BECKERS: 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.
BECKERS
Largest movements
- Tangible fixed assets -€73,188
down €73,188 (-9.1%), from €803,178 to €729,990
of which Land and buildings: -€129,824
- Cash +€52,548
up €52,548 (+220.2%), from €23,866 to €76,414
mainly Investment in fixed assets (net) (+€66,491) and Net result for the year (+€19,272)
- Debts after one year -€12,177
down €12,177 (-1.8%), from €662,240 to €650,063
of which Financial debts: -€29,098
- Gross operating margin +€86,652
up €86,652, from -€29,332 to €57,320
- Depreciation +€6,698
new in 2025: €6,698
- Financial charges +€1,720
up €1,720 (+7.0%), from €24,544 to €26,263
- Taxes +€1,547
up €1,547 (+406.7%), from €380 to €1,927
- Other operating charges -€1,360
down €1,360 (-30.1%), from €4,522 to €3,161
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 | €839,349 | €826,288 | -€13,061 | -1.6% |
| Fixed assets | 21/28 | €805,667 | €732,478 | -€73,188 | -9.1% |
| Tangible fixed assets | 22/27 | €803,178 | €729,990 | -€73,188 | -9.1% |
| Land and buildings | 22 | €803,178 | €673,354 | -€129,824 | -16.2% |
| Furniture and vehicles | 24 | - | €56,635 | +€56,635 | |
| Financial fixed assets | 28 | €2,489 | €2,489 | = | 0.0% |
| Current assets | 29/58 | €33,682 | €93,810 | +€60,128 | +178.5% |
| Amounts receivable within one year | 40/41 | €9,816 | €17,396 | +€7,580 | +77.2% |
| Trade receivables | 40 | €9,232 | €9,012 | -€220 | -2.4% |
| Other amounts receivable | 41 | €584 | €8,383 | +€7,800 | +1336.7% |
| Cash at bank and in hand | 54/58 | €23,866 | €76,414 | +€52,548 | +220.2% |
| Total equity and liabilities | 10/49 | €839,349 | €826,288 | -€13,061 | -1.6% |
| Equity | 10/15 | €145,572 | €144,589 | -€983 | -0.7% |
| Contributions | 10/11 | €81,973 | €81,973 | = | 0.0% |
| Capital | 10 | €81,973 | €81,973 | = | 0.0% |
| Issued capital | 100 | €81,973 | €81,973 | = | 0.0% |
| Reserves | 13 | €63,599 | €62,616 | -€983 | -1.5% |
| Non-distributable reserves | 130/1 | €8,197 | €8,197 | = | 0.0% |
| Legal reserve | 130 | €8,197 | €8,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,337 | €1,337 | = | 0.0% |
| Distributable reserves | 133 | €54,064 | €53,081 | -€983 | -1.8% |
| Amounts payable | 17/49 | €693,776 | €681,699 | -€12,078 | -1.7% |
| Amounts payable after more than one year | 17 | €662,240 | €650,063 | -€12,177 | -1.8% |
| Financial debts | 170/4 | €163,510 | €134,412 | -€29,098 | -17.8% |
| Other amounts payable | 178/9 | €498,730 | €515,651 | +€16,921 | +3.4% |
| Amounts payable within one year | 42/48 | €31,536 | €31,636 | +€100 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €28,950 | €29,098 | +€149 | +0.5% |
| Trade debts | 44 | €2,206 | €611 | -€1,596 | -72.3% |
| Suppliers | 440/4 | €2,206 | €611 | -€1,596 | -72.3% |
| Taxes, remuneration and social security | 45 | €380 | €1,927 | +€1,547 | +406.7% |
| Taxes | 450/3 | €380 | €1,927 | +€1,547 | +406.7% |
| Non-recurring operating income | 76A | - | €80,522 | +€80,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,698 | +€6,698 | |
| Other operating charges | 640/8 | €4,522 | €3,161 | -€1,360 | -30.1% |
| Gross operating margin | 9900 | -€29,332 | €57,320 | +€86,652 | |
| Operating profit (loss) | 9901 | -€33,854 | €47,461 | +€81,315 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +1111.1% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1111.1% |
| Financial charges | 65/66B | €24,544 | €26,263 | +€1,720 | +7.0% |
| Recurring financial charges | 65 | €24,544 | €26,263 | +€1,720 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€58,397 | €21,199 | +€79,596 | |
| Income taxes | 67/77 | €380 | €1,927 | +€1,547 | +406.7% |
| Profit (loss) for the period | 9904 | -€58,777 | €19,272 | +€78,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,777 | €19,272 | +€78,050 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.