BECOMEV: 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.
BECOMEV
Largest movements
- Receivables within one year -€24,841
down €24,841 (-54.3%), from €45,720 to €20,879
of which Other amounts receivable: -€15,063
- Cash -€19,666
down €19,666 (-23.8%), from €82,752 to €63,085
mainly Trade debts (-€33,243) and Debts after one year (-€33,057)
- Tangible fixed assets -€8,501
down €8,501 (-2.3%), from €371,483 to €362,981
of which Land and buildings: -€7,948
- Trade debts -€33,243
down €33,243 (-62.3%), from €53,339 to €20,097
- Debts after one year -€33,057
down €33,057 (-9.4%), from €351,466 to €318,409
- Tax, wage and social debts +€12,498
up €12,498 (+869.9%), from €1,437 to €13,935
of which Remuneration and social security: +€8,083
- Depreciation -€35,014
down €35,014 (-68.3%), from €51,296 to €16,282
- Staff costs +€31,595
up €31,595 (+146.8%), from €21,522 to €53,116
- Gross operating margin -€22,689
down €22,689 (-19.1%), from €118,676 to €95,986
- Financial charges +€7,409
up €7,409 (+88.5%), from €8,374 to €15,783
- Taxes -€5,798
down €5,798 (-70.9%), from €8,176 to €2,378
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 | €505,931 | €452,007 | -€53,924 | -10.7% |
| Fixed assets | 21/28 | €377,459 | €367,557 | -€9,901 | -2.6% |
| Intangible fixed assets | 21 | €5,926 | €4,526 | -€1,400 | -23.6% |
| Tangible fixed assets | 22/27 | €371,483 | €362,981 | -€8,501 | -2.3% |
| Land and buildings | 22 | €361,063 | €353,116 | -€7,948 | -2.2% |
| Furniture and vehicles | 24 | €10,419 | €9,866 | -€554 | -5.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €128,472 | €84,450 | -€44,022 | -34.3% |
| Amounts receivable within one year | 40/41 | €45,720 | €20,879 | -€24,841 | -54.3% |
| Trade receivables | 40 | €18,629 | €8,851 | -€9,779 | -52.5% |
| Other amounts receivable | 41 | €27,091 | €12,028 | -€15,063 | -55.6% |
| Cash at bank and in hand | 54/58 | €82,752 | €63,085 | -€19,666 | -23.8% |
| Deferred charges and accrued income | 490/1 | - | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €505,931 | €452,007 | -€53,924 | -10.7% |
| Equity | 10/15 | €58,419 | €62,410 | +€3,991 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44 | €44 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44 | €44 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44 | €44 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,775 | €43,766 | +€3,991 | +10.0% |
| Amounts payable | 17/49 | €447,511 | €389,597 | -€57,914 | -12.9% |
| Amounts payable after more than one year | 17 | €351,466 | €318,409 | -€33,057 | -9.4% |
| Financial debts | 170/4 | €351,466 | €318,409 | -€33,057 | -9.4% |
| Amounts payable within one year | 42/48 | €96,045 | €71,188 | -€24,857 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €39,690 | €36,823 | -€2,868 | -7.2% |
| Financial debts | 43 | - | €334 | +€334 | |
| Credit institutions | 430/8 | - | €334 | +€334 | |
| Trade debts | 44 | €53,339 | €20,097 | -€33,243 | -62.3% |
| Suppliers | 440/4 | €53,339 | €20,097 | -€33,243 | -62.3% |
| Taxes, remuneration and social security | 45 | €1,437 | €13,935 | +€12,498 | +869.9% |
| Taxes | 450/3 | €85 | €4,500 | +€4,415 | +5219.1% |
| Remuneration and social security | 454/9 | €1,352 | €9,435 | +€8,083 | +597.8% |
| Other amounts payable | 47/48 | €1,579 | - | -€1,579 | |
| Remuneration, social security and pensions | 62 | €21,522 | €53,116 | +€31,595 | +146.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,296 | €16,282 | -€35,014 | -68.3% |
| Other operating charges | 640/8 | €5,795 | €4,525 | -€1,270 | -21.9% |
| Gross operating margin | 9900 | €118,676 | €95,986 | -€22,689 | -19.1% |
| Operating profit (loss) | 9901 | €40,063 | €22,063 | -€18,000 | -44.9% |
| Financial income | 75/76B | €0 | €89 | +€89 | +22190.0% |
| Recurring financial income | 75 | €0 | €89 | +€89 | +22190.0% |
| Financial charges | 65/66B | €8,374 | €15,783 | +€7,409 | +88.5% |
| Recurring financial charges | 65 | €8,374 | €15,783 | +€7,409 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €31,689 | €6,368 | -€25,321 | -79.9% |
| Income taxes | 67/77 | €8,176 | €2,378 | -€5,798 | -70.9% |
| Profit (loss) for the period | 9904 | €23,513 | €3,991 | -€19,522 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,513 | €3,991 | -€19,522 | -83.0% |
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 6 October 2026 via checked.be.