BeConstruction: 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.
BeConstruction
Largest movements
- Cash +€17,187
up €17,187 (+8955.8%), from €192 to €17,379
mainly Trade debts (+€18,910) and Receivables within one year (+€15,838)
- Receivables within one year -€15,838
down €15,838 (-19.0%), from €83,373 to €67,535
of which Other amounts receivable: -€19,911
- Stocks and contracts -€3,499
down €3,499 (-15.4%), from €22,784 to €19,284
- Deferred charges and accrued income -€2,205
no longer reported in 2025 (was €2,205)
- Trade debts +€18,910
up €18,910 (+214.7%), from €8,807 to €27,716
- Debts after one year -€12,537
down €12,537 (-14.9%), from €83,877 to €71,339
- Reserves -€12,409
down €12,409 (-26.4%), from €46,977 to €34,568
- Short-term financial debts -€2,452
down €2,452 (-7.6%), from €32,452 to €30,000
- Tax, wage and social debts +€2,312
up €2,312 (+47.3%), from €4,890 to €7,202
of which Taxes: +€3,900
- Gross operating margin -€27,844
down €27,844 (-41.4%), from €67,241 to €39,397
- Staff costs -€23,348
down €23,348 (-69.3%), from €33,701 to €10,353
- Other operating charges -€18,079
down €18,079 (-94.9%), from €19,057 to €977
- Financial charges -€11,078
down €11,078 (-55.7%), from €19,900 to €8,822
of which Non-recurring financial charges: -€8,163
- Write-downs +€7,603
new in 2025: €7,603
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 | €211,009 | €206,893 | -€4,115 | -2.0% |
| Fixed assets | 21/28 | €102,455 | €102,695 | +€240 | +0.2% |
| Tangible fixed assets | 22/27 | €102,159 | €102,695 | +€537 | +0.5% |
| Land and buildings | 22 | €100,000 | €100,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,798 | €1,756 | -€41 | -2.3% |
| Furniture and vehicles | 24 | €361 | €939 | +€578 | +160.1% |
| Financial fixed assets | 28 | €296 | - | -€296 | |
| Current assets | 29/58 | €108,554 | €104,198 | -€4,356 | -4.0% |
| Stocks and contracts in progress | 3 | €22,784 | €19,284 | -€3,499 | -15.4% |
| Stocks | 30/36 | €22,784 | €19,284 | -€3,499 | -15.4% |
| Amounts receivable within one year | 40/41 | €83,373 | €67,535 | -€15,838 | -19.0% |
| Trade receivables | 40 | €63,029 | €67,101 | +€4,073 | +6.5% |
| Other amounts receivable | 41 | €20,344 | €433 | -€19,911 | -97.9% |
| Cash at bank and in hand | 54/58 | €192 | €17,379 | +€17,187 | +8955.8% |
| Deferred charges and accrued income | 490/1 | €2,205 | - | -€2,205 | |
| Total equity and liabilities | 10/49 | €211,009 | €206,893 | -€4,115 | -2.0% |
| Equity | 10/15 | €76,614 | €64,205 | -€12,409 | -16.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €46,977 | €34,568 | -€12,409 | -26.4% |
| Distributable reserves | 133 | €46,977 | €34,568 | -€12,409 | -26.4% |
| Profit (loss) carried forward | 14 | €9,176 | €9,176 | = | 0.0% |
| Amounts payable | 17/49 | €134,395 | €142,689 | +€8,294 | +6.2% |
| Amounts payable after more than one year | 17 | €83,877 | €71,339 | -€12,537 | -14.9% |
| Financial debts | 170/4 | €83,877 | €71,339 | -€12,537 | -14.9% |
| Amounts payable within one year | 42/48 | €50,518 | €71,349 | +€20,831 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €4,370 | €6,317 | +€1,947 | +44.6% |
| Financial debts | 43 | €32,452 | €30,000 | -€2,452 | -7.6% |
| Credit institutions | 430/8 | €32,452 | €30,000 | -€2,452 | -7.6% |
| Trade debts | 44 | €8,807 | €27,716 | +€18,910 | +214.7% |
| Suppliers | 440/4 | €8,807 | €27,716 | +€18,910 | +214.7% |
| Taxes, remuneration and social security | 45 | €4,890 | €7,202 | +€2,312 | +47.3% |
| Taxes | 450/3 | €3,302 | €7,202 | +€3,900 | +118.1% |
| Remuneration and social security | 454/9 | €1,588 | - | -€1,588 | |
| Other amounts payable | 47/48 | - | €113 | +€113 | |
| Remuneration, social security and pensions | 62 | €33,701 | €10,353 | -€23,348 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €873 | €985 | +€112 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,603 | +€7,603 | |
| Other operating charges | 640/8 | €19,057 | €977 | -€18,079 | -94.9% |
| Gross operating margin | 9900 | €67,241 | €39,397 | -€27,844 | -41.4% |
| Operating profit (loss) | 9901 | €13,610 | €19,479 | +€5,869 | +43.1% |
| Financial income | 75/76B | €3,511 | €97 | -€3,414 | -97.2% |
| Recurring financial income | 75 | €3,511 | €97 | -€3,414 | -97.2% |
| Financial charges | 65/66B | €19,900 | €8,822 | -€11,078 | -55.7% |
| Recurring financial charges | 65 | €10,595 | €7,679 | -€2,915 | -27.5% |
| Non-recurring financial charges | 66B | €9,305 | €1,142 | -€8,163 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,780 | €10,754 | +€13,533 | |
| Income taxes | 67/77 | €683 | €2,854 | +€2,171 | +318.0% |
| Profit (loss) for the period | 9904 | -€3,462 | €7,900 | +€11,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,462 | €7,900 | +€11,362 |
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 7 October 2026 via checked.be.