BECKERS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€15,121
down €15,121 (-18.9%), from €79,826 to €64,706
mainly Other debts (-€8,834) and Net result for the year (-€3,877)
- Receivables within one year +€2,279
up €2,279 (+109%), from €2,082 to €4,361
of which Other amounts receivable: +€2,279
- Other debts -€8,834
down €8,834 (-65.4%), from €13,509 to €4,675
- Profit (loss) carried forward -€3,877
down €3,877 (-10.5%), from €37,024 to €33,147
- Gross operating margin -€24,189
down €24,189, from €22,665 to -€1,524
- Taxes -€6,120
down €6,120 (-88.2%), from €6,939 to €819
- Financial charges -€912
down €912 (-84.3%), from €1,081 to €170
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 | €83,758 | €70,854 | -€12,905 | -15.4% |
| Current assets | 29/58 | €83,758 | €70,854 | -€12,905 | -15.4% |
| Amounts receivable within one year | 40/41 | €2,082 | €4,361 | +€2,279 | +109% |
| Trade receivables | 40 | €1,089 | €1,089 | = | 0.0% |
| Other amounts receivable | 41 | €993 | €3,272 | +€2,279 | +229% |
| Current investments | 50/53 | €385 | €387 | +€2 | +0.5% |
| Cash at bank and in hand | 54/58 | €79,826 | €64,706 | -€15,121 | -18.9% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,400 | -€65 | -4.4% |
| Total equity and liabilities | 10/49 | €83,758 | €70,854 | -€12,905 | -15.4% |
| Equity | 10/15 | €57,484 | €53,607 | -€3,877 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,024 | €33,147 | -€3,877 | -10.5% |
| Amounts payable | 17/49 | €26,275 | €17,247 | -€9,027 | -34.4% |
| Amounts payable within one year | 42/48 | €14,017 | €4,820 | -€9,197 | -65.6% |
| Trade debts | 44 | €69 | €145 | +€76 | +109% |
| Suppliers | 440/4 | €69 | €145 | +€76 | +109% |
| Taxes, remuneration and social security | 45 | €438 | - | -€438 | |
| Taxes | 450/3 | €438 | - | -€438 | |
| Other amounts payable | 47/48 | €13,509 | €4,675 | -€8,834 | -65.4% |
| Accrued charges and deferred income | 492/3 | €12,257 | €12,427 | +€170 | +1.4% |
| Other operating charges | 640/8 | €1,316 | €1,367 | +€51 | +3.9% |
| Gross operating margin | 9900 | €22,665 | -€1,524 | -€24,189 | |
| Operating profit (loss) | 9901 | €21,349 | -€2,891 | -€24,240 | |
| Financial income | 75/76B | €2 | €3 | +€1 | +41.3% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +41.3% |
| Financial charges | 65/66B | €1,081 | €170 | -€912 | -84.3% |
| Recurring financial charges | 65 | €1,081 | €170 | -€912 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €20,270 | -€3,058 | -€23,328 | |
| Income taxes | 67/77 | €6,939 | €819 | -€6,120 | -88.2% |
| Profit (loss) for the period | 9904 | €13,331 | -€3,877 | -€17,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,331 | -€3,877 | -€17,208 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.