BECKERS COMP: 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 COMP
Largest movements
- Intangible fixed assets -€14,000
down €14,000 (-41.3%), from €33,868 to €19,868
- Cash -€12,537
down €12,537 (-25.9%), from €48,485 to €35,948
mainly Contributions, distributions and other (-€50,000) and Other debts (-€4,368)
- Tangible fixed assets -€5,250
down €5,250 (-70.5%), from €7,451 to €2,201
- Receivables within one year -€2,377
down €2,377 (-24.4%), from €9,738 to €7,362
of which Other amounts receivable: -€2,758
- Profit (loss) carried forward -€50,000
down €50,000 (-93.0%), from €53,755 to €3,755
- Reserves +€15,118
new in 2025: €15,118
- Tax, wage and social debts +€5,180
up €5,180 (+1419.7%), from €365 to €5,545
- Other debts -€4,368
down €4,368 (-11.1%), from €39,401 to €35,032
- Taxes +€1,935
up €1,935 (+31.0%), from €6,245 to €8,180
- Gross operating margin +€1,930
up €1,930 (+4.7%), from €41,084 to €43,014
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 | €101,242 | €66,829 | -€34,413 | -34.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €41,319 | €22,069 | -€19,250 | -46.6% |
| Intangible fixed assets | 21 | €33,868 | €19,868 | -€14,000 | -41.3% |
| Tangible fixed assets | 22/27 | €7,451 | €2,201 | -€5,250 | -70.5% |
| Furniture and vehicles | 24 | €7,451 | €2,201 | -€5,250 | -70.5% |
| Current assets | 29/58 | €59,923 | €44,760 | -€15,163 | -25.3% |
| Amounts receivable within one year | 40/41 | €9,738 | €7,362 | -€2,377 | -24.4% |
| Trade receivables | 40 | €6,981 | €7,362 | +€381 | +5.5% |
| Other amounts receivable | 41 | €2,758 | - | -€2,758 | |
| Cash at bank and in hand | 54/58 | €48,485 | €35,948 | -€12,537 | -25.9% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,450 | -€249 | -14.7% |
| Total equity and liabilities | 10/49 | €101,242 | €66,829 | -€34,413 | -34.0% |
| Equity | 10/15 | €58,755 | €23,874 | -€34,882 | -59.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €15,118 | +€15,118 | |
| Distributable reserves | 133 | - | €15,118 | +€15,118 | |
| Profit (loss) carried forward | 14 | €53,755 | €3,755 | -€50,000 | -93.0% |
| Amounts payable | 17/49 | €42,487 | €42,956 | +€469 | +1.1% |
| Amounts payable within one year | 42/48 | €42,487 | €42,956 | +€469 | +1.1% |
| Trade debts | 44 | €2,722 | €2,379 | -€343 | -12.6% |
| Suppliers | 440/4 | €2,722 | €2,379 | -€343 | -12.6% |
| Taxes, remuneration and social security | 45 | €365 | €5,545 | +€5,180 | +1419.7% |
| Taxes | 450/3 | €365 | €5,545 | +€5,180 | +1419.7% |
| Other amounts payable | 47/48 | €39,401 | €35,032 | -€4,368 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,250 | €19,250 | = | 0.0% |
| Other operating charges | 640/8 | €273 | €427 | +€154 | +56.4% |
| Gross operating margin | 9900 | €41,084 | €43,014 | +€1,930 | +4.7% |
| Operating profit (loss) | 9901 | €21,561 | €23,337 | +€1,776 | +8.2% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.1% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €21,526 | €23,298 | +€1,772 | +8.2% |
| Income taxes | 67/77 | €6,245 | €8,180 | +€1,935 | +31.0% |
| Profit (loss) for the period | 9904 | €15,281 | €15,118 | -€163 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,281 | €15,118 | -€163 | -1.1% |
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 4 October 2026 via checked.be.