BECOME: 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.
BECOME
Largest movements
- Tangible fixed assets -€13,789
down €13,789 (-7.0%), from €197,702 to €183,913
of which Land and buildings: -€9,672
- Cash -€3,553
down €3,553 (-46.2%), from €7,688 to €4,136
mainly Net result for the year (-€34,273) and Investment in fixed assets (net) (-€648)
- Profit (loss) carried forward -€34,273
down €34,273, from €9,214 to -€25,059
- Other debts +€15,993
up €15,993 (+15.1%), from €105,843 to €121,836
- Staff costs +€9,221
up €9,221, from -€2,442 to €6,780
- Gross operating margin -€5,423
down €5,423 (-329.4%), from -€1,646 to -€7,069
- Depreciation -€3,087
down €3,087 (-17.6%), from €17,524 to €14,437
- Taxes +€649
new in 2025: €649
- Financial charges -€166
down €166 (-34.0%), from €487 to €321
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 | €210,404 | €192,174 | -€18,230 | -8.7% |
| Fixed assets | 21/28 | €198,009 | €184,220 | -€13,789 | -7.0% |
| Tangible fixed assets | 22/27 | €197,702 | €183,913 | -€13,789 | -7.0% |
| Land and buildings | 22 | €192,045 | €182,373 | -€9,672 | -5.0% |
| Plant, machinery and equipment | 23 | €2,140 | €458 | -€1,682 | -78.6% |
| Furniture and vehicles | 24 | €3,517 | €1,082 | -€2,435 | -69.2% |
| Financial fixed assets | 28 | €307 | €307 | = | 0.0% |
| Current assets | 29/58 | €12,395 | €7,954 | -€4,441 | -35.8% |
| Amounts receivable within one year | 40/41 | €2,629 | €1,908 | -€721 | -27.4% |
| Trade receivables | 40 | €686 | €686 | = | 0.0% |
| Other amounts receivable | 41 | €1,943 | €1,222 | -€721 | -37.1% |
| Current investments | 50/53 | €131 | €136 | +€5 | +3.7% |
| Cash at bank and in hand | 54/58 | €7,688 | €4,136 | -€3,553 | -46.2% |
| Deferred charges and accrued income | 490/1 | €1,946 | €1,774 | -€172 | -8.8% |
| Total equity and liabilities | 10/49 | €210,404 | €192,174 | -€18,230 | -8.7% |
| Equity | 10/15 | €94,093 | €59,820 | -€34,273 | -36.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,879 | €22,879 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €16,679 | €16,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,214 | -€25,059 | -€34,273 | |
| Amounts payable | 17/49 | €116,311 | €132,354 | +€16,043 | +13.8% |
| Amounts payable within one year | 42/48 | €116,311 | €132,354 | +€16,043 | +13.8% |
| Trade debts | 44 | €9,308 | €9,366 | +€58 | +0.6% |
| Suppliers | 440/4 | €9,308 | €9,366 | +€58 | +0.6% |
| Advances received on contracts in progress | 46 | €870 | €870 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €290 | €283 | -€8 | -2.6% |
| Remuneration and social security | 454/9 | €290 | €283 | -€8 | -2.6% |
| Other amounts payable | 47/48 | €105,843 | €121,836 | +€15,993 | +15.1% |
| Non-recurring operating income | 76A | €719 | - | -€719 | |
| Remuneration, social security and pensions | 62 | -€2,442 | €6,780 | +€9,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,524 | €14,437 | -€3,087 | -17.6% |
| Other operating charges | 640/8 | €5,129 | €5,025 | -€104 | -2.0% |
| Gross operating margin | 9900 | -€1,646 | -€7,069 | -€5,423 | -329.4% |
| Operating profit (loss) | 9901 | -€21,857 | -€33,310 | -€11,453 | -52.4% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €487 | €321 | -€166 | -34.0% |
| Recurring financial charges | 65 | €487 | €321 | -€166 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,344 | -€33,624 | -€11,280 | -50.5% |
| Income taxes | 67/77 | - | €649 | +€649 | |
| Profit (loss) for the period | 9904 | -€22,344 | -€34,273 | -€11,929 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,344 | -€34,273 | -€11,929 | -53.4% |
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.