BECLIM: 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.
BECLIM
Largest movements
- Cash +€131,898
up €131,898 (+59.9%), from €220,100 to €351,998
mainly Net result for the year (+€168,385) and Receivables within one year (+€65,068)
- Receivables within one year -€65,068
down €65,068 (-26.9%), from €241,931 to €176,863
of which Trade receivables: -€44,308
- Profit (loss) carried forward +€168,385
up €168,385 (+54.9%), from €306,769 to €475,153
- Accrued charges and deferred income -€73,051
no longer reported in 2025 (was €73,051)
- Trade debts -€20,552
down €20,552 (-61.0%), from €33,683 to €13,131
- Gross operating margin +€57,412
up €57,412 (+34.4%), from €166,877 to €224,289
- Taxes -€31,697
down €31,697, from €31,588 to -€109
- Staff costs +€18,348
up €18,348 (+53.4%), from €34,377 to €52,724
- Financial charges -€9,814
down €9,814 (-98.4%), from €9,974 to €160
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 | €463,741 | €534,802 | +€71,061 | +15.3% |
| Fixed assets | 21/28 | €1,710 | €5,941 | +€4,231 | +247% |
| Tangible fixed assets | 22/27 | €1,710 | €5,941 | +€4,231 | +247% |
| Plant, machinery and equipment | 23 | - | €5,004 | +€5,004 | |
| Furniture and vehicles | 24 | €1,710 | €937 | -€773 | -45.2% |
| Current assets | 29/58 | €462,031 | €528,861 | +€66,830 | +14.5% |
| Amounts receivable within one year | 40/41 | €241,931 | €176,863 | -€65,068 | -26.9% |
| Trade receivables | 40 | €127,943 | €83,634 | -€44,308 | -34.6% |
| Other amounts receivable | 41 | €113,988 | €93,229 | -€20,760 | -18.2% |
| Cash at bank and in hand | 54/58 | €220,100 | €351,998 | +€131,898 | +59.9% |
| Total equity and liabilities | 10/49 | €463,741 | €534,802 | +€71,061 | +15.3% |
| Equity | 10/15 | €318,769 | €487,153 | +€168,385 | +52.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,769 | €475,153 | +€168,385 | +54.9% |
| Amounts payable | 17/49 | €144,972 | €47,649 | -€97,323 | -67.1% |
| Amounts payable within one year | 42/48 | €71,921 | €47,649 | -€24,273 | -33.7% |
| Trade debts | 44 | €33,683 | €13,131 | -€20,552 | -61.0% |
| Suppliers | 440/4 | €33,683 | €13,131 | -€20,552 | -61.0% |
| Taxes, remuneration and social security | 45 | €38,239 | €34,518 | -€3,721 | -9.7% |
| Taxes | 450/3 | €11,600 | €14,028 | +€2,428 | +20.9% |
| Remuneration and social security | 454/9 | €26,638 | €20,490 | -€6,149 | -23.1% |
| Accrued charges and deferred income | 492/3 | €73,051 | - | -€73,051 | |
| Remuneration, social security and pensions | 62 | €34,377 | €52,724 | +€18,348 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €1,656 | +€1,181 | +249% |
| Other operating charges | 640/8 | €1,052 | €1,488 | +€436 | +41.4% |
| Gross operating margin | 9900 | €166,877 | €224,289 | +€57,412 | +34.4% |
| Operating profit (loss) | 9901 | €130,973 | €168,421 | +€37,448 | +28.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €9,974 | €160 | -€9,814 | -98.4% |
| Recurring financial charges | 65 | €9,974 | €160 | -€9,814 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €121,000 | €168,276 | +€47,276 | +39.1% |
| Income taxes | 67/77 | €31,588 | -€109 | -€31,697 | |
| Profit (loss) for the period | 9904 | €89,412 | €168,385 | +€78,973 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,412 | €168,385 | +€78,973 | +88.3% |
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 21 October 2026 via checked.be.