BECOMM: 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.
BECOMM
Largest movements
- Receivables within one year -€25,272
down €25,272 (-82.4%), from €30,654 to €5,382
of which Trade receivables: -€18,016
- Tangible fixed assets -€2,631
down €2,631 (-59.2%), from €4,442 to €1,812
- Profit (loss) carried forward -€14,294
down €14,294, from €4,513 to -€9,781
- Tax, wage and social debts -€9,586
down €9,586 (-53.1%), from €18,063 to €8,477
- Trade debts -€4,869
down €4,869 (-71.5%), from €6,812 to €1,943
- Gross operating margin -€33,133
down €33,133, from €22,871 to -€10,262
- Taxes -€7,648
down €7,648 (-100.0%), from €7,648 to €0
- Other operating charges -€2,205
down €2,205 (-84.7%), from €2,605 to €400
- Financial charges -€1,460
down €1,460 (-81.3%), from €1,795 to €335
- Depreciation +€268
up €268 (+11.3%), from €2,363 to €2,631
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 | €68,269 | €40,138 | -€28,130 | -41.2% |
| Fixed assets | 21/28 | €4,442 | €1,812 | -€2,631 | -59.2% |
| Tangible fixed assets | 22/27 | €4,442 | €1,812 | -€2,631 | -59.2% |
| Furniture and vehicles | 24 | €4,442 | €1,812 | -€2,631 | -59.2% |
| Current assets | 29/58 | €63,826 | €38,327 | -€25,500 | -40.0% |
| Amounts receivable after more than one year | 29 | €31,000 | €31,000 | = | 0.0% |
| Other amounts receivable | 291 | €31,000 | €31,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,654 | €5,382 | -€25,272 | -82.4% |
| Trade receivables | 40 | €20,811 | €2,795 | -€18,016 | -86.6% |
| Other amounts receivable | 41 | €9,843 | €2,587 | -€7,256 | -73.7% |
| Cash at bank and in hand | 54/58 | €1,928 | €1,928 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €244 | €17 | -€228 | -93.2% |
| Total equity and liabilities | 10/49 | €68,269 | €40,138 | -€28,130 | -41.2% |
| Equity | 10/15 | €40,441 | €26,147 | -€14,294 | -35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,728 | €29,728 | = | 0.0% |
| Distributable reserves | 133 | €29,728 | €29,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,513 | -€9,781 | -€14,294 | |
| Amounts payable | 17/49 | €27,827 | €13,991 | -€13,836 | -49.7% |
| Amounts payable within one year | 42/48 | €27,827 | €13,991 | -€13,836 | -49.7% |
| Financial debts | 43 | €2,635 | €3,253 | +€618 | +23.5% |
| Credit institutions | 430/8 | €2,635 | €3,253 | +€618 | +23.5% |
| Trade debts | 44 | €6,812 | €1,943 | -€4,869 | -71.5% |
| Suppliers | 440/4 | €6,812 | €1,943 | -€4,869 | -71.5% |
| Taxes, remuneration and social security | 45 | €18,063 | €8,477 | -€9,586 | -53.1% |
| Taxes | 450/3 | €18,063 | €8,477 | -€9,586 | -53.1% |
| Other amounts payable | 47/48 | €318 | €318 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,363 | €2,631 | +€268 | +11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €457 | €667 | +€210 | +46.0% |
| Other operating charges | 640/8 | €2,605 | €400 | -€2,205 | -84.7% |
| Gross operating margin | 9900 | €22,871 | -€10,262 | -€33,133 | |
| Operating profit (loss) | 9901 | €17,446 | -€13,959 | -€31,405 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -95.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -95.0% |
| Financial charges | 65/66B | €1,795 | €335 | -€1,460 | -81.3% |
| Recurring financial charges | 65 | €1,795 | €335 | -€1,460 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €15,655 | -€14,294 | -€29,949 | |
| Income taxes | 67/77 | €7,648 | €0 | -€7,648 | -100.0% |
| Profit (loss) for the period | 9904 | €8,007 | -€14,294 | -€22,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,007 | -€14,294 | -€22,301 |
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.