Beckers & Van Zon: 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 & Van Zon
Largest movements
- Cash +€31,638
up €31,638 (+17.6%), from €180,061 to €211,699
mainly Other debts (+€150,000) and Net result for the year (+€101,835)
- Receivables within one year -€14,329
down €14,329 (-30.3%), from €47,263 to €32,934
of which Other amounts receivable: -€14,329
- Other debts +€150,000
new in 2025: €150,000
- Debts after one year -€120,049
down €120,049 (-45.3%), from €265,275 to €145,226
of which Other amounts payable: -€101,381
- Profit (loss) carried forward -€48,165
down €48,165 (-25.4%), from €189,264 to €141,099
- Tax, wage and social debts +€32,438
up €32,438 (+100%), from €32,416 to €64,854
of which Taxes: +€36,438
- Gross operating margin +€29,343
up €29,343 (+25.4%), from €115,644 to €144,987
- Taxes +€24,173
up €24,173 (+244%), from €9,907 to €34,081
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 | €523,508 | €538,492 | +€14,984 | +2.9% |
| Fixed assets | 21/28 | €296,121 | €293,860 | -€2,261 | -0.8% |
| Tangible fixed assets | 22/27 | €296,121 | €293,860 | -€2,261 | -0.8% |
| Furniture and vehicles | 24 | €34,242 | €31,981 | -€2,261 | -6.6% |
| Other tangible fixed assets | 26 | €261,879 | €261,879 | = | 0.0% |
| Current assets | 29/58 | €227,388 | €244,632 | +€17,245 | +7.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €47,263 | €32,934 | -€14,329 | -30.3% |
| Trade receivables | 40 | €32,670 | €32,670 | = | 0.0% |
| Other amounts receivable | 41 | €14,593 | €264 | -€14,329 | -98.2% |
| Cash at bank and in hand | 54/58 | €180,061 | €211,699 | +€31,638 | +17.6% |
| Deferred charges and accrued income | 490/1 | €64 | €0 | -€64 | -100% |
| Total equity and liabilities | 10/49 | €523,508 | €538,492 | +€14,984 | +2.9% |
| Equity | 10/15 | €207,864 | €159,699 | -€48,165 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,264 | €141,099 | -€48,165 | -25.4% |
| Amounts payable | 17/49 | €315,645 | €378,793 | +€63,149 | +20.0% |
| Amounts payable after more than one year | 17 | €265,275 | €145,226 | -€120,049 | -45.3% |
| Financial debts | 170/4 | €150,941 | €132,273 | -€18,668 | -12.4% |
| Other amounts payable | 178/9 | €114,334 | €12,953 | -€101,381 | -88.7% |
| Amounts payable within one year | 42/48 | €50,370 | €233,567 | +€183,198 | +364% |
| Current portion of amounts payable after more than one year | 42 | €17,931 | €18,668 | +€737 | +4.1% |
| Trade debts | 44 | €22 | €45 | +€23 | +105% |
| Suppliers | 440/4 | €22 | €45 | +€23 | +105% |
| Taxes, remuneration and social security | 45 | €32,416 | €64,854 | +€32,438 | +100% |
| Taxes | 450/3 | €20,416 | €56,854 | +€36,438 | +178% |
| Remuneration and social security | 454/9 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,260 | €2,261 | +€1 | 0.0% |
| Other operating charges | 640/8 | €628 | €512 | -€116 | -18.5% |
| Non-recurring operating charges | 66A | €66,237 | €0 | -€66,237 | -100% |
| Gross operating margin | 9900 | €115,644 | €144,987 | +€29,343 | +25.4% |
| Operating profit (loss) | 9901 | €46,519 | €142,214 | +€95,696 | +206% |
| Financial income | 75/76B | €247 | €0 | -€247 | -100.0% |
| Recurring financial income | 75 | €247 | €0 | -€247 | -100.0% |
| Financial charges | 65/66B | €7,136 | €6,298 | -€838 | -11.7% |
| Recurring financial charges | 65 | €7,136 | €6,298 | -€838 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €39,630 | €135,916 | +€96,286 | +243% |
| Income taxes | 67/77 | €9,907 | €34,081 | +€24,173 | +244% |
| Profit (loss) for the period | 9904 | €29,722 | €101,835 | +€72,113 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €29,722 | €101,835 | +€72,113 | +243% |
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 19 October 2026 via checked.be.