BECOMP: 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.
BECOMP
Largest movements
- Receivables within one year -€440,251
no longer reported in 2025 (was €440,251)
- Financial fixed assets -€238,933
down €238,933 (-100.0%), from €238,933 to €0
- Profit (loss) carried forward -€679,302
down €679,302 (-19.1%), from -€3.6m to -€4.2m
- Gross operating margin -€440,254
down €440,254 (-517337.3%), from -€85 to -€440,339
- Financial income -€91,970
no longer reported in 2025 (was €91,970)
- Financial charges -€30,793
down €30,793 (-11.4%), from €269,755 to €238,963
of which Financial charges: -€204,092
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 | €679,252 | €50 | -€679,202 | -100.0% |
| Fixed assets | 21/28 | €238,933 | €0 | -€238,933 | -100.0% |
| Financial fixed assets | 28 | €238,933 | €0 | -€238,933 | -100.0% |
| Current assets | 29/58 | €440,319 | €50 | -€440,269 | -100.0% |
| Amounts receivable within one year | 40/41 | €440,251 | - | -€440,251 | |
| Other amounts receivable | 41 | €440,251 | - | -€440,251 | |
| Cash at bank and in hand | 54/58 | €68 | €50 | -€18 | -26.1% |
| Total equity and liabilities | 10/49 | €679,252 | €50 | -€679,202 | -100.0% |
| Equity | 10/15 | -€3,309,149 | -€3,988,451 | -€679,302 | -20.5% |
| Contributions | 10/11 | €256,205 | €256,205 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €290 | €290 | = | 0.0% |
| Reserves not available under the articles | 1311 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,565,644 | -€4,244,946 | -€679,302 | -19.1% |
| Amounts payable | 17/49 | €3,988,401 | €3,988,501 | +€100 | 0.0% |
| Amounts payable within one year | 42/48 | €3,988,401 | €3,988,501 | +€100 | 0.0% |
| Trade debts | 44 | €303 | €303 | = | 0.0% |
| Suppliers | 440/4 | €303 | €303 | = | 0.0% |
| Other amounts payable | 47/48 | €3,988,098 | €3,988,198 | +€100 | 0.0% |
| Gross operating margin | 9900 | -€85 | -€440,339 | -€440,254 | -517337.3% |
| Operating profit (loss) | 9901 | -€85 | -€440,339 | -€440,254 | -517337.3% |
| Financial income | 75/76B | €91,970 | - | -€91,970 | |
| Recurring financial income | 75 | €91,970 | - | -€91,970 | |
| Financial charges | 65/66B | €269,755 | €238,963 | -€30,793 | -11.4% |
| Recurring financial charges | 65 | €204,122 | €30 | -€204,092 | -100.0% |
| Non-recurring financial charges | 66B | €65,634 | €238,933 | +€173,299 | +264.0% |
| Profit (loss) for the period before taxes | 9903 | -€177,871 | -€679,302 | -€501,431 | -281.9% |
| Profit (loss) for the period | 9904 | -€177,871 | -€679,302 | -€501,431 | -281.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€177,871 | -€679,302 | -€501,431 | -281.9% |
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 28 September 2026 via checked.be.