Beck&Call: 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&Call
Largest movements
- Tangible fixed assets -€10,819
down €10,819 (-56.7%), from €19,095 to €8,276
of which Furniture and vehicles: -€9,135
- Receivables within one year +€7,454
up €7,454 (+22.7%), from €32,791 to €40,245
of which Other amounts receivable: +€7,786
- Cash -€4,698
down €4,698 (-4.7%), from €99,954 to €95,256
mainly Contributions, distributions and other (-€26,000) and Receivables within one year (-€7,454)
- Current investments -€2,882
down €2,882 (-14.4%), from €20,040 to €17,158
- Debts after one year -€5,351
no longer reported in 2025 (was €5,351)
- Trade debts -€3,526
down €3,526 (-80.6%), from €4,372 to €846
- Current portion of long-term debt -€2,611
down €2,611 (-32.8%), from €7,962 to €5,351
- Other debts -€2,000
down €2,000 (-7.1%), from €28,000 to €26,000
- Gross operating margin -€32,639
down €32,639 (-42.9%), from €76,062 to €43,423
- Taxes -€8,556
down €8,556 (-54.0%), from €15,830 to €7,274
- Financial charges -€1,150
down €1,150 (-62.6%), from €1,838 to €688
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 | €174,902 | €163,945 | -€10,958 | -6.3% |
| Fixed assets | 21/28 | €21,045 | €10,226 | -€10,819 | -51.4% |
| Tangible fixed assets | 22/27 | €19,095 | €8,276 | -€10,819 | -56.7% |
| Plant, machinery and equipment | 23 | €3,017 | €1,624 | -€1,394 | -46.2% |
| Furniture and vehicles | 24 | €15,287 | €6,152 | -€9,135 | -59.8% |
| Other tangible fixed assets | 26 | €791 | €500 | -€291 | -36.7% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €153,857 | €153,719 | -€139 | -0.1% |
| Amounts receivable within one year | 40/41 | €32,791 | €40,245 | +€7,454 | +22.7% |
| Trade receivables | 40 | €17,340 | €17,008 | -€332 | -1.9% |
| Other amounts receivable | 41 | €15,451 | €23,237 | +€7,786 | +50.4% |
| Current investments | 50/53 | €20,040 | €17,158 | -€2,882 | -14.4% |
| Cash at bank and in hand | 54/58 | €99,954 | €95,256 | -€4,698 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,073 | €1,060 | -€13 | -1.2% |
| Total equity and liabilities | 10/49 | €174,902 | €163,945 | -€10,958 | -6.3% |
| Equity | 10/15 | €122,559 | €122,799 | +€240 | +0.2% |
| Contributions | 10/11 | €22,837 | €22,837 | = | 0.0% |
| Reserves | 13 | €99,721 | €99,721 | = | 0.0% |
| Distributable reserves | 133 | €99,721 | €99,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €240 | +€240 | |
| Amounts payable | 17/49 | €52,344 | €41,146 | -€11,198 | -21.4% |
| Amounts payable after more than one year | 17 | €5,351 | - | -€5,351 | |
| Financial debts | 170/4 | €5,351 | - | -€5,351 | |
| Amounts payable within one year | 42/48 | €46,993 | €41,146 | -€5,847 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €7,962 | €5,351 | -€2,611 | -32.8% |
| Financial debts | 43 | - | €843 | +€843 | |
| Credit institutions | 430/8 | - | €843 | +€843 | |
| Trade debts | 44 | €4,372 | €846 | -€3,526 | -80.6% |
| Suppliers | 440/4 | €4,372 | €846 | -€3,526 | -80.6% |
| Taxes, remuneration and social security | 45 | €6,659 | €8,106 | +€1,448 | +21.7% |
| Taxes | 450/3 | €6,659 | €8,106 | +€1,448 | +21.7% |
| Other amounts payable | 47/48 | €28,000 | €26,000 | -€2,000 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,560 | €10,819 | +€259 | +2.5% |
| Other operating charges | 640/8 | €690 | €624 | -€66 | -9.5% |
| Gross operating margin | 9900 | €76,062 | €43,423 | -€32,639 | -42.9% |
| Operating profit (loss) | 9901 | €64,812 | €31,980 | -€32,832 | -50.7% |
| Financial income | 75/76B | €1,649 | €2,222 | +€573 | +34.7% |
| Recurring financial income | 75 | €1,649 | €2,222 | +€573 | +34.7% |
| Financial charges | 65/66B | €1,838 | €688 | -€1,150 | -62.6% |
| Recurring financial charges | 65 | €1,838 | €688 | -€1,150 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €64,624 | €33,514 | -€31,110 | -48.1% |
| Income taxes | 67/77 | €15,830 | €7,274 | -€8,556 | -54.0% |
| Profit (loss) for the period | 9904 | €48,794 | €26,240 | -€22,554 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,794 | €26,240 | -€22,554 | -46.2% |
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.