BECKHAND G&T: 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 G&T
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€53,046
up €53,046 (+263%), from €20,174 to €73,219
mainly Current investments (+€200,000) and Net result for the year (+€76,405)
- Tangible fixed assets +€4,320
up €4,320 (+219%), from €1,970 to €6,290
of which Plant, machinery and equipment: +€5,270
- Other debts -€152,928
down €152,928 (-68.6%), from €223,002 to €70,074
- Profit (loss) carried forward +€6,405
up €6,405, from €0 to €6,405
- Trade debts +€5,954
up €5,954 (+477%), from €1,248 to €7,203
- Gross operating margin +€20,412
up €20,412 (+27.1%), from €75,235 to €95,648
- Taxes +€3,467
up €3,467 (+22.1%), from €15,723 to €19,190
- Financial income -€2,546
down €2,546 (-46.2%), from €5,512 to €2,966
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 | €230,699 | €89,282 | -€141,417 | -61.3% |
| Fixed assets | 21/28 | €1,970 | €6,290 | +€4,320 | +219% |
| Tangible fixed assets | 22/27 | €1,970 | €6,290 | +€4,320 | +219% |
| Land and buildings | 22 | €1,970 | €1,020 | -€950 | -48.2% |
| Plant, machinery and equipment | 23 | - | €5,270 | +€5,270 | |
| Current assets | 29/58 | €228,729 | €82,992 | -€145,737 | -63.7% |
| Stocks and contracts in progress | 3 | €2,017 | €1,567 | -€450 | -22.3% |
| Stocks | 30/36 | €2,017 | €1,567 | -€450 | -22.3% |
| Amounts receivable within one year | 40/41 | €6,525 | €8,206 | +€1,681 | +25.8% |
| Trade receivables | 40 | €389 | €342 | -€47 | -12.1% |
| Other amounts receivable | 41 | €6,136 | €7,864 | +€1,728 | +28.2% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €20,174 | €73,219 | +€53,046 | +263% |
| Deferred charges and accrued income | 490/1 | €13 | €0 | -€13 | -100% |
| Total equity and liabilities | 10/49 | €230,699 | €89,282 | -€141,417 | -61.3% |
| Equity | 10/15 | €2,000 | €8,405 | +€6,405 | +320% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €6,405 | +€6,405 | |
| Amounts payable | 17/49 | €228,699 | €80,878 | -€147,821 | -64.6% |
| Amounts payable within one year | 42/48 | €228,699 | €80,878 | -€147,821 | -64.6% |
| Trade debts | 44 | €1,248 | €7,203 | +€5,954 | +477% |
| Suppliers | 440/4 | €1,248 | €7,203 | +€5,954 | +477% |
| Taxes, remuneration and social security | 45 | €4,449 | €3,601 | -€848 | -19.1% |
| Taxes | 450/3 | €4,449 | €3,601 | -€848 | -19.1% |
| Other amounts payable | 47/48 | €223,002 | €70,074 | -€152,928 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €1,326 | +€376 | +39.6% |
| Other operating charges | 640/8 | €735 | €757 | +€22 | +3.0% |
| Gross operating margin | 9900 | €75,235 | €95,648 | +€20,412 | +27.1% |
| Operating profit (loss) | 9901 | €73,551 | €93,564 | +€20,014 | +27.2% |
| Financial income | 75/76B | €5,512 | €2,966 | -€2,546 | -46.2% |
| Recurring financial income | 75 | €5,512 | €2,966 | -€2,546 | -46.2% |
| Financial charges | 65/66B | €904 | €936 | +€32 | +3.5% |
| Recurring financial charges | 65 | €904 | €936 | +€32 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €78,159 | €95,595 | +€17,436 | +22.3% |
| Income taxes | 67/77 | €15,723 | €19,190 | +€3,467 | +22.1% |
| Profit (loss) for the period | 9904 | €62,436 | €76,405 | +€13,968 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,436 | €76,405 | +€13,968 | +22.4% |
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 31 October 2026 via checked.be.