BECKHAND: 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.
BECKHAND
Largest movements
- Cash +€20,154
up €20,154 (+63.3%), from €31,832 to €51,986
mainly Other debts (+€35,294) and Receivables within one year (+€12,937)
- Receivables within one year -€12,937
down €12,937 (-28.4%), from €45,625 to €32,688
of which Trade receivables: -€13,889
- Other debts +€35,294
new in 2025: €35,294
- Profit (loss) carried forward -€30,939
down €30,939 (-42.1%), from €73,480 to €42,541
- Tax, wage and social debts +€1,592
up €1,592 (+169.8%), from €938 to €2,529
- Trade debts +€1,271
up €1,271 (+3233.5%), from €39 to €1,310
- Gross operating margin +€1,806
up €1,806 (+28.3%), from €6,383 to €8,188
- Taxes +€654
up €654 (+69.8%), from €938 to €1,592
- Financial charges +€144
up €144 (+9.3%), from €1,554 to €1,698
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,457 | €84,675 | +€7,218 | +9.3% |
| Current assets | 29/58 | €77,457 | €84,675 | +€7,218 | +9.3% |
| Amounts receivable within one year | 40/41 | €45,625 | €32,688 | -€12,937 | -28.4% |
| Trade receivables | 40 | €14,630 | €741 | -€13,889 | -94.9% |
| Other amounts receivable | 41 | €30,995 | €31,947 | +€953 | +3.1% |
| Cash at bank and in hand | 54/58 | €31,832 | €51,986 | +€20,154 | +63.3% |
| Total equity and liabilities | 10/49 | €77,457 | €84,675 | +€7,218 | +9.3% |
| Equity | 10/15 | €76,480 | €45,541 | -€30,939 | -40.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,480 | €42,541 | -€30,939 | -42.1% |
| Amounts payable | 17/49 | €977 | €39,133 | +€38,156 | +3905.9% |
| Amounts payable within one year | 42/48 | €977 | €39,133 | +€38,156 | +3905.9% |
| Trade debts | 44 | €39 | €1,310 | +€1,271 | +3233.5% |
| Suppliers | 440/4 | €39 | €1,310 | +€1,271 | +3233.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €938 | €2,529 | +€1,592 | +169.8% |
| Taxes | 450/3 | €938 | €2,529 | +€1,592 | +169.8% |
| Other amounts payable | 47/48 | - | €35,294 | +€35,294 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €6,383 | €8,188 | +€1,806 | +28.3% |
| Operating profit (loss) | 9901 | €5,855 | €7,645 | +€1,790 | +30.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +150.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150.0% |
| Financial charges | 65/66B | €1,554 | €1,698 | +€144 | +9.3% |
| Recurring financial charges | 65 | €1,554 | €1,698 | +€144 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,301 | €5,947 | +€1,646 | +38.3% |
| Income taxes | 67/77 | €938 | €1,592 | +€654 | +69.8% |
| Profit (loss) for the period | 9904 | €3,363 | €4,356 | +€992 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,363 | €4,356 | +€992 | +29.5% |
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 9 October 2026 via checked.be.