BECO BIS: 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.
BECO BIS
Largest movements
- Receivables within one year +€38,631
up €38,631 (+27.2%), from €141,911 to €180,542
of which Trade receivables: +€37,575
- Cash -€17,647
down €17,647 (-27.8%), from €63,466 to €45,819
mainly Receivables within one year (-€38,631) and Trade debts (-€9,175)
- Tangible fixed assets -€5,377
down €5,377 (-24.1%), from €22,278 to €16,901
- Profit (loss) carried forward +€26,776
up €26,776 (+17.7%), from €151,702 to €178,478
- Trade debts -€9,175
down €9,175 (-41.3%), from €22,231 to €13,056
- Tax, wage and social debts -€2,596
down €2,596 (-9.9%), from €26,190 to €23,595
of which Taxes: -€2,070
- Depreciation -€8,690
down €8,690 (-61.8%), from €14,067 to €5,377
- Staff costs -€3,259
down €3,259 (-3.7%), from €87,921 to €84,663
- Taxes +€1,526
up €1,526 (+16.4%), from €9,302 to €10,828
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 | €227,655 | €243,262 | +€15,607 | +6.9% |
| Fixed assets | 21/28 | €22,278 | €16,901 | -€5,377 | -24.1% |
| Tangible fixed assets | 22/27 | €22,278 | €16,901 | -€5,377 | -24.1% |
| Furniture and vehicles | 24 | €22,278 | €16,901 | -€5,377 | -24.1% |
| Current assets | 29/58 | €205,377 | €226,361 | +€20,984 | +10.2% |
| Amounts receivable within one year | 40/41 | €141,911 | €180,542 | +€38,631 | +27.2% |
| Trade receivables | 40 | €139,103 | €176,678 | +€37,575 | +27.0% |
| Other amounts receivable | 41 | €2,807 | €3,863 | +€1,056 | +37.6% |
| Cash at bank and in hand | 54/58 | €63,466 | €45,819 | -€17,647 | -27.8% |
| Total equity and liabilities | 10/49 | €227,655 | €243,262 | +€15,607 | +6.9% |
| Equity | 10/15 | €179,202 | €205,978 | +€26,776 | +14.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,702 | €178,478 | +€26,776 | +17.7% |
| Amounts payable | 17/49 | €48,453 | €37,284 | -€11,169 | -23.1% |
| Amounts payable within one year | 42/48 | €48,453 | €37,284 | -€11,169 | -23.1% |
| Trade debts | 44 | €22,231 | €13,056 | -€9,175 | -41.3% |
| Suppliers | 440/4 | €22,231 | €13,056 | -€9,175 | -41.3% |
| Taxes, remuneration and social security | 45 | €26,190 | €23,595 | -€2,596 | -9.9% |
| Taxes | 450/3 | €13,939 | €11,870 | -€2,070 | -14.8% |
| Remuneration and social security | 454/9 | €12,251 | €11,725 | -€526 | -4.3% |
| Other amounts payable | 47/48 | €32 | €634 | +€602 | +1,874% |
| Remuneration, social security and pensions | 62 | €87,921 | €84,663 | -€3,259 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,067 | €5,377 | -€8,690 | -61.8% |
| Other operating charges | 640/8 | €643 | €632 | -€10 | -1.6% |
| Gross operating margin | 9900 | €128,517 | €128,384 | -€132 | -0.1% |
| Operating profit (loss) | 9901 | €25,886 | €37,712 | +€11,827 | +45.7% |
| Financial income | 75/76B | €272 | €86 | -€186 | -68.5% |
| Recurring financial income | 75 | €272 | €86 | -€186 | -68.5% |
| Financial charges | 65/66B | €375 | €194 | -€181 | -48.3% |
| Recurring financial charges | 65 | €375 | €194 | -€181 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €25,783 | €37,604 | +€11,821 | +45.8% |
| Income taxes | 67/77 | €9,302 | €10,828 | +€1,526 | +16.4% |
| Profit (loss) for the period | 9904 | €16,481 | €26,776 | +€10,295 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,481 | €26,776 | +€10,295 | +62.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.