BECKERT: 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.
What changed
BECKERT
NACE 01.191, Growing of flowers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€82,279
2024 · €14,604+€67,675
Equity
€969,684
2024 · €887,405+€82,279
Cash
€3,174
2024 · €250+€2,924
Balance sheet total
€3.0m
2024 · €2.9m+€180,617
Largest movements
Assets
- Receivables within one year +€197,167
up €197,167 (+8.3%), from €2.4m to €2.6m
of which Trade receivables: +€207,899
Equity and liabilities
- Trade debts +€201,644
up €201,644 (+16.5%), from €1.2m to €1.4m
- Profit (loss) carried forward +€82,279
up €82,279 (+10.6%), from €777,405 to €859,684
- Debts after one year -€73,196
down €73,196 (-15.6%), from €467,972 to €394,776
Income statement
- Gross operating margin +€138,252
up €138,252 (+138.0%), from €100,164 to €238,416
- Depreciation +€33,858
up €33,858 (+354.8%), from €9,542 to €43,400
- Taxes +€20,870
up €20,870 (+2406.9%), from €867 to €21,737
- Financial charges +€7,779
up €7,779 (+50.9%), from €15,270 to €23,049
- Staff costs +€7,693
up €7,693 (+15.1%), from €50,787 to €58,480
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.
Result 2024
€14,604
Gross operating margin
+€138,252
Staff costs
-€7,693
Depreciation
-€33,858
Other operating charges
-€303
Financial income
-€74
Financial charges
-€7,779
Taxes
-€20,870
Result 2025
€82,279
Cash bridge derived
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.
From operations
+€111,832
Investment
-€24,000
Financing
-€84,908
Cash 2024
€250
From operations (derived)
+€111,832
Net result for the year
+€82,279
Depreciation
+€43,400
Stocks and contracts
+€75
Receivables within one year
-€197,167
Trade debts
+€201,644
Tax, wage and social debts
-€22,424
Accrued charges and deferred income
+€4,025
Investment (derived)
-€24,000
Investment in fixed assets (net)
-€24,000
Financing
-€84,908
Debts after one year
-€73,196
Current portion of long-term debt
-€10,161
Short-term financial debts
-€1,551
Cash 2025
€3,174
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,863,114 | €3,043,731 | +€180,617 | +6.3% |
| Fixed assets | 21/28 | €471,372 | €451,972 | -€19,400 | -4.1% |
| Tangible fixed assets | 22/27 | €471,172 | €451,772 | -€19,400 | -4.1% |
| Land and buildings | 22 | €222,319 | €422,319 | +€200,000 | +90.0% |
| Plant, machinery and equipment | 23 | €32,852 | €29,453 | -€3,400 | -10.3% |
| Assets under construction and advance payments | 27 | €216,000 | - | -€216,000 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €2,391,743 | €2,591,759 | +€200,017 | +8.4% |
| Stocks and contracts in progress | 3 | €8,250 | €8,175 | -€75 | -0.9% |
| Stocks | 30/36 | €8,250 | €8,175 | -€75 | -0.9% |
| Amounts receivable within one year | 40/41 | €2,383,243 | €2,580,410 | +€197,167 | +8.3% |
| Trade receivables | 40 | €2,326,072 | €2,533,971 | +€207,899 | +8.9% |
| Other amounts receivable | 41 | €57,170 | €46,439 | -€10,731 | -18.8% |
| Cash at bank and in hand | 54/58 | €250 | €3,174 | +€2,924 | +1169.8% |
| Total equity and liabilities | 10/49 | €2,863,114 | €3,043,731 | +€180,617 | +6.3% |
| Equity | 10/15 | €887,405 | €969,684 | +€82,279 | +9.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €777,405 | €859,684 | +€82,279 | +10.6% |
| Amounts payable | 17/49 | €1,975,710 | €2,074,047 | +€98,338 | +5.0% |
| Amounts payable after more than one year | 17 | €467,972 | €394,776 | -€73,196 | -15.6% |
| Financial debts | 170/4 | €467,972 | €394,776 | -€73,196 | -15.6% |
| Amounts payable within one year | 42/48 | €1,499,990 | €1,667,499 | +€167,509 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €83,357 | €73,196 | -€10,161 | -12.2% |
| Financial debts | 43 | €25,481 | €23,930 | -€1,551 | -6.1% |
| Credit institutions | 430/8 | €25,481 | €23,930 | -€1,551 | -6.1% |
| Trade debts | 44 | €1,224,474 | €1,426,119 | +€201,644 | +16.5% |
| Suppliers | 440/4 | €1,224,474 | €1,426,119 | +€201,644 | +16.5% |
| Taxes, remuneration and social security | 45 | €57,275 | €34,851 | -€22,424 | -39.2% |
| Taxes | 450/3 | €51,754 | €22,857 | -€28,897 | -55.8% |
| Remuneration and social security | 454/9 | €5,520 | €11,994 | +€6,473 | +117.3% |
| Other amounts payable | 47/48 | €109,404 | €109,404 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,747 | €11,772 | +€4,025 | +51.9% |
| Remuneration, social security and pensions | 62 | €50,787 | €58,480 | +€7,693 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,542 | €43,400 | +€33,858 | +354.8% |
| Other operating charges | 640/8 | €10,741 | €11,044 | +€303 | +2.8% |
| Gross operating margin | 9900 | €100,164 | €238,416 | +€138,252 | +138.0% |
| Operating profit (loss) | 9901 | €29,094 | €125,492 | +€96,398 | +331.3% |
| Financial income | 75/76B | €1,647 | €1,573 | -€74 | -4.5% |
| Recurring financial income | 75 | €1,647 | €1,573 | -€74 | -4.5% |
| Financial charges | 65/66B | €15,270 | €23,049 | +€7,779 | +50.9% |
| Recurring financial charges | 65 | €15,270 | €23,049 | +€7,779 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €15,471 | €104,016 | +€88,545 | +572.3% |
| Income taxes | 67/77 | €867 | €21,737 | +€20,870 | +2406.9% |
| Profit (loss) for the period | 9904 | €14,604 | €82,279 | +€67,675 | +463.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,604 | €82,279 | +€67,675 | +463.4% |
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 12 October 2026 via checked.be.