BECK_UP: 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_UP
Largest movements
- Receivables within one year -€22,170
down €22,170 (-81.6%), from €27,167 to €4,997
- Tangible fixed assets +€19,883
up €19,883 (+44.0%), from €45,213 to €65,096
of which Plant, machinery and equipment: +€21,073
- Cash +€9,876
up €9,876 (+69.9%), from €14,122 to €23,998
mainly Net result for the year (+€27,159) and Receivables within one year (+€22,170)
- Reserves +€27,159
up €27,159 (+57.7%), from €47,076 to €74,235
- Other debts -€20,911
down €20,911 (-97.6%), from €21,421 to €510
- Debts after one year -€7,505
down €7,505 (-100%), from €7,505 to €0
- Tax, wage and social debts +€6,656
up €6,656 (+300%), from €2,218 to €8,873
- Accrued charges and deferred income +€3,903
up €3,903 (+1,735%), from €225 to €4,128
- Gross operating margin +€14,007
up €14,007 (+31.4%), from €44,574 to €58,580
- Depreciation +€7,205
up €7,205 (+76.3%), from €9,441 to €16,646
- Taxes +€5,184
up €5,184 (+65.6%), from €7,906 to €13,090
- Financial charges -€1,144
down €1,144 (-56.8%), from €2,014 to €869
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 | €88,552 | €95,853 | +€7,302 | +8.2% |
| Fixed assets | 21/28 | €46,513 | €66,594 | +€20,081 | +43.2% |
| Tangible fixed assets | 22/27 | €45,213 | €65,096 | +€19,883 | +44.0% |
| Plant, machinery and equipment | 23 | €31,955 | €53,028 | +€21,073 | +65.9% |
| Furniture and vehicles | 24 | €13,258 | €12,069 | -€1,190 | -9.0% |
| Financial fixed assets | 28 | €1,300 | €1,498 | +€198 | +15.2% |
| Current assets | 29/58 | €42,038 | €29,259 | -€12,779 | -30.4% |
| Amounts receivable within one year | 40/41 | €27,167 | €4,997 | -€22,170 | -81.6% |
| Trade receivables | 40 | €27,167 | €4,997 | -€22,170 | -81.6% |
| Cash at bank and in hand | 54/58 | €14,122 | €23,998 | +€9,876 | +69.9% |
| Deferred charges and accrued income | 490/1 | €750 | €265 | -€485 | -64.7% |
| Total equity and liabilities | 10/49 | €88,552 | €95,853 | +€7,302 | +8.2% |
| Equity | 10/15 | €47,076 | €74,235 | +€27,159 | +57.7% |
| Reserves | 13 | €47,076 | €74,235 | +€27,159 | +57.7% |
| Distributable reserves | 133 | €47,076 | €74,235 | +€27,159 | +57.7% |
| Amounts payable | 17/49 | €41,476 | €21,618 | -€19,858 | -47.9% |
| Amounts payable after more than one year | 17 | €7,505 | €0 | -€7,505 | -100% |
| Financial debts | 170/4 | €7,505 | €0 | -€7,505 | -100% |
| Amounts payable within one year | 42/48 | €33,746 | €17,489 | -€16,256 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €9,920 | €7,505 | -€2,415 | -24.3% |
| Trade debts | 44 | €188 | €601 | +€413 | +220% |
| Suppliers | 440/4 | €188 | €601 | +€413 | +220% |
| Taxes, remuneration and social security | 45 | €2,218 | €8,873 | +€6,656 | +300% |
| Taxes | 450/3 | €2,218 | €8,873 | +€6,656 | +300% |
| Other amounts payable | 47/48 | €21,421 | €510 | -€20,911 | -97.6% |
| Accrued charges and deferred income | 492/3 | €225 | €4,128 | +€3,903 | +1,735% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,441 | €16,646 | +€7,205 | +76.3% |
| Other operating charges | 640/8 | €705 | €821 | +€116 | +16.5% |
| Non-recurring operating charges | 66A | €5,410 | €0 | -€5,410 | -100% |
| Gross operating margin | 9900 | €44,574 | €58,580 | +€14,007 | +31.4% |
| Operating profit (loss) | 9901 | €29,018 | €41,114 | +€12,096 | +41.7% |
| Financial income | 75/76B | €24 | €5 | -€19 | -79.5% |
| Recurring financial income | 75 | €24 | €5 | -€19 | -79.5% |
| Financial charges | 65/66B | €2,014 | €869 | -€1,144 | -56.8% |
| Recurring financial charges | 65 | €2,014 | €869 | -€1,144 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €27,028 | €40,250 | +€13,222 | +48.9% |
| Income taxes | 67/77 | €7,906 | €13,090 | +€5,184 | +65.6% |
| Profit (loss) for the period | 9904 | €19,122 | €27,159 | +€8,037 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,122 | €27,159 | +€8,037 | +42.0% |
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 16 October 2026 via checked.be.