BECONTECH: 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.
BECONTECH
Largest movements
- Tangible fixed assets -€8,820
down €8,820 (-17.7%), from €49,828 to €41,009
of which Furniture and vehicles: -€12,447
- Deferred charges and accrued income +€1,222
up €1,222 (+4770.5%), from €26 to €1,248
- Cash +€1,038
up €1,038 (+3.9%), from €26,535 to €27,573
mainly Depreciation (+€12,645) and Net result for the year (+€8,327)
- Receivables within one year -€984
down €984 (-23.8%), from €4,140 to €3,156
of which Trade receivables: -€1,280
- Debts after one year -€10,817
down €10,817 (-33.3%), from €32,465 to €21,648
- Reserves +€8,327
up €8,327 (+53.7%), from €15,497 to €23,824
- Trade debts -€5,230
down €5,230 (-100.0%), from €5,230 to €0
- Gross operating margin -€3,675
down €3,675 (-13.0%), from €28,197 to €24,522
- Taxes -€902
down €902 (-29.0%), from €3,105 to €2,204
- Depreciation +€413
up €413 (+3.4%), from €12,232 to €12,645
- Financial charges -€302
down €302 (-20.1%), from €1,504 to €1,202
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 | €80,605 | €73,061 | -€7,544 | -9.4% |
| Fixed assets | 21/28 | €49,903 | €41,084 | -€8,820 | -17.7% |
| Tangible fixed assets | 22/27 | €49,828 | €41,009 | -€8,820 | -17.7% |
| Plant, machinery and equipment | 23 | - | €3,627 | +€3,627 | |
| Furniture and vehicles | 24 | €49,828 | €37,382 | -€12,447 | -25.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €30,701 | €31,977 | +€1,276 | +4.2% |
| Amounts receivable within one year | 40/41 | €4,140 | €3,156 | -€984 | -23.8% |
| Trade receivables | 40 | €4,140 | €2,860 | -€1,280 | -30.9% |
| Other amounts receivable | 41 | €0 | €296 | +€296 | |
| Cash at bank and in hand | 54/58 | €26,535 | €27,573 | +€1,038 | +3.9% |
| Deferred charges and accrued income | 490/1 | €26 | €1,248 | +€1,222 | +4770.5% |
| Total equity and liabilities | 10/49 | €80,605 | €73,061 | -€7,544 | -9.4% |
| Equity | 10/15 | €30,497 | €38,824 | +€8,327 | +27.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,497 | €23,824 | +€8,327 | +53.7% |
| Distributable reserves | 133 | €15,497 | €23,824 | +€8,327 | +53.7% |
| Amounts payable | 17/49 | €50,107 | €34,237 | -€15,870 | -31.7% |
| Amounts payable after more than one year | 17 | €32,465 | €21,648 | -€10,817 | -33.3% |
| Financial debts | 170/4 | €32,465 | €21,648 | -€10,817 | -33.3% |
| Amounts payable within one year | 42/48 | €17,642 | €12,589 | -€5,053 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €10,502 | €10,817 | +€315 | +3.0% |
| Trade debts | 44 | €5,230 | €0 | -€5,230 | -100.0% |
| Suppliers | 440/4 | €5,230 | €0 | -€5,230 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,658 | €1,725 | +€67 | +4.0% |
| Taxes | 450/3 | €1,658 | €1,725 | +€67 | +4.0% |
| Other amounts payable | 47/48 | €251 | €46 | -€205 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,232 | €12,645 | +€413 | +3.4% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €28,197 | €24,522 | -€3,675 | -13.0% |
| Operating profit (loss) | 9901 | €15,965 | €11,733 | -€4,232 | -26.5% |
| Financial charges | 65/66B | €1,504 | €1,202 | -€302 | -20.1% |
| Recurring financial charges | 65 | €1,504 | €1,202 | -€302 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €14,461 | €10,530 | -€3,931 | -27.2% |
| Income taxes | 67/77 | €3,105 | €2,204 | -€902 | -29.0% |
| Profit (loss) for the period | 9904 | €11,356 | €8,327 | -€3,029 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,356 | €8,327 | -€3,029 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.