Becommerce: what changed
Becommerce
Largest movements
- Cash -€85,109
down €85,109 (-59.4%), from €143,291 to €58,182
mainly Investment in fixed assets (net) (-€71,428) and Net result for the year (-€68,976)
- Receivables within one year +€51,007
up €51,007 (+36.0%), from €141,679 to €192,685
of which Trade receivables: +€28,124
- Deferred charges and accrued income +€44,125
up €44,125 (+707%), from €6,242 to €50,367
- Intangible fixed assets +€30,007
up €30,007 (+183%), from €16,373 to €46,380
- Tangible fixed assets +€7,748
up €7,748 (+352%), from €2,203 to €9,952
of which Plant, machinery and equipment: +€6,115
- Trade debts +€136,180
up €136,180 (+154%), from €88,683 to €224,864
- Reserves -€72,944
down €72,944 (-100%), from €72,944 to €0
- Tax, wage and social debts -€22,967
down €22,967 (-62.5%), from €36,723 to €13,756
of which Remuneration and social security: -€23,463
- Profit (loss) carried forward +€3,968
up €3,968 (+3.6%), from €109,459 to €113,426
- Staff costs -€32,212
down €32,212 (-8.5%), from €380,098 to €347,886
- Depreciation +€17,624
up €17,624 (+110%), from €16,048 to €33,672
- Financial income -€6,261
down €6,261 (-57.4%), from €10,902 to €4,641
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,788 | €357,566 | +€47,777 | +15.4% |
| Fixed assets | 21/28 | €18,576 | €56,331 | +€37,755 | +203% |
| Intangible fixed assets | 21 | €16,373 | €46,380 | +€30,007 | +183% |
| Tangible fixed assets | 22/27 | €2,203 | €9,952 | +€7,748 | +352% |
| Plant, machinery and equipment | 23 | €2,203 | €8,318 | +€6,115 | +278% |
| Furniture and vehicles | 24 | - | €1,633 | +€1,633 | |
| Current assets | 29/58 | €291,212 | €301,234 | +€10,022 | +3.4% |
| Amounts receivable within one year | 40/41 | €141,679 | €192,685 | +€51,007 | +36.0% |
| Trade receivables | 40 | €118,184 | €146,308 | +€28,124 | +23.8% |
| Other amounts receivable | 41 | €23,494 | €46,377 | +€22,883 | +97.4% |
| Cash at bank and in hand | 54/58 | €143,291 | €58,182 | -€85,109 | -59.4% |
| Deferred charges and accrued income | 490/1 | €6,242 | €50,367 | +€44,125 | +707% |
| Total equity and liabilities | 10/49 | €309,788 | €357,566 | +€47,777 | +15.4% |
| Equity | 10/15 | €182,402 | €113,426 | -€68,976 | -37.8% |
| Reserves | 13 | €72,944 | €0 | -€72,944 | -100% |
| Profit (loss) carried forward | 14 | €109,459 | €113,426 | +€3,968 | +3.6% |
| Amounts payable | 17/49 | €127,386 | €244,139 | +€116,753 | +91.7% |
| Amounts payable within one year | 42/48 | €125,406 | €238,619 | +€113,213 | +90.3% |
| Trade debts | 44 | €88,683 | €224,864 | +€136,180 | +154% |
| Suppliers | 440/4 | €88,683 | €224,864 | +€136,180 | +154% |
| Taxes, remuneration and social security | 45 | €36,723 | €13,756 | -€22,967 | -62.5% |
| Taxes | 450/3 | €0 | €496 | +€496 | |
| Remuneration and social security | 454/9 | €36,723 | €13,260 | -€23,463 | -63.9% |
| Accrued charges and deferred income | 492/3 | €1,980 | €5,520 | +€3,540 | +179% |
| Non-recurring operating income | 76A | €118 | €0 | -€118 | -100% |
| Remuneration, social security and pensions | 62 | €380,098 | €347,886 | -€32,212 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,048 | €33,672 | +€17,624 | +110% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,500 | €0 | -€1,500 | -100% |
| Other operating charges | 640/8 | €1,958 | €929 | -€1,029 | -52.5% |
| Non-recurring operating charges | 66A | €0 | €85,309 | +€85,309 | |
| Gross operating margin | 9900 | €393,495 | €395,298 | +€1,803 | +0.5% |
| Operating profit (loss) | 9901 | -€6,109 | -€72,499 | -€66,390 | -1,087% |
| Financial income | 75/76B | €10,902 | €4,641 | -€6,261 | -57.4% |
| Recurring financial income | 75 | €10,902 | €4,641 | -€6,261 | -57.4% |
| Financial charges | 65/66B | €1,547 | €1,118 | -€429 | -27.7% |
| Recurring financial charges | 65 | €1,547 | €1,118 | -€429 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €3,246 | -€68,976 | -€72,222 | |
| Profit (loss) for the period | 9904 | €3,246 | -€68,976 | -€72,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,246 | -€68,976 | -€72,222 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.