BECOMOD: 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.
BECOMOD
Largest movements
- Receivables within one year +€186,718
up €186,718 (+828%), from €22,541 to €209,260
of which Trade receivables: +€190,071
- Cash +€131,086
up €131,086 (+169%), from €77,639 to €208,725
mainly Net result for the year (+€162,279) and Trade debts (+€105,677)
- Tangible fixed assets -€21,621
down €21,621 (-20.3%), from €106,305 to €84,684
- Profit (loss) carried forward +€162,279
up €162,279 (+198%), from €81,762 to €244,041
- Trade debts +€105,677
up €105,677 (+828%), from €12,755 to €118,433
- Tax, wage and social debts +€46,983
up €46,983 (+247%), from €19,013 to €65,996
of which Taxes: +€32,894
- Debts after one year -€15,150
down €15,150 (-23.0%), from €65,819 to €50,669
- Gross operating margin +€193,080
up €193,080 (+569%), from €33,903 to €226,983
- Purchases and services +€58,708
up €58,708 (+9.7%), from €603,324 to €662,032
- Taxes +€38,039
new in 2025: €38,039
- Depreciation +€19,820
up €19,820 (+1,100%), from €1,802 to €21,621
- Other operating charges -€11,056
down €11,056 (-85.6%), from €12,920 to €1,864
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 | €206,486 | €502,668 | +€296,182 | +143% |
| Fixed assets | 21/28 | €106,305 | €84,684 | -€21,621 | -20.3% |
| Tangible fixed assets | 22/27 | €106,305 | €84,684 | -€21,621 | -20.3% |
| Leasing and similar rights | 25 | €106,305 | €84,684 | -€21,621 | -20.3% |
| Current assets | 29/58 | €100,181 | €417,984 | +€317,804 | +317% |
| Amounts receivable within one year | 40/41 | €22,541 | €209,260 | +€186,718 | +828% |
| Trade receivables | 40 | €9,234 | €199,305 | +€190,071 | +2,058% |
| Other amounts receivable | 41 | €13,307 | €9,955 | -€3,353 | -25.2% |
| Cash at bank and in hand | 54/58 | €77,639 | €208,725 | +€131,086 | +169% |
| Total equity and liabilities | 10/49 | €206,486 | €502,668 | +€296,182 | +143% |
| Equity | 10/15 | €89,822 | €252,101 | +€162,279 | +181% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,762 | €244,041 | +€162,279 | +198% |
| Amounts payable | 17/49 | €116,664 | €250,567 | +€133,903 | +115% |
| Amounts payable after more than one year | 17 | €65,819 | €50,669 | -€15,150 | -23.0% |
| Financial debts | 170/4 | €65,819 | €50,669 | -€15,150 | -23.0% |
| Amounts payable within one year | 42/48 | €50,845 | €199,898 | +€149,053 | +293% |
| Current portion of amounts payable after more than one year | 42 | €19,077 | €15,469 | -€3,608 | -18.9% |
| Trade debts | 44 | €12,755 | €118,433 | +€105,677 | +828% |
| Suppliers | 440/4 | €12,755 | €118,433 | +€105,677 | +828% |
| Taxes, remuneration and social security | 45 | €19,013 | €65,996 | +€46,983 | +247% |
| Taxes | 450/3 | €5,957 | €38,851 | +€32,894 | +552% |
| Remuneration and social security | 454/9 | €13,056 | €27,145 | +€14,089 | +108% |
| Goods, raw materials, services and sundry goods | 60/61 | €603,324 | €662,032 | +€58,708 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €21,621 | +€19,820 | +1,100% |
| Other operating charges | 640/8 | €12,920 | €1,864 | -€11,056 | -85.6% |
| Gross operating margin | 9900 | €33,903 | €226,983 | +€193,080 | +569% |
| Operating profit (loss) | 9901 | €19,181 | €203,498 | +€184,317 | +961% |
| Financial income | 75/76B | €1 | €4 | +€3 | +273% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +273% |
| Financial charges | 65/66B | €424 | €3,184 | +€2,759 | +650% |
| Recurring financial charges | 65 | €424 | €3,184 | +€2,759 | +650% |
| Profit (loss) for the period before taxes | 9903 | €18,758 | €200,318 | +€181,560 | +968% |
| Income taxes | 67/77 | - | €38,039 | +€38,039 | |
| Profit (loss) for the period | 9904 | €18,758 | €162,279 | +€143,521 | +765% |
| Profit (loss) for the period to be appropriated | 9905 | €18,758 | €162,279 | +€143,521 | +765% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.