BECKERS H.: 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 H.
Largest movements
- Tangible fixed assets +€68,469
up €68,469 (+247%), from €27,707 to €96,176
of which Furniture and vehicles: +€72,474
- Receivables after one year -€48,776
down €48,776 (-51.4%), from €94,953 to €46,178
- Receivables within one year -€14,550
down €14,550 (-96.8%), from €15,031 to €480
of which Other amounts receivable: -€14,550
- Cash -€4,260
down €4,260 (-27.9%), from €15,279 to €11,019
mainly Investment in fixed assets (net) (-€85,103) and Current portion of long-term debt (-€6,031)
- Other debts +€7,104
new in 2025: €7,104
- Current portion of long-term debt -€6,031
down €6,031 (-100%), from €6,031 to €0
- Profit (loss) carried forward -€2,817
down €2,817 (-8.8%), from €32,030 to €29,213
- Tax, wage and social debts +€2,802
up €2,802 (+101%), from €2,784 to €5,586
- Depreciation +€8,465
up €8,465 (+101%), from €8,379 to €16,844
- Gross operating margin +€7,142
up €7,142 (+73.6%), from €9,701 to €16,844
- Financial income -€865
down €865 (-35.4%), from €2,443 to €1,577
- Taxes -€393
down €393 (-12.3%), from €3,195 to €2,802
- Other operating charges -€268
down €268 (-20.9%), from €1,283 to €1,015
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 | €158,026 | €158,929 | +€903 | +0.6% |
| Fixed assets | 21/28 | €30,597 | €98,856 | +€68,259 | +223% |
| Intangible fixed assets | 21 | €346 | €136 | -€210 | -60.6% |
| Tangible fixed assets | 22/27 | €27,707 | €96,176 | +€68,469 | +247% |
| Land and buildings | 22 | €1,753 | €1,169 | -€584 | -33.3% |
| Plant, machinery and equipment | 23 | €25,954 | €22,533 | -€3,421 | -13.2% |
| Furniture and vehicles | 24 | - | €72,474 | +€72,474 | |
| Financial fixed assets | 28 | €2,543 | €2,543 | = | 0.0% |
| Current assets | 29/58 | €127,429 | €60,074 | -€67,356 | -52.9% |
| Amounts receivable after more than one year | 29 | €94,953 | €46,178 | -€48,776 | -51.4% |
| Other amounts receivable | 291 | €94,953 | €46,178 | -€48,776 | -51.4% |
| Amounts receivable within one year | 40/41 | €15,031 | €480 | -€14,550 | -96.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,031 | €480 | -€14,550 | -96.8% |
| Cash at bank and in hand | 54/58 | €15,279 | €11,019 | -€4,260 | -27.9% |
| Deferred charges and accrued income | 490/1 | €2,166 | €2,396 | +€230 | +10.6% |
| Total equity and liabilities | 10/49 | €158,026 | €158,929 | +€903 | +0.6% |
| Equity | 10/15 | €145,532 | €142,714 | -€2,817 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €94,909 | €94,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €94,909 | €94,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,030 | €29,213 | -€2,817 | -8.8% |
| Amounts payable | 17/49 | €12,494 | €16,215 | +€3,721 | +29.8% |
| Amounts payable within one year | 42/48 | €12,494 | €16,215 | +€3,721 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €6,031 | €0 | -€6,031 | -100% |
| Trade debts | 44 | €3,680 | €3,525 | -€155 | -4.2% |
| Suppliers | 440/4 | €3,680 | €3,525 | -€155 | -4.2% |
| Taxes, remuneration and social security | 45 | €2,784 | €5,586 | +€2,802 | +101% |
| Taxes | 450/3 | €2,784 | €5,586 | +€2,802 | +101% |
| Other amounts payable | 47/48 | - | €7,104 | +€7,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,379 | €16,844 | +€8,465 | +101% |
| Other operating charges | 640/8 | €1,283 | €1,015 | -€268 | -20.9% |
| Gross operating margin | 9900 | €9,701 | €16,844 | +€7,142 | +73.6% |
| Operating profit (loss) | 9901 | €40 | -€1,015 | -€1,055 | |
| Financial income | 75/76B | €2,443 | €1,577 | -€865 | -35.4% |
| Recurring financial income | 75 | €2,443 | €1,577 | -€865 | -35.4% |
| Financial charges | 65/66B | €632 | €578 | -€55 | -8.7% |
| Recurring financial charges | 65 | €632 | €578 | -€55 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,850 | -€15 | -€1,865 | |
| Income taxes | 67/77 | €3,195 | €2,802 | -€393 | -12.3% |
| Profit (loss) for the period | 9904 | -€1,345 | -€2,817 | -€1,473 | -109% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,345 | -€2,817 | -€1,473 | -109% |
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 20 October 2026 via checked.be.