BECKR: what changed
Two fiscal 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.
BECKR
Largest movements
- Tangible fixed assets -€10,347
down €10,347 (-35.2%), from €29,373 to €19,026
of which Furniture and vehicles: -€6,402
- Cash +€3,862
up €3,862 (+12.8%), from €30,145 to €34,007
mainly Net result for the year (+€17,231) and Depreciation (+€5,341)
- Other debts -€17,527
down €17,527 (-65.1%), from €26,935 to €9,408
- Reserves +€12,353
up €12,353 (+27.9%), from €44,340 to €56,693
- Debts after one year -€3,430
down €3,430 (-20.0%), from €17,150 to €13,720
- Tax, wage and social debts +€1,336
up €1,336 (+22.1%), from €6,050 to €7,386
- Gross operating margin +€11,562
up €11,562 (+60.0%), from €19,270 to €30,832
- Taxes +€2,942
up €2,942 (+76.0%), from €3,872 to €6,814
- Financial charges +€982
up €982 (+261.7%), from €375 to €1,357
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 | €99,315 | €92,203 | -€7,112 | -7.2% |
| Fixed assets | 21/28 | €29,373 | €19,026 | -€10,347 | -35.2% |
| Tangible fixed assets | 22/27 | €29,373 | €19,026 | -€10,347 | -35.2% |
| Land and buildings | 22 | €20,067 | €16,122 | -€3,945 | -19.7% |
| Furniture and vehicles | 24 | €9,306 | €2,904 | -€6,402 | -68.8% |
| Current assets | 29/58 | €69,941 | €73,177 | +€3,236 | +4.6% |
| Amounts receivable after more than one year | 29 | €34,964 | €34,964 | = | 0.0% |
| Trade receivables | 290 | €34,964 | €34,964 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,145 | €34,007 | +€3,862 | +12.8% |
| Deferred charges and accrued income | 490/1 | €4,833 | €4,207 | -€626 | -13.0% |
| Total equity and liabilities | 10/49 | €99,315 | €92,203 | -€7,112 | -7.2% |
| Equity | 10/15 | €44,341 | €56,694 | +€12,353 | +27.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €44,340 | €56,693 | +€12,353 | +27.9% |
| Distributable reserves | 133 | €44,340 | €56,693 | +€12,353 | +27.9% |
| Amounts payable | 17/49 | €54,973 | €35,509 | -€19,464 | -35.4% |
| Amounts payable after more than one year | 17 | €17,150 | €13,720 | -€3,430 | -20.0% |
| Financial debts | 170/4 | €17,150 | €13,720 | -€3,430 | -20.0% |
| Amounts payable within one year | 42/48 | €37,823 | €21,789 | -€16,034 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €3,430 | €3,430 | = | 0.0% |
| Trade debts | 44 | €1,408 | €1,565 | +€157 | +11.1% |
| Suppliers | 440/4 | €1,408 | €1,565 | +€157 | +11.1% |
| Taxes, remuneration and social security | 45 | €6,050 | €7,386 | +€1,336 | +22.1% |
| Taxes | 450/3 | €6,050 | €7,386 | +€1,336 | +22.1% |
| Other amounts payable | 47/48 | €26,935 | €9,408 | -€17,527 | -65.1% |
| Non-recurring operating income | 76A | - | €6,400 | +€6,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,638 | €5,341 | -€297 | -5.3% |
| Other operating charges | 640/8 | €1,011 | €1,034 | +€23 | +2.3% |
| Gross operating margin | 9900 | €19,270 | €30,832 | +€11,562 | +60.0% |
| Operating profit (loss) | 9901 | €12,621 | €24,456 | +€11,835 | +93.8% |
| Financial income | 75/76B | €1,206 | €946 | -€260 | -21.6% |
| Recurring financial income | 75 | €1,206 | €946 | -€260 | -21.6% |
| Financial charges | 65/66B | €375 | €1,357 | +€982 | +261.7% |
| Recurring financial charges | 65 | €375 | €1,357 | +€982 | +261.7% |
| Profit (loss) for the period before taxes | 9903 | €13,452 | €24,045 | +€10,594 | +78.8% |
| Income taxes | 67/77 | €3,872 | €6,814 | +€2,942 | +76.0% |
| Profit (loss) for the period | 9904 | €9,579 | €17,231 | +€7,652 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,579 | €17,231 | +€7,652 | +79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.