BeCoating: 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.
BeCoating
Largest movements
- Receivables within one year -€14,918
down €14,918 (-99.3%), from €15,028 to €110
- Deferred charges and accrued income +€7,800
up €7,800 (+147.8%), from €5,277 to €13,077
- Tangible fixed assets -€4,250
down €4,250 (-16.2%), from €26,223 to €21,973
of which Leasing and similar rights: -€5,179
- Intangible fixed assets +€3,152
new in 2025: €3,152
- Other debts -€7,033
down €7,033 (-33.6%), from €20,952 to €13,919
- Debts after one year -€4,927
down €4,927 (-44.9%), from €10,976 to €6,049
- Tax, wage and social debts +€4,919
up €4,919 (+36.8%), from €13,385 to €18,305
- Short-term financial debts -€2,385
no longer reported in 2025 (was €2,385)
- Trade debts +€746
up €746 (+5.9%), from €12,637 to €13,384
- Gross operating margin +€1,792
up €1,792 (+11.7%), from €15,351 to €17,142
- Depreciation +€1,414
up €1,414 (+15.3%), from €9,234 to €10,649
- Financial charges +€1,218
up €1,218 (+36.8%), from €3,309 to €4,527
- Other operating charges -€623
down €623 (-28.7%), from €2,172 to €1,549
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 | €46,527 | €38,446 | -€8,081 | -17.4% |
| Fixed assets | 21/28 | €26,223 | €25,124 | -€1,098 | -4.2% |
| Intangible fixed assets | 21 | - | €3,152 | +€3,152 | |
| Tangible fixed assets | 22/27 | €26,223 | €21,973 | -€4,250 | -16.2% |
| Plant, machinery and equipment | 23 | €8,585 | €9,405 | +€820 | +9.6% |
| Furniture and vehicles | 24 | €838 | €946 | +€109 | +13.0% |
| Leasing and similar rights | 25 | €16,800 | €11,621 | -€5,179 | -30.8% |
| Current assets | 29/58 | €20,304 | €13,321 | -€6,983 | -34.4% |
| Amounts receivable within one year | 40/41 | €15,028 | €110 | -€14,918 | -99.3% |
| Trade receivables | 40 | €15,028 | €110 | -€14,918 | -99.3% |
| Cash at bank and in hand | 54/58 | €0 | €135 | +€135 | |
| Deferred charges and accrued income | 490/1 | €5,277 | €13,077 | +€7,800 | +147.8% |
| Total equity and liabilities | 10/49 | €46,527 | €38,446 | -€8,081 | -17.4% |
| Equity | 10/15 | -€18,509 | -€18,137 | +€372 | +2.0% |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,559 | -€23,187 | +€372 | +1.6% |
| Amounts payable | 17/49 | €65,036 | €56,583 | -€8,453 | -13.0% |
| Amounts payable after more than one year | 17 | €10,976 | €6,049 | -€4,927 | -44.9% |
| Financial debts | 170/4 | €10,976 | €6,049 | -€4,927 | -44.9% |
| Amounts payable within one year | 42/48 | €54,060 | €50,534 | -€3,526 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €4,700 | €4,927 | +€226 | +4.8% |
| Financial debts | 43 | €2,385 | - | -€2,385 | |
| Credit institutions | 430/8 | €2,385 | - | -€2,385 | |
| Trade debts | 44 | €12,637 | €13,384 | +€746 | +5.9% |
| Suppliers | 440/4 | €12,637 | €13,384 | +€746 | +5.9% |
| Taxes, remuneration and social security | 45 | €13,385 | €18,305 | +€4,919 | +36.8% |
| Taxes | 450/3 | €13,385 | €18,305 | +€4,919 | +36.8% |
| Other amounts payable | 47/48 | €20,952 | €13,919 | -€7,033 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,234 | €10,649 | +€1,414 | +15.3% |
| Other operating charges | 640/8 | €2,172 | €1,549 | -€623 | -28.7% |
| Gross operating margin | 9900 | €15,351 | €17,142 | +€1,792 | +11.7% |
| Operating profit (loss) | 9901 | €3,945 | €4,945 | +€1,000 | +25.3% |
| Financial income | 75/76B | €0 | €109 | +€109 | +51704.8% |
| Recurring financial income | 75 | €0 | €109 | +€109 | +51704.8% |
| Financial charges | 65/66B | €3,309 | €4,527 | +€1,218 | +36.8% |
| Recurring financial charges | 65 | €3,309 | €4,527 | +€1,218 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €637 | €527 | -€109 | -17.2% |
| Income taxes | 67/77 | €166 | €156 | -€11 | -6.3% |
| Profit (loss) for the period | 9904 | €471 | €372 | -€99 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €471 | €372 | -€99 | -21.0% |
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 5 October 2026 via checked.be.