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
- Receivables within one year -€28,709
down €28,709 (-46.8%), from €61,309 to €32,600
of which Trade receivables: -€29,489
- Cash +€7,918
up €7,918 (+44.9%), from €17,643 to €25,560
mainly Depreciation (+€29,973) and Receivables within one year (+€28,709)
- Tangible fixed assets -€4,160
down €4,160 (-1.6%), from €267,942 to €263,782
of which Land and buildings: -€5,877
- Debts after one year -€20,495
down €20,495 (-9.5%), from €216,243 to €195,748
- Tax, wage and social debts -€5,022
down €5,022 (-69.5%), from €7,230 to €2,208
- Trade debts -€4,492
down €4,492 (-58.9%), from €7,631 to €3,140
- Profit (loss) carried forward +€3,556
up €3,556 (+7.8%), from €45,334 to €48,890
- Depreciation +€3,051
up €3,051 (+11.3%), from €26,923 to €29,973
- Gross operating margin -€2,312
down €2,312 (-6.8%), from €33,779 to €31,468
- Financial income +€1,866
up €1,866 (+15.5%), from €12,048 to €13,914
of which Non-recurring financial income: +€1,876
- Taxes -€780
down €780 (-15.4%), from €5,069 to €4,289
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 | €346,893 | €321,942 | -€24,952 | -7.2% |
| Fixed assets | 21/28 | €267,942 | €263,782 | -€4,160 | -1.6% |
| Tangible fixed assets | 22/27 | €267,942 | €263,782 | -€4,160 | -1.6% |
| Land and buildings | 22 | €257,590 | €251,713 | -€5,877 | -2.3% |
| Plant, machinery and equipment | 23 | €9,102 | €9,305 | +€204 | +2.2% |
| Furniture and vehicles | 24 | €1,250 | €2,764 | +€1,513 | +121.0% |
| Current assets | 29/58 | €78,951 | €58,160 | -€20,791 | -26.3% |
| Amounts receivable within one year | 40/41 | €61,309 | €32,600 | -€28,709 | -46.8% |
| Trade receivables | 40 | €54,378 | €24,889 | -€29,489 | -54.2% |
| Other amounts receivable | 41 | €6,931 | €7,711 | +€780 | +11.2% |
| Cash at bank and in hand | 54/58 | €17,643 | €25,560 | +€7,918 | +44.9% |
| Total equity and liabilities | 10/49 | €346,893 | €321,942 | -€24,952 | -7.2% |
| Equity | 10/15 | €88,614 | €92,171 | +€3,556 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,681 | €24,681 | = | 0.0% |
| Distributable reserves | 133 | €24,681 | €24,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,334 | €48,890 | +€3,556 | +7.8% |
| Amounts payable | 17/49 | €258,279 | €229,771 | -€28,508 | -11.0% |
| Amounts payable after more than one year | 17 | €216,243 | €195,748 | -€20,495 | -9.5% |
| Financial debts | 170/4 | €216,243 | €195,748 | -€20,495 | -9.5% |
| Amounts payable within one year | 42/48 | €42,037 | €34,024 | -€8,013 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €26,359 | €28,000 | +€1,640 | +6.2% |
| Trade debts | 44 | €7,631 | €3,140 | -€4,492 | -58.9% |
| Suppliers | 440/4 | €7,631 | €3,140 | -€4,492 | -58.9% |
| Taxes, remuneration and social security | 45 | €7,230 | €2,208 | -€5,022 | -69.5% |
| Taxes | 450/3 | €7,230 | €2,208 | -€5,022 | -69.5% |
| Other amounts payable | 47/48 | €816 | €677 | -€139 | -17.1% |
| Non-recurring operating income | 76A | - | €273 | +€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,923 | €29,973 | +€3,051 | +11.3% |
| Other operating charges | 640/8 | €893 | €921 | +€28 | +3.1% |
| Gross operating margin | 9900 | €33,779 | €31,468 | -€2,312 | -6.8% |
| Operating profit (loss) | 9901 | €5,963 | €573 | -€5,390 | -90.4% |
| Financial income | 75/76B | €12,048 | €13,914 | +€1,866 | +15.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.5% |
| Non-recurring financial income | 76B | €12,038 | €13,914 | +€1,876 | +15.6% |
| Financial charges | 65/66B | €6,936 | €6,641 | -€295 | -4.3% |
| Recurring financial charges | 65 | €6,936 | €6,641 | -€295 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €11,075 | €7,846 | -€3,230 | -29.2% |
| Income taxes | 67/77 | €5,069 | €4,289 | -€780 | -15.4% |
| Profit (loss) for the period | 9904 | €6,006 | €3,556 | -€2,450 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,006 | €3,556 | -€2,450 | -40.8% |
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.