BECONA: what changed
What changed
BECONA
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€413,547
2024 · €91,917+€321,630
Equity
€3.6m
2024 · €3.5m+€113,547
Cash
€416,401
2024 · €309,615+€106,785
Balance sheet total
€4.3m
2024 · €4.1m+€188,138
Largest movements
Assets
- Cash +€106,785
up €106,785 (+34.5%), from €309,615 to €416,401
mainly Net result for the year (+€413,547) and Other debts (+€300,000)
- Receivables within one year +€71,611
up €71,611 (+15.5%), from €460,667 to €532,278
of which Trade receivables: +€96,478
- Intangible fixed assets +€63,400
up €63,400 (+672%), from €9,438 to €72,838
Equity and liabilities
- Other debts +€300,000
new in 2025: €300,000
- Accrued charges and deferred income -€174,716
down €174,716 (-97.3%), from €179,566 to €4,850
- Reserves +€113,547
up €113,547 (+10.1%), from €1.1m to €1.2m
of which Distributable reserves: +€92,870
- Debts after one year -€66,682
down €66,682 (-97.0%), from €68,729 to €2,047
- Trade debts +€57,206
up €57,206 (+44.2%), from €129,461 to €186,667
Income statement
- Gross operating margin +€473,488
up €473,488 (+72.1%), from €656,728 to €1.1m
- Taxes +€137,439
up €137,439 (+10,493%), from €1,310 to €138,749
- Depreciation -€86,323
down €86,323 (-53.8%), from €160,488 to €74,165
- Staff costs +€42,202
up €42,202 (+12.4%), from €341,465 to €383,667
- Write-downs +€38,850
up €38,850 (+106%), from €36,740 to €75,589
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.
Result 2024
€91,917
Gross operating margin
+€473,488
Staff costs
-€42,202
Depreciation
+€86,323
Write-downs
-€38,850
Other operating charges
-€20,833
Financial income
-€676
Financial charges
+€1,819
Taxes
-€137,439
Result 2025
€413,547
raises the resultlowers the result
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.
From operations
+€614,168
Investment
-€101,649
Financing
-€405,733
Cash 2024
€309,615
From operations (derived)
+€614,168
Net result for the year
+€413,547
Depreciation
+€74,165
Stocks and contracts
+€30,761
Receivables within one year
-€71,611
Deferred charges and accrued income
-€13,018
Trade debts
+€57,206
Tax, wage and social debts
-€2,166
Other debts
+€300,000
Accrued charges and deferred income
-€174,716
Investment (derived)
-€101,649
Investment in fixed assets (net)
-€101,649
Financing
-€405,733
Debts after one year
-€66,682
Current portion of long-term debt
-€39,052
Contributions, distributions and other
-€300,000
Cash 2025
€416,401
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,083,005 | €4,271,143 | +€188,138 | +4.6% |
| Fixed assets | 21/28 | €134,887 | €162,372 | +€27,484 | +20.4% |
| Intangible fixed assets | 21 | €9,438 | €72,838 | +€63,400 | +672% |
| Tangible fixed assets | 22/27 | €125,150 | €89,233 | -€35,916 | -28.7% |
| Land and buildings | 22 | €430 | €0 | -€430 | -100% |
| Plant, machinery and equipment | 23 | €56,825 | €44,282 | -€12,543 | -22.1% |
| Furniture and vehicles | 24 | €64,738 | €42,727 | -€22,011 | -34.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,156 | €2,224 | -€933 | -29.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €3,948,118 | €4,108,772 | +€160,654 | +4.1% |
| Stocks and contracts in progress | 3 | €3,159,966 | €3,129,204 | -€30,761 | -1.0% |
| Stocks | 30/36 | €3,159,966 | €3,129,204 | -€30,761 | -1.0% |
| Amounts receivable within one year | 40/41 | €460,667 | €532,278 | +€71,611 | +15.5% |
| Trade receivables | 40 | €435,800 | €532,278 | +€96,478 | +22.1% |
| Other amounts receivable | 41 | €24,866 | €0 | -€24,866 | -100% |
| Cash at bank and in hand | 54/58 | €309,615 | €416,401 | +€106,785 | +34.5% |
| Deferred charges and accrued income | 490/1 | €17,870 | €30,889 | +€13,018 | +72.8% |
| Total equity and liabilities | 10/49 | €4,083,005 | €4,271,143 | +€188,138 | +4.6% |
| Equity | 10/15 | €3,512,002 | €3,625,549 | +€113,547 | +3.2% |
| Contributions | 10/11 | €2,386,740 | €2,386,740 | = | 0.0% |
| Capital | 10 | €2,386,740 | €2,386,740 | = | 0.0% |
| Issued capital | 100 | €2,386,740 | €2,386,740 | = | 0.0% |
| Reserves | 13 | €1,125,262 | €1,238,809 | +€113,547 | +10.1% |
| Non-distributable reserves | 130/1 | €119,336 | €140,013 | +€20,677 | +17.3% |
| Legal reserve | 130 | €118,281 | €138,958 | +€20,677 | +17.5% |
| Reserves not available under the articles | 1311 | €1,055 | €1,055 | = | 0.0% |
| Distributable reserves | 133 | €1,005,926 | €1,098,796 | +€92,870 | +9.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €571,004 | €645,594 | +€74,591 | +13.1% |
| Amounts payable after more than one year | 17 | €68,729 | €2,047 | -€66,682 | -97.0% |
| Financial debts | 170/4 | €68,729 | €2,047 | -€66,682 | -97.0% |
| Amounts payable within one year | 42/48 | €322,709 | €638,697 | +€315,988 | +97.9% |
| Current portion of amounts payable after more than one year | 42 | €105,733 | €66,682 | -€39,052 | -36.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €129,461 | €186,667 | +€57,206 | +44.2% |
| Suppliers | 440/4 | €129,461 | €186,667 | +€57,206 | +44.2% |
| Taxes, remuneration and social security | 45 | €87,514 | €85,348 | -€2,166 | -2.5% |
| Taxes | 450/3 | €40,559 | €31,041 | -€9,517 | -23.5% |
| Remuneration and social security | 454/9 | €46,956 | €54,307 | +€7,351 | +15.7% |
| Other amounts payable | 47/48 | - | €300,000 | +€300,000 | |
| Accrued charges and deferred income | 492/3 | €179,566 | €4,850 | -€174,716 | -97.3% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Remuneration, social security and pensions | 62 | €341,465 | €383,667 | +€42,202 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,488 | €74,165 | -€86,323 | -53.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,740 | €75,589 | +€38,850 | +106% |
| Other operating charges | 640/8 | €29,902 | €50,735 | +€20,833 | +69.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €656,728 | €1,130,217 | +€473,488 | +72.1% |
| Operating profit (loss) | 9901 | €88,134 | €546,061 | +€457,927 | +520% |
| Financial income | 75/76B | €11,966 | €11,290 | -€676 | -5.7% |
| Recurring financial income | 75 | €11,966 | €11,290 | -€676 | -5.7% |
| Financial charges | 65/66B | €6,873 | €5,055 | -€1,819 | -26.5% |
| Recurring financial charges | 65 | €6,873 | €5,055 | -€1,819 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €93,227 | €552,296 | +€459,070 | +492% |
| Income taxes | 67/77 | €1,310 | €138,749 | +€137,439 | +10,493% |
| Profit (loss) for the period | 9904 | €91,917 | €413,547 | +€321,630 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €91,917 | €413,547 | +€321,630 | +350% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.