BECOM: 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.
BECOM
Largest movements
- Tangible fixed assets -€23,743
down €23,743 (-6.5%), from €363,281 to €339,538
of which Land and buildings: -€17,498
- Receivables within one year -€10,491
down €10,491 (-32.2%), from €32,561 to €22,070
of which Trade receivables: -€5,602
- Profit (loss) carried forward -€30,332
down €30,332 (-17.2%), from -€175,902 to -€206,234
- Other debts -€25,689
down €25,689 (-40.8%), from €62,943 to €37,254
- Debts after one year +€10,148
up €10,148 (+2.3%), from €437,600 to €447,748
- Trade debts +€4,940
up €4,940 (+383.9%), from €1,287 to €6,227
- Gross operating margin -€14,107
down €14,107 (-86.2%), from €16,358 to €2,251
- Other operating charges +€1,109
up €1,109 (+16.8%), from €6,615 to €7,725
- Financial charges -€386
down €386 (-63.4%), from €608 to €223
- Depreciation +€334
up €334 (+1.4%), from €23,409 to €23,743
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 | €447,224 | €409,359 | -€37,865 | -8.5% |
| Fixed assets | 21/28 | €396,350 | €372,607 | -€23,743 | -6.0% |
| Tangible fixed assets | 22/27 | €363,281 | €339,538 | -€23,743 | -6.5% |
| Land and buildings | 22 | €349,871 | €332,373 | -€17,498 | -5.0% |
| Plant, machinery and equipment | 23 | €1,398 | €1,097 | -€301 | -21.5% |
| Furniture and vehicles | 24 | €12,012 | €6,068 | -€5,944 | -49.5% |
| Financial fixed assets | 28 | €33,069 | €33,069 | = | 0.0% |
| Current assets | 29/58 | €50,874 | €36,751 | -€14,123 | -27.8% |
| Amounts receivable within one year | 40/41 | €32,561 | €22,070 | -€10,491 | -32.2% |
| Trade receivables | 40 | €27,165 | €21,562 | -€5,602 | -20.6% |
| Other amounts receivable | 41 | €5,396 | €508 | -€4,889 | -90.6% |
| Cash at bank and in hand | 54/58 | €1,560 | €1,416 | -€144 | -9.2% |
| Deferred charges and accrued income | 490/1 | €16,753 | €13,266 | -€3,488 | -20.8% |
| Total equity and liabilities | 10/49 | €447,224 | €409,359 | -€37,865 | -8.5% |
| Equity | 10/15 | -€59,097 | -€89,429 | -€30,332 | -51.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €42,437 | €42,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,902 | -€206,234 | -€30,332 | -17.2% |
| Amounts payable | 17/49 | €506,321 | €498,788 | -€7,533 | -1.5% |
| Amounts payable after more than one year | 17 | €437,600 | €447,748 | +€10,148 | +2.3% |
| Other amounts payable | 178/9 | €437,600 | €447,748 | +€10,148 | +2.3% |
| Amounts payable within one year | 42/48 | €65,950 | €45,264 | -€20,686 | -31.4% |
| Trade debts | 44 | €1,287 | €6,227 | +€4,940 | +383.9% |
| Suppliers | 440/4 | €1,287 | €6,227 | +€4,940 | +383.9% |
| Taxes, remuneration and social security | 45 | €1,720 | €1,783 | +€63 | +3.7% |
| Taxes | 450/3 | €1,720 | €1,783 | +€63 | +3.7% |
| Other amounts payable | 47/48 | €62,943 | €37,254 | -€25,689 | -40.8% |
| Accrued charges and deferred income | 492/3 | €2,771 | €5,775 | +€3,004 | +108.4% |
| Non-recurring operating income | 76A | €18,957 | - | -€18,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,409 | €23,743 | +€334 | +1.4% |
| Other operating charges | 640/8 | €6,615 | €7,725 | +€1,109 | +16.8% |
| Gross operating margin | 9900 | €16,358 | €2,251 | -€14,107 | -86.2% |
| Operating profit (loss) | 9901 | -€13,666 | -€29,216 | -€15,550 | -113.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €608 | €223 | -€386 | -63.4% |
| Recurring financial charges | 65 | €608 | €223 | -€386 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,265 | -€29,439 | -€15,174 | -106.4% |
| Income taxes | 67/77 | €875 | €893 | +€18 | +2.1% |
| Profit (loss) for the period | 9904 | -€15,140 | -€30,332 | -€15,193 | -100.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,140 | -€30,332 | -€15,193 | -100.3% |
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 7 October 2026 via checked.be.