Beckers: 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.
Beckers
Largest movements
- Receivables within one year +€61,139
up €61,139 (+7.4%), from €821,763 to €882,902
of which Other amounts receivable: +€68,299
- Cash -€22,153
down €22,153 (-90.3%), from €24,529 to €2,376
mainly Receivables within one year (-€61,139) and Short-term financial debts (-€8,357)
- Tangible fixed assets -€10,994
down €10,994 (-21.8%), from €50,457 to €39,463
of which Furniture and vehicles: -€7,879
- Reserves +€22,899
up €22,899 (+3.0%), from €775,741 to €798,640
of which Distributable reserves: +€23,336
- Tax, wage and social debts +€9,819
up €9,819 (+667.1%), from €1,472 to €11,291
- Gross operating margin -€16,347
down €16,347 (-35.0%), from €46,724 to €30,378
- Depreciation -€12,076
down €12,076 (-52.3%), from €23,071 to €10,994
- Taxes -€2,406
down €2,406 (-20.1%), from €11,943 to €9,537
- Other operating charges -€2,298
down €2,298 (-37.0%), from €6,213 to €3,915
- Financial charges -€2,281
down €2,281 (-73.3%), from €3,112 to €831
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 | €902,914 | €930,906 | +€27,992 | +3.1% |
| Fixed assets | 21/28 | €56,622 | €45,628 | -€10,994 | -19.4% |
| Tangible fixed assets | 22/27 | €50,457 | €39,463 | -€10,994 | -21.8% |
| Land and buildings | 22 | €37,912 | €37,912 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,666 | €1,551 | -€3,115 | -66.8% |
| Furniture and vehicles | 24 | €7,879 | €0 | -€7,879 | -100.0% |
| Financial fixed assets | 28 | €6,165 | €6,165 | = | 0.0% |
| Current assets | 29/58 | €846,292 | €885,278 | +€38,986 | +4.6% |
| Amounts receivable within one year | 40/41 | €821,763 | €882,902 | +€61,139 | +7.4% |
| Trade receivables | 40 | €7,623 | €463 | -€7,160 | -93.9% |
| Other amounts receivable | 41 | €814,140 | €882,439 | +€68,299 | +8.4% |
| Cash at bank and in hand | 54/58 | €24,529 | €2,376 | -€22,153 | -90.3% |
| Total equity and liabilities | 10/49 | €902,914 | €930,906 | +€27,992 | +3.1% |
| Equity | 10/15 | €887,741 | €910,640 | +€22,899 | +2.6% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €775,741 | €798,640 | +€22,899 | +3.0% |
| Non-distributable reserves | 130/1 | €48,880 | €48,880 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,680 | €37,680 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,801 | €35,364 | -€436 | -1.2% |
| Distributable reserves | 133 | €691,060 | €714,396 | +€23,336 | +3.4% |
| Provisions and deferred taxes | 16 | €145 | €0 | -€145 | -100.0% |
| Deferred taxes | 168 | €145 | €0 | -€145 | -100.0% |
| Amounts payable | 17/49 | €15,027 | €20,266 | +€5,239 | +34.9% |
| Amounts payable within one year | 42/48 | €15,027 | €20,266 | +€5,239 | +34.9% |
| Financial debts | 43 | €8,357 | €0 | -€8,357 | -100.0% |
| Credit institutions | 430/8 | €8,357 | €0 | -€8,357 | -100.0% |
| Trade debts | 44 | €5,198 | €8,975 | +€3,777 | +72.7% |
| Suppliers | 440/4 | €5,198 | €8,975 | +€3,777 | +72.7% |
| Taxes, remuneration and social security | 45 | €1,472 | €11,291 | +€9,819 | +667.1% |
| Taxes | 450/3 | €1,472 | €11,291 | +€9,819 | +667.1% |
| Non-recurring operating income | 76A | €5,650 | €200 | -€5,450 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,071 | €10,994 | -€12,076 | -52.3% |
| Other operating charges | 640/8 | €6,213 | €3,915 | -€2,298 | -37.0% |
| Gross operating margin | 9900 | €46,724 | €30,378 | -€16,347 | -35.0% |
| Operating profit (loss) | 9901 | €17,441 | €15,468 | -€1,972 | -11.3% |
| Financial income | 75/76B | €19,392 | €17,654 | -€1,738 | -9.0% |
| Recurring financial income | 75 | €19,392 | €17,654 | -€1,738 | -9.0% |
| Financial charges | 65/66B | €3,112 | €831 | -€2,281 | -73.3% |
| Recurring financial charges | 65 | €3,112 | €831 | -€2,281 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €33,720 | €32,291 | -€1,429 | -4.2% |
| Transfer from deferred taxes | 780 | €900 | €145 | -€755 | -83.8% |
| Income taxes | 67/77 | €11,943 | €9,537 | -€2,406 | -20.1% |
| Profit (loss) for the period | 9904 | €22,677 | €22,899 | +€222 | +1.0% |
| Transfer from tax-exempt reserves | 789 | €2,700 | €436 | -€2,264 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,377 | €23,336 | -€2,041 | -8.0% |
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 11 October 2026 via checked.be.