BECKER ET CO: 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.
BECKER ET CO
Largest movements
- Cash -€275,615
down €275,615 (-60.2%), from €457,634 to €182,018
mainly Current investments (-€104,068) and Contributions, distributions and other (-€97,400)
- Current investments +€104,068
up €104,068 (+35.9%), from €289,530 to €393,598
- Receivables after one year +€59,294
up €59,294 (+344.7%), from €17,202 to €76,496
- Financial fixed assets +€36,342
up €36,342 (+9.3%), from €390,547 to €426,889
- Receivables within one year +€17,998
up €17,998 (+20.7%), from €87,085 to €105,083
of which Other amounts receivable: +€27,315
- Reserves -€82,907
down €82,907 (-7.2%), from €1.2m to €1.1m
- Other debts +€14,499
up €14,499, from €0 to €14,499
- Financial income -€362,692
down €362,692 (-94.1%), from €385,306 to €22,614
of which Non-recurring financial income: -€322,326
- Taxes -€27,798
down €27,798 (-89.5%), from €31,046 to €3,248
- Financial charges -€4,462
down €4,462 (-83.9%), from €5,321 to €858
- Gross operating margin +€1,640
up €1,640 (+10.8%), from €15,237 to €16,877
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 | €1,323,028 | €1,251,779 | -€71,249 | -5.4% |
| Fixed assets | 21/28 | €465,695 | €487,425 | +€21,730 | +4.7% |
| Tangible fixed assets | 22/27 | €75,148 | €60,536 | -€14,612 | -19.4% |
| Furniture and vehicles | 24 | €47,156 | €31,363 | -€15,793 | -33.5% |
| Other tangible fixed assets | 26 | €27,992 | €29,173 | +€1,181 | +4.2% |
| Financial fixed assets | 28 | €390,547 | €426,889 | +€36,342 | +9.3% |
| Current assets | 29/58 | €857,332 | €764,354 | -€92,979 | -10.8% |
| Amounts receivable after more than one year | 29 | €17,202 | €76,496 | +€59,294 | +344.7% |
| Other amounts receivable | 291 | €17,202 | €76,496 | +€59,294 | +344.7% |
| Amounts receivable within one year | 40/41 | €87,085 | €105,083 | +€17,998 | +20.7% |
| Trade receivables | 40 | €18,634 | €9,317 | -€9,317 | -50.0% |
| Other amounts receivable | 41 | €68,451 | €95,766 | +€27,315 | +39.9% |
| Current investments | 50/53 | €289,530 | €393,598 | +€104,068 | +35.9% |
| Cash at bank and in hand | 54/58 | €457,634 | €182,018 | -€275,615 | -60.2% |
| Deferred charges and accrued income | 490/1 | €5,882 | €7,158 | +€1,276 | +21.7% |
| Total equity and liabilities | 10/49 | €1,323,028 | €1,251,779 | -€71,249 | -5.4% |
| Equity | 10/15 | €1,288,015 | €1,205,108 | -€82,907 | -6.4% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €1,153,015 | €1,070,108 | -€82,907 | -7.2% |
| Distributable reserves | 133 | €1,153,015 | €1,070,108 | -€82,907 | -7.2% |
| Amounts payable | 17/49 | €35,013 | €46,671 | +€11,658 | +33.3% |
| Amounts payable within one year | 42/48 | €34,870 | €46,671 | +€11,801 | +33.8% |
| Trade debts | 44 | €1,339 | €1,925 | +€585 | +43.7% |
| Suppliers | 440/4 | €1,339 | €1,925 | +€585 | +43.7% |
| Taxes, remuneration and social security | 45 | €33,531 | €30,247 | -€3,284 | -9.8% |
| Taxes | 450/3 | €33,531 | €30,247 | -€3,284 | -9.8% |
| Other amounts payable | 47/48 | €0 | €14,499 | +€14,499 | |
| Accrued charges and deferred income | 492/3 | €143 | €0 | -€143 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,234 | €19,368 | +€134 | +0.7% |
| Other operating charges | 640/8 | €1,475 | €1,524 | +€49 | +3.4% |
| Gross operating margin | 9900 | €15,237 | €16,877 | +€1,640 | +10.8% |
| Operating profit (loss) | 9901 | -€5,471 | -€4,015 | +€1,456 | +26.6% |
| Financial income | 75/76B | €385,306 | €22,614 | -€362,692 | -94.1% |
| Recurring financial income | 75 | €62,979 | €22,614 | -€40,365 | -64.1% |
| Non-recurring financial income | 76B | €322,326 | - | -€322,326 | |
| Financial charges | 65/66B | €5,321 | €858 | -€4,462 | -83.9% |
| Recurring financial charges | 65 | €5,321 | €858 | -€4,462 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €374,514 | €17,741 | -€356,773 | -95.3% |
| Income taxes | 67/77 | €31,046 | €3,248 | -€27,798 | -89.5% |
| Profit (loss) for the period | 9904 | €343,468 | €14,493 | -€328,975 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €343,468 | €14,493 | -€328,975 | -95.8% |
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.