BECK-IMPEX: 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-IMPEX
Largest movements
- Cash +€27,238
up €27,238 (+292.1%), from €9,324 to €36,562
mainly Short-term financial debts (+€50,000) and Stocks and contracts (+€9,270)
- Stocks and contracts -€9,270
down €9,270 (-2.3%), from €411,555 to €402,285
- Tangible fixed assets -€7,160
down €7,160 (-22.0%), from €32,562 to €25,402
of which Furniture and vehicles: -€5,349
- Short-term financial debts +€50,000
new in 2025: €50,000
- Trade debts -€22,914
down €22,914 (-68.7%), from €33,344 to €10,430
- Profit (loss) carried forward -€17,734
down €17,734 (-380.6%), from -€4,659 to -€22,394
- Gross operating margin -€31,767
down €31,767 (-95.4%), from €33,312 to €1,545
- Staff costs -€18,497
down €18,497 (-65.9%), from €28,063 to €9,566
- Write-downs -€2,710
down €2,710 (-1445.0%), from -€188 to -€2,897
- Financial charges +€2,438
up €2,438 (+287.5%), from €848 to €3,285
- Taxes -€1,818
no longer reported in 2025 (was €1,818)
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 | €517,466 | €528,881 | +€11,415 | +2.2% |
| Fixed assets | 21/28 | €33,664 | €26,504 | -€7,160 | -21.3% |
| Tangible fixed assets | 22/27 | €32,562 | €25,402 | -€7,160 | -22.0% |
| Plant, machinery and equipment | 23 | €4,370 | €3,078 | -€1,292 | -29.6% |
| Furniture and vehicles | 24 | €23,610 | €18,261 | -€5,349 | -22.7% |
| Other tangible fixed assets | 26 | €4,582 | €4,063 | -€519 | -11.3% |
| Financial fixed assets | 28 | €1,102 | €1,102 | = | 0.0% |
| Current assets | 29/58 | €483,802 | €502,377 | +€18,575 | +3.8% |
| Stocks and contracts in progress | 3 | €411,555 | €402,285 | -€9,270 | -2.3% |
| Stocks | 30/36 | €411,555 | €402,285 | -€9,270 | -2.3% |
| Amounts receivable within one year | 40/41 | €59,919 | €60,920 | +€1,001 | +1.7% |
| Trade receivables | 40 | €44,030 | €50,920 | +€6,890 | +15.6% |
| Other amounts receivable | 41 | €15,889 | €9,999 | -€5,890 | -37.1% |
| Cash at bank and in hand | 54/58 | €9,324 | €36,562 | +€27,238 | +292.1% |
| Deferred charges and accrued income | 490/1 | €3,004 | €2,610 | -€394 | -13.1% |
| Total equity and liabilities | 10/49 | €517,466 | €528,881 | +€11,415 | +2.2% |
| Equity | 10/15 | €19,915 | €2,180 | -€17,734 | -89.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,974 | €5,974 | = | 0.0% |
| Distributable reserves | 133 | €5,974 | €5,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,659 | -€22,394 | -€17,734 | -380.6% |
| Amounts payable | 17/49 | €497,552 | €526,701 | +€29,149 | +5.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €476,655 | €505,665 | +€29,010 | +6.1% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €33,344 | €10,430 | -€22,914 | -68.7% |
| Suppliers | 440/4 | €33,344 | €10,430 | -€22,914 | -68.7% |
| Taxes, remuneration and social security | 45 | €10,614 | €9,610 | -€1,004 | -9.5% |
| Taxes | 450/3 | €7,833 | €9,338 | +€1,505 | +19.2% |
| Remuneration and social security | 454/9 | €2,780 | €271 | -€2,509 | -90.2% |
| Other amounts payable | 47/48 | €432,697 | €435,625 | +€2,927 | +0.7% |
| Accrued charges and deferred income | 492/3 | €897 | €1,036 | +€139 | +15.5% |
| Remuneration, social security and pensions | 62 | €28,063 | €9,566 | -€18,497 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,375 | €8,630 | +€255 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€188 | -€2,897 | -€2,710 | -1445.0% |
| Other operating charges | 640/8 | €930 | €785 | -€145 | -15.6% |
| Gross operating margin | 9900 | €33,312 | €1,545 | -€31,767 | -95.4% |
| Operating profit (loss) | 9901 | -€3,868 | -€14,539 | -€10,671 | -275.9% |
| Financial income | 75/76B | €14 | €90 | +€75 | +522.2% |
| Recurring financial income | 75 | €14 | €90 | +€75 | +522.2% |
| Financial charges | 65/66B | €848 | €3,285 | +€2,438 | +287.5% |
| Recurring financial charges | 65 | €848 | €3,285 | +€2,438 | +287.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,701 | -€17,734 | -€13,033 | -277.2% |
| Income taxes | 67/77 | €1,818 | - | -€1,818 | |
| Profit (loss) for the period | 9904 | -€6,519 | -€17,734 | -€11,215 | -172.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,519 | -€17,734 | -€11,215 | -172.0% |
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 8 October 2026 via checked.be.