Becokine: 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.
Becokine
Largest movements
- Tangible fixed assets +€28,319
up €28,319 (+54.5%), from €51,953 to €80,272
of which Other tangible fixed assets: +€30,368
- Formation expenses -€1,660
down €1,660 (-24.1%), from €6,900 to €5,240
- Reserves +€24,583
up €24,583 (+360.6%), from €6,817 to €31,400
- Tax, wage and social debts +€9,016
up €9,016 (+155.6%), from €5,793 to €14,808
- Debts after one year -€8,824
down €8,824 (-14.6%), from €60,322 to €51,497
- Trade debts +€2,308
up €2,308 (+282.5%), from €817 to €3,124
- Other debts -€1,203
no longer reported in 2025 (was €1,203)
- Gross operating margin +€20,424
up €20,424 (+98.8%), from €20,682 to €41,106
- Taxes +€4,293
up €4,293 (+81.7%), from €5,258 to €9,551
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 | €76,573 | €103,030 | +€26,457 | +34.6% |
| Formation expenses | 20 | €6,900 | €5,240 | -€1,660 | -24.1% |
| Fixed assets | 21/28 | €52,412 | €80,680 | +€28,269 | +53.9% |
| Intangible fixed assets | 21 | €458 | €408 | -€50 | -10.9% |
| Tangible fixed assets | 22/27 | €51,953 | €80,272 | +€28,319 | +54.5% |
| Plant, machinery and equipment | 23 | €4,536 | €5,412 | +€876 | +19.3% |
| Furniture and vehicles | 24 | €16,290 | €13,364 | -€2,925 | -18.0% |
| Other tangible fixed assets | 26 | €31,127 | €61,495 | +€30,368 | +97.6% |
| Current assets | 29/58 | €17,261 | €17,110 | -€152 | -0.9% |
| Cash at bank and in hand | 54/58 | €15,186 | €14,320 | -€866 | -5.7% |
| Deferred charges and accrued income | 490/1 | €2,075 | €2,790 | +€715 | +34.4% |
| Total equity and liabilities | 10/49 | €76,573 | €103,030 | +€26,457 | +34.6% |
| Equity | 10/15 | €8,317 | €32,900 | +€24,583 | +295.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,817 | €31,400 | +€24,583 | +360.6% |
| Distributable reserves | 133 | €6,817 | €31,400 | +€24,583 | +360.6% |
| Amounts payable | 17/49 | €68,256 | €70,130 | +€1,874 | +2.7% |
| Amounts payable after more than one year | 17 | €60,322 | €51,497 | -€8,824 | -14.6% |
| Other amounts payable | 178/9 | €60,322 | €51,497 | -€8,824 | -14.6% |
| Amounts payable within one year | 42/48 | €7,812 | €17,933 | +€10,121 | +129.5% |
| Trade debts | 44 | €817 | €3,124 | +€2,308 | +282.5% |
| Suppliers | 440/4 | €817 | €3,124 | +€2,308 | +282.5% |
| Taxes, remuneration and social security | 45 | €5,793 | €14,808 | +€9,016 | +155.6% |
| Taxes | 450/3 | €5,793 | €14,808 | +€9,016 | +155.6% |
| Other amounts payable | 47/48 | €1,203 | - | -€1,203 | |
| Accrued charges and deferred income | 492/3 | €123 | €700 | +€578 | +471.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,526 | €6,373 | -€153 | -2.3% |
| Other operating charges | 640/8 | €327 | €545 | +€219 | +66.9% |
| Gross operating margin | 9900 | €20,682 | €41,106 | +€20,424 | +98.8% |
| Operating profit (loss) | 9901 | €13,829 | €34,187 | +€20,359 | +147.2% |
| Financial charges | 65/66B | €36 | €54 | +€18 | +50.0% |
| Recurring financial charges | 65 | €36 | €54 | +€18 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €13,793 | €34,133 | +€20,341 | +147.5% |
| Income taxes | 67/77 | €5,258 | €9,551 | +€4,293 | +81.7% |
| Profit (loss) for the period | 9904 | €8,535 | €24,583 | +€16,048 | +188.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,535 | €24,583 | +€16,048 | +188.0% |
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 3 October 2026 via checked.be.