BECKER-CZESLA MANAGEMENT: what changed
What changed
BECKER-CZESLA MANAGEMENT
filed annual accounts (NBB)
Net result for the year
€165,218
2024 · -€82,742+€247,960
Equity
€883,479
2024 · €718,261+€165,218
Cash
€623,259
2024 · €2,340+€620,919
Balance sheet total
€1.5m
2024 · €1.3m+€156,970
Largest movements
Assets
- Cash +€620,919
up €620,919 (+26,535%), from €2,340 to €623,259
mainly Investment in fixed assets (net) (+€450,548) and Net result for the year (+€165,218)
- Tangible fixed assets -€485,054
down €485,054 (-39.4%), from €1.2m to €745,782
of which Land and buildings: -€489,866
- Receivables within one year +€21,240
new in 2025: €21,240
Equity and liabilities
- Reserves +€160,000
up €160,000 (+53.3%), from €300,000 to €460,000
- Tax, wage and social debts +€15,550
up €15,550 (+603%), from €2,580 to €18,130
Income statement
- Gross operating margin +€228,965
up €228,965 (+2,971%), from €7,708 to €236,673
- Depreciation -€32,250
down €32,250 (-48.3%), from €66,756 to €34,506
- Taxes +€15,170
up €15,170 (+1,715%), from €885 to €16,055
- Financial charges -€2,771
down €2,771 (-19.0%), from €14,609 to €11,838
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€82,742
Gross operating margin
+€228,965
Depreciation
+€32,250
Other operating charges
-€687
Financial income
-€170
Financial charges
+€2,771
Taxes
-€15,170
Result 2025
€165,218
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€183,829
Investment
+€450,548
Financing
-€13,458
Cash 2024
€2,340
From operations (derived)
+€183,829
Net result for the year
+€165,218
Depreciation
+€34,506
Receivables within one year
-€21,240
Deferred charges and accrued income
+€135
Trade debts
-€2,849
Tax, wage and social debts
+€15,550
Other debts
-€7,491
Investment (derived)
+€450,548
Investment in fixed assets (net)
+€450,548
Financing
-€13,458
Current portion of long-term debt
-€13,458
Cash 2025
€623,259
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,321,749 | €1,478,719 | +€156,970 | +11.9% |
| Fixed assets | 21/28 | €1,231,436 | €746,382 | -€485,054 | -39.4% |
| Tangible fixed assets | 22/27 | €1,230,836 | €745,782 | -€485,054 | -39.4% |
| Land and buildings | 22 | €1,223,931 | €734,064 | -€489,866 | -40.0% |
| Plant, machinery and equipment | 23 | - | €4,903 | +€4,903 | |
| Furniture and vehicles | 24 | €99 | €9 | -€91 | -91.3% |
| Assets under construction and advance payments | 27 | €6,807 | €6,807 | = | 0.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €90,313 | €732,336 | +€642,024 | +711% |
| Amounts receivable within one year | 40/41 | - | €21,240 | +€21,240 | |
| Other amounts receivable | 41 | - | €21,240 | +€21,240 | |
| Current investments | 50/53 | €86,000 | €86,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,340 | €623,259 | +€620,919 | +26,535% |
| Deferred charges and accrued income | 490/1 | €1,973 | €1,838 | -€135 | -6.9% |
| Total equity and liabilities | 10/49 | €1,321,749 | €1,478,719 | +€156,970 | +11.9% |
| Equity | 10/15 | €718,261 | €883,479 | +€165,218 | +23.0% |
| Contributions | 10/11 | €14,259 | €14,259 | = | 0.0% |
| Reserves | 13 | €300,000 | €460,000 | +€160,000 | +53.3% |
| Distributable reserves | 133 | €300,000 | €460,000 | +€160,000 | +53.3% |
| Profit (loss) carried forward | 14 | €404,002 | €409,219 | +€5,218 | +1.3% |
| Amounts payable | 17/49 | €603,489 | €595,240 | -€8,248 | -1.4% |
| Amounts payable after more than one year | 17 | €325,000 | €325,000 | = | 0.0% |
| Financial debts | 170/4 | €325,000 | €325,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €278,489 | €270,240 | -€8,248 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €13,458 | - | -€13,458 | |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €2,860 | €10 | -€2,849 | -99.6% |
| Suppliers | 440/4 | €2,860 | €10 | -€2,849 | -99.6% |
| Taxes, remuneration and social security | 45 | €2,580 | €18,130 | +€15,550 | +603% |
| Taxes | 450/3 | €2,580 | €18,130 | +€15,550 | +603% |
| Other amounts payable | 47/48 | €9,591 | €2,100 | -€7,491 | -78.1% |
| Non-recurring operating income | 76A | - | €264,549 | +€264,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,756 | €34,506 | -€32,250 | -48.3% |
| Other operating charges | 640/8 | €8,467 | €9,154 | +€687 | +8.1% |
| Gross operating margin | 9900 | €7,708 | €236,673 | +€228,965 | +2,971% |
| Operating profit (loss) | 9901 | -€67,515 | €193,014 | +€260,529 | |
| Financial income | 75/76B | €267 | €97 | -€170 | -63.7% |
| Recurring financial income | 75 | €267 | €97 | -€170 | -63.7% |
| Financial charges | 65/66B | €14,609 | €11,838 | -€2,771 | -19.0% |
| Recurring financial charges | 65 | €14,609 | €11,838 | -€2,771 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€81,857 | €181,272 | +€263,130 | |
| Income taxes | 67/77 | €885 | €16,055 | +€15,170 | +1,715% |
| Profit (loss) for the period | 9904 | -€82,742 | €165,218 | +€247,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,742 | €165,218 | +€247,960 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.