Beckers Joël: what changed
Beckers Joël
Largest movements
- Cash +€59,447
up €59,447 (+58.2%), from €102,114 to €161,561
mainly Net result for the year (+€169,131) and Depreciation (+€112,792)
- Receivables within one year +€51,026
up €51,026 (+56.8%), from €89,897 to €140,923
of which Trade receivables: +€52,026
- Tangible fixed assets +€37,910
up €37,910 (+10.9%), from €347,897 to €385,807
of which Furniture and vehicles: +€47,079
- Reserves +€169,131
up €169,131 (+53.0%), from €319,340 to €488,471
- Trade debts -€44,566
down €44,566 (-97.5%), from €45,716 to €1,150
- Current portion of long-term debt +€9,479
up €9,479 (+32.9%), from €28,777 to €38,256
- Debts after one year +€8,697
up €8,697 (+8.6%), from €101,496 to €110,192
- Gross operating margin +€67,380
up €67,380 (+22.4%), from €300,853 to €368,233
- Depreciation +€30,218
up €30,218 (+36.6%), from €82,575 to €112,792
- Taxes +€14,618
up €14,618 (+22.2%), from €65,793 to €80,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €542,092 | €688,291 | +€146,199 | +27.0% |
| Fixed assets | 21/28 | €347,897 | €385,807 | +€37,910 | +10.9% |
| Tangible fixed assets | 22/27 | €347,897 | €385,807 | +€37,910 | +10.9% |
| Land and buildings | 22 | €21,149 | €18,592 | -€2,557 | -12.1% |
| Plant, machinery and equipment | 23 | €32,008 | €22,522 | -€9,486 | -29.6% |
| Furniture and vehicles | 24 | €282,351 | €329,430 | +€47,079 | +16.7% |
| Other tangible fixed assets | 26 | €12,389 | €15,263 | +€2,874 | +23.2% |
| Current assets | 29/58 | €194,195 | €302,484 | +€108,289 | +55.8% |
| Amounts receivable within one year | 40/41 | €89,897 | €140,923 | +€51,026 | +56.8% |
| Trade receivables | 40 | €73,467 | €125,494 | +€52,026 | +70.8% |
| Other amounts receivable | 41 | €16,430 | €15,429 | -€1,000 | -6.1% |
| Cash at bank and in hand | 54/58 | €102,114 | €161,561 | +€59,447 | +58.2% |
| Deferred charges and accrued income | 490/1 | €2,183 | €0 | -€2,183 | -100% |
| Total equity and liabilities | 10/49 | €542,092 | €688,291 | +€146,199 | +27.0% |
| Equity | 10/15 | €337,940 | €507,071 | +€169,131 | +50.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319,340 | €488,471 | +€169,131 | +53.0% |
| Distributable reserves | 133 | €319,340 | €488,471 | +€169,131 | +53.0% |
| Amounts payable | 17/49 | €204,152 | €181,220 | -€22,932 | -11.2% |
| Amounts payable after more than one year | 17 | €101,496 | €110,192 | +€8,697 | +8.6% |
| Financial debts | 170/4 | €101,496 | €110,192 | +€8,697 | +8.6% |
| Amounts payable within one year | 42/48 | €102,062 | €70,887 | -€31,175 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €28,777 | €38,256 | +€9,479 | +32.9% |
| Trade debts | 44 | €45,716 | €1,150 | -€44,566 | -97.5% |
| Suppliers | 440/4 | €45,716 | €1,150 | -€44,566 | -97.5% |
| Taxes, remuneration and social security | 45 | €26,969 | €31,481 | +€4,512 | +16.7% |
| Taxes | 450/3 | €26,969 | €31,481 | +€4,512 | +16.7% |
| Other amounts payable | 47/48 | €600 | €0 | -€600 | -100% |
| Accrued charges and deferred income | 492/3 | €594 | €141 | -€453 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,575 | €112,792 | +€30,218 | +36.6% |
| Other operating charges | 640/8 | €1,080 | €925 | -€156 | -14.4% |
| Gross operating margin | 9900 | €300,853 | €368,233 | +€67,380 | +22.4% |
| Operating profit (loss) | 9901 | €217,198 | €254,516 | +€37,318 | +17.2% |
| Financial income | 75/76B | €55 | €54 | -€1 | -1.5% |
| Recurring financial income | 75 | €55 | €54 | -€1 | -1.5% |
| Financial charges | 65/66B | €5,400 | €5,029 | -€371 | -6.9% |
| Recurring financial charges | 65 | €5,400 | €5,029 | -€371 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €211,853 | €249,541 | +€37,688 | +17.8% |
| Income taxes | 67/77 | €65,793 | €80,411 | +€14,618 | +22.2% |
| Profit (loss) for the period | 9904 | €146,060 | €169,131 | +€23,070 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €146,060 | €169,131 | +€23,070 | +15.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.