BECOMAC: 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.
BECOMAC
Largest movements
- Tangible fixed assets -€54,018
down €54,018 (-28.7%), from €188,482 to €134,464
of which Furniture and vehicles: -€50,984
- Receivables within one year +€45,777
up €45,777, from €0 to €45,777
of which Other amounts receivable: +€40,373
- Current investments +€22,508
up €22,508 (+6.2%), from €362,259 to €384,767
- Profit (loss) carried forward +€91,432
up €91,432 (+5.3%), from €1.7m to €1.8m
- Debts after one year -€46,566
down €46,566 (-60.6%), from €76,863 to €30,296
- Financial income +€957,270
up €957,270 (+185%), from €517,781 to €1.5m
- Gross operating margin -€150,515
down €150,515 (-61.3%), from €245,457 to €94,942
- Taxes -€64,650
down €64,650 (-79.1%), from €81,710 to €17,060
- Other operating charges -€7,015
down €7,015 (-71.1%), from €9,871 to €2,856
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 | €2,010,314 | €2,034,319 | +€24,005 | +1.2% |
| Fixed assets | 21/28 | €1,583,232 | €1,529,214 | -€54,018 | -3.4% |
| Tangible fixed assets | 22/27 | €188,482 | €134,464 | -€54,018 | -28.7% |
| Plant, machinery and equipment | 23 | €8,432 | €5,398 | -€3,034 | -36.0% |
| Furniture and vehicles | 24 | €178,050 | €127,066 | -€50,984 | -28.6% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,394,750 | €1,394,750 | = | 0.0% |
| Current assets | 29/58 | €427,082 | €505,105 | +€78,023 | +18.3% |
| Amounts receivable within one year | 40/41 | €0 | €45,777 | +€45,777 | |
| Trade receivables | 40 | - | €5,404 | +€5,404 | |
| Other amounts receivable | 41 | €0 | €40,373 | +€40,373 | |
| Current investments | 50/53 | €362,259 | €384,767 | +€22,508 | +6.2% |
| Cash at bank and in hand | 54/58 | €61,863 | €71,334 | +€9,472 | +15.3% |
| Deferred charges and accrued income | 490/1 | €2,960 | €3,227 | +€267 | +9.0% |
| Total equity and liabilities | 10/49 | €2,010,314 | €2,034,319 | +€24,005 | +1.2% |
| Equity | 10/15 | €1,851,077 | €1,942,508 | +€91,432 | +4.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,741,077 | €1,832,508 | +€91,432 | +5.3% |
| Amounts payable | 17/49 | €159,237 | €91,810 | -€67,427 | -42.3% |
| Amounts payable after more than one year | 17 | €76,863 | €30,296 | -€46,566 | -60.6% |
| Financial debts | 170/4 | €76,863 | €30,296 | -€46,566 | -60.6% |
| Amounts payable within one year | 42/48 | €82,375 | €61,514 | -€20,861 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €44,719 | €46,566 | +€1,847 | +4.1% |
| Trade debts | 44 | €4,799 | €1,066 | -€3,733 | -77.8% |
| Suppliers | 440/4 | €4,799 | €1,066 | -€3,733 | -77.8% |
| Taxes, remuneration and social security | 45 | €32,219 | €12,626 | -€19,593 | -60.8% |
| Taxes | 450/3 | €32,219 | €12,626 | -€19,593 | -60.8% |
| Other amounts payable | 47/48 | €638 | €1,256 | +€618 | +96.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,423 | €54,018 | +€595 | +1.1% |
| Other operating charges | 640/8 | €9,871 | €2,856 | -€7,015 | -71.1% |
| Gross operating margin | 9900 | €245,457 | €94,942 | -€150,515 | -61.3% |
| Operating profit (loss) | 9901 | €182,163 | €38,068 | -€144,095 | -79.1% |
| Financial income | 75/76B | €517,781 | €1,475,050 | +€957,270 | +185% |
| Recurring financial income | 75 | €517,781 | €1,475,050 | +€957,270 | +185% |
| Financial charges | 65/66B | €6,242 | €4,627 | -€1,615 | -25.9% |
| Recurring financial charges | 65 | €6,242 | €4,627 | -€1,615 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €693,702 | €1,508,491 | +€814,789 | +117% |
| Income taxes | 67/77 | €81,710 | €17,060 | -€64,650 | -79.1% |
| Profit (loss) for the period | 9904 | €611,992 | €1,491,432 | +€879,440 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €611,992 | €1,491,432 | +€879,440 | +144% |
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 17 October 2026 via checked.be.