Beck By Charl: what changed
Two financial 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 By Charl
Largest movements
- Deferred charges and accrued income -€5,450
no longer reported in 2025 (was €5,450)
- Cash +€3,254
up €3,254 (+68.7%), from €4,735 to €7,989
mainly Deferred charges and accrued income (+€5,450) and Depreciation (+€4,738)
- Intangible fixed assets -€3,000
down €3,000 (-11.5%), from €26,058 to €23,058
- Profit (loss) carried forward -€7,115
down €7,115 (-512%), from -€1,389 to -€8,503
- Tax, wage and social debts +€2,378
up €2,378 (+100.0%), from €2,379 to €4,758
- Turnover -€60,240
down €60,240 (-20.2%), from €298,135 to €237,895
- Purchases and services -€51,245
down €51,245 (-18.1%), from €282,353 to €231,108
- Gross operating margin -€9,940
down €9,940 (-59.4%), from €16,728 to €6,787
- Financial charges -€3,320
down €3,320 (-50.8%), from €6,541 to €3,220
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.
Derived cash bridge
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 | €226,494 | €218,834 | -€7,660 | -3.4% |
| Fixed assets | 21/28 | €30,340 | €25,602 | -€4,738 | -15.6% |
| Intangible fixed assets | 21 | €26,058 | €23,058 | -€3,000 | -11.5% |
| Tangible fixed assets | 22/27 | €4,282 | €2,544 | -€1,738 | -40.6% |
| Plant, machinery and equipment | 23 | €1,841 | €670 | -€1,171 | -63.6% |
| Furniture and vehicles | 24 | €2,441 | €1,874 | -€568 | -23.2% |
| Current assets | 29/58 | €196,154 | €193,232 | -€2,922 | -1.5% |
| Stocks and contracts in progress | 3 | €185,968 | €185,243 | -€726 | -0.4% |
| Stocks | 30/36 | €185,968 | €185,243 | -€726 | -0.4% |
| Cash at bank and in hand | 54/58 | €4,735 | €7,989 | +€3,254 | +68.7% |
| Deferred charges and accrued income | 490/1 | €5,450 | - | -€5,450 | |
| Total equity and liabilities | 10/49 | €226,494 | €218,834 | -€7,660 | -3.4% |
| Equity | 10/15 | €8,611 | €1,497 | -€7,115 | -82.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,389 | -€8,503 | -€7,115 | -512% |
| Amounts payable | 17/49 | €217,883 | €217,337 | -€545 | -0.3% |
| Amounts payable after more than one year | 17 | €57,011 | €55,844 | -€1,167 | -2.0% |
| Financial debts | 170/4 | €57,011 | €55,844 | -€1,167 | -2.0% |
| Amounts payable within one year | 42/48 | €158,313 | €160,175 | +€1,862 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €114,726 | €115,702 | +€975 | +0.9% |
| Trade debts | 44 | €41,208 | €39,716 | -€1,492 | -3.6% |
| Suppliers | 440/4 | €41,208 | €39,716 | -€1,492 | -3.6% |
| Taxes, remuneration and social security | 45 | €2,379 | €4,758 | +€2,378 | +100.0% |
| Taxes | 450/3 | €2,379 | €4,758 | +€2,378 | +100.0% |
| Accrued charges and deferred income | 492/3 | €2,558 | €1,317 | -€1,241 | -48.5% |
| Turnover | 70 | €298,135 | €237,895 | -€60,240 | -20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €282,353 | €231,108 | -€51,245 | -18.1% |
| Remuneration, social security and pensions | 62 | €3,627 | €2,722 | -€905 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,372 | €4,738 | -€1,634 | -25.6% |
| Other operating charges | 640/8 | €1,577 | €3,221 | +€1,644 | +104% |
| Gross operating margin | 9900 | €16,728 | €6,787 | -€9,940 | -59.4% |
| Operating profit (loss) | 9901 | €5,152 | -€3,894 | -€9,046 | |
| Financial charges | 65/66B | €6,541 | €3,220 | -€3,320 | -50.8% |
| Recurring financial charges | 65 | €6,541 | €3,220 | -€3,320 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,389 | -€7,115 | -€5,726 | -412% |
| Profit (loss) for the period | 9904 | -€1,389 | -€7,115 | -€5,726 | -412% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,389 | -€7,115 | -€5,726 | -412% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.