intangible fixed assets | 21 | €1,943 | €902 | -€1,041 | -53.6% |
| Tangible fixed assets | 22/27 | €609,270 | €542,950 | -€66,320 | -10.9% |
| Land and buildings | 22 | €561,943 | €539,057 | -€22,886 | -4.1% |
| Plant, machinery and equipment | 23 | €43,406 | €1,440 | -€41,966 | -96.7% |
| Furniture and vehicles | 24 | €3,921 | €2,453 | -€1,468 | -37.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €260,383 | €375,495 | +€115,112 | +44.2% |
| Stocks and contracts in progress | 3 | €84,511 | €0 | -€84,511 | -100.0% |
| Stocks | 30/36 | €84,511 | €0 | -€84,511 | -100.0% |
| Amounts receivable within one year | 40/41 | €145,802 | €354,373 | +€208,571 | +143.1% |
| Trade receivables | 40 | €9,653 | €18,591 | +€8,938 | +92.6% |
| Other amounts receivable | 41 | €136,149 | €335,782 | +€199,633 | +146.6% |
| Cash at bank and in hand | 54/58 | €4,948 | €1,535 | -€3,413 | -69.0% |
| Deferred charges and accrued income | 490/1 | €25,122 | €19,586 | -€5,536 | -22.0% |
| Total equity and liabilities | 10/49 | €871,895 | €919,646 | +€47,751 | +5.5% |
| Equity | 10/15 | €181,678 | €383,000 | +€201,322 | +110.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €255,103 | €456,425 | +€201,322 | +78.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €253,243 | €454,565 | +€201,322 | +79.5% |
| Profit (loss) carried forward | 14 | -€79,625 | -€79,625 | = | 0.0% |
| Amounts payable | 17/49 | €690,218 | €536,646 | -€153,571 | -22.2% |
| Amounts payable after more than one year | 17 | €521,237 | €408,115 | -€113,122 | -21.7% |
| Financial debts | 170/4 | €521,237 | €408,115 | -€113,122 | -21.7% |
| Amounts payable within one year | 42/48 | €168,981 | €128,531 | -€40,449 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €37,653 | €38,010 | +€357 | +0.9% |
| Trade debts | 44 | €88,081 | €908 | -€87,173 | -99.0% |
| Suppliers | 440/4 | €88,081 | €908 | -€87,173 | -99.0% |
| Taxes, remuneration and social security | 45 | €43,247 | €68,322 | +€25,075 | +58.0% |
| Taxes | 450/3 | €29,539 | €68,322 | +€38,784 | +131.3% |
| Remuneration and social security | 454/9 | €13,709 | €0 | -€13,709 | -100.0% |
| Other amounts payable | 47/48 | €0 | €21,292 | +€21,292 | |
| Remuneration, social security and pensions | 62 | €49,908 | -€7,223 | -€57,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,498 | €26,961 | -€1,537 | -5.4% |
| Other operating charges | 640/8 | €10,020 | €8,574 | -€1,446 | -14.4% |
| Gross operating margin | 9900 | €15,734 | €318,697 | +€302,963 | +1925.5% |
| Operating profit (loss) | 9901 | -€72,692 | €290,386 | +€363,077 | |
| Financial income | 75/76B | €11 | €283 | +€272 | +2466.7% |
| Recurring financial income | 75 | €11 | €283 | +€272 | +2466.7% |
| Financial charges | 65/66B | €15,055 | €15,850 | +€795 | +5.3% |
| Recurring financial charges | 65 | €15,055 | €15,850 | +€795 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€87,736 | €274,819 | +€362,554 | |
| Income taxes | 67/77 | €0 | €73,497 | +€73,497 | |
| Profit (loss) for the period | 9904 | -€87,736 | €201,322 | +€289,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,736 | €201,322 | +€289,058 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.