BECKERS ENGINEERING: 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 ENGINEERING
Largest movements
- Receivables after one year +€162,079
new in 2025: €162,079
of which Trade receivables: +€121,052
- Receivables within one year -€88,827
no longer reported in 2025 (was €88,827)
of which Other amounts receivable: -€58,820
- Tangible fixed assets +€35,335
up €35,335 (+613%), from €5,760 to €41,094
of which Furniture and vehicles: +€36,153
- Trade debts +€71,829
up €71,829 (+4,164%), from €1,725 to €73,554
- Reserves +€31,164
up €31,164 (+7.2%), from €432,242 to €463,406
of which Distributable reserves: +€31,164
- Tax, wage and social debts +€5,971
up €5,971 (+22.8%), from €26,223 to €32,194
- Depreciation +€1,556
up €1,556 (+100%), from €1,549 to €3,105
- Financial income -€1,344
down €1,344 (-55.9%), from €2,404 to €1,060
- Gross operating margin +€925
up €925 (+1.9%), from €48,144 to €49,069
- Other operating charges -€493
down €493 (-62.5%), from €789 to €296
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.
Derived cash bridge
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 | €472,690 | €581,654 | +€108,964 | +23.1% |
| Fixed assets | 21/28 | €5,760 | €41,094 | +€35,335 | +613% |
| Tangible fixed assets | 22/27 | €5,760 | €41,094 | +€35,335 | +613% |
| Land and buildings | 22 | €3,341 | €2,522 | -€819 | -24.5% |
| Furniture and vehicles | 24 | €146 | €36,299 | +€36,153 | +24,790% |
| Other tangible fixed assets | 26 | €2,273 | €2,273 | +€0 | 0.0% |
| Current assets | 29/58 | €466,930 | €540,560 | +€73,630 | +15.8% |
| Amounts receivable after more than one year | 29 | - | €162,079 | +€162,079 | |
| Trade receivables | 290 | - | €121,052 | +€121,052 | |
| Other amounts receivable | 291 | - | €41,027 | +€41,027 | |
| Amounts receivable within one year | 40/41 | €88,827 | - | -€88,827 | |
| Trade receivables | 40 | €30,007 | - | -€30,007 | |
| Other amounts receivable | 41 | €58,820 | - | -€58,820 | |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €126,640 | €126,784 | +€144 | +0.1% |
| Deferred charges and accrued income | 490/1 | €1,463 | €1,697 | +€234 | +16.0% |
| Total equity and liabilities | 10/49 | €472,690 | €581,654 | +€108,964 | +23.1% |
| Equity | 10/15 | €444,742 | €475,906 | +€31,164 | +7.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €432,242 | €463,406 | +€31,164 | +7.2% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €430,992 | €462,156 | +€31,164 | +7.2% |
| Amounts payable | 17/49 | €27,948 | €105,748 | +€77,800 | +278% |
| Amounts payable within one year | 42/48 | €27,948 | €105,748 | +€77,800 | +278% |
| Trade debts | 44 | €1,725 | €73,554 | +€71,829 | +4,164% |
| Suppliers | 440/4 | €1,725 | €73,554 | +€71,829 | +4,164% |
| Taxes, remuneration and social security | 45 | €26,223 | €32,194 | +€5,971 | +22.8% |
| Taxes | 450/3 | €26,223 | €32,194 | +€5,971 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €3,105 | +€1,556 | +100% |
| Other operating charges | 640/8 | €789 | €296 | -€493 | -62.5% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €48,144 | €49,069 | +€925 | +1.9% |
| Operating profit (loss) | 9901 | €45,680 | €45,668 | -€12 | 0.0% |
| Financial income | 75/76B | €2,404 | €1,060 | -€1,344 | -55.9% |
| Recurring financial income | 75 | €2,404 | €1,060 | -€1,344 | -55.9% |
| Financial charges | 65/66B | €104 | €150 | +€46 | +43.9% |
| Recurring financial charges | 65 | €104 | €150 | +€46 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €47,980 | €46,578 | -€1,402 | -2.9% |
| Income taxes | 67/77 | €15,862 | €15,414 | -€448 | -2.8% |
| Profit (loss) for the period | 9904 | €32,118 | €31,164 | -€954 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,118 | €31,164 | -€954 | -3.0% |
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 17 October 2026 via checked.be.