BeCooL: 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.
BeCooL
Largest movements
- Stocks and contracts +€38,193
up €38,193 (+14.1%), from €270,887 to €309,080
- Tangible fixed assets -€38,048
down €38,048 (-10.8%), from €351,300 to €313,252
of which Land and buildings: -€48,605
- Receivables within one year -€12,038
down €12,038 (-28.8%), from €41,863 to €29,826
of which Trade receivables: -€9,653
- Other debts +€57,846
up €57,846 (+107%), from €53,970 to €111,816
- Debts after one year -€48,325
down €48,325 (-13.4%), from €360,113 to €311,788
- Profit (loss) carried forward -€19,942
down €19,942 (-47.2%), from -€42,231 to -€62,173
- Trade debts +€8,450
up €8,450 (+132%), from €6,421 to €14,871
- Tax, wage and social debts -€7,351
down €7,351 (-38.1%), from €19,296 to €11,946
of which Taxes: -€6,374
- Gross operating margin +€35,145
up €35,145 (+45.7%), from €76,888 to €112,034
- Financial charges +€5,202
up €5,202 (+72.7%), from €7,157 to €12,359
- Other operating charges +€2,835
up €2,835 (+148%), from €1,918 to €4,753
- Depreciation -€2,741
down €2,741 (-4.7%), from €58,105 to €55,363
- Financial income -€1,834
down €1,834 (-39.4%), from €4,655 to €2,822
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 | €696,711 | €686,573 | -€10,138 | -1.5% |
| Formation expenses | 20 | €619 | €560 | -€59 | -9.5% |
| Fixed assets | 21/28 | €356,409 | €316,692 | -€39,716 | -11.1% |
| Intangible fixed assets | 21 | €5,109 | €3,440 | -€1,669 | -32.7% |
| Tangible fixed assets | 22/27 | €351,300 | €313,252 | -€38,048 | -10.8% |
| Land and buildings | 22 | €315,505 | €266,900 | -€48,605 | -15.4% |
| Plant, machinery and equipment | 23 | €3,674 | €2,873 | -€801 | -21.8% |
| Furniture and vehicles | 24 | €32,121 | €43,479 | +€11,357 | +35.4% |
| Current assets | 29/58 | €339,683 | €369,320 | +€29,637 | +8.7% |
| Stocks and contracts in progress | 3 | €270,887 | €309,080 | +€38,193 | +14.1% |
| Stocks | 30/36 | €270,887 | €309,080 | +€38,193 | +14.1% |
| Amounts receivable within one year | 40/41 | €41,863 | €29,826 | -€12,038 | -28.8% |
| Trade receivables | 40 | €28,080 | €18,427 | -€9,653 | -34.4% |
| Other amounts receivable | 41 | €13,783 | €11,399 | -€2,384 | -17.3% |
| Cash at bank and in hand | 54/58 | €26,362 | €28,742 | +€2,380 | +9.0% |
| Deferred charges and accrued income | 490/1 | €572 | €1,673 | +€1,101 | +193% |
| Total equity and liabilities | 10/49 | €696,711 | €686,573 | -€10,138 | -1.5% |
| Equity | 10/15 | €207,769 | €187,827 | -€19,942 | -9.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,231 | -€62,173 | -€19,942 | -47.2% |
| Amounts payable | 17/49 | €488,942 | €498,746 | +€9,804 | +2.0% |
| Amounts payable after more than one year | 17 | €360,113 | €311,788 | -€48,325 | -13.4% |
| Financial debts | 170/4 | €360,113 | €311,788 | -€48,325 | -13.4% |
| Amounts payable within one year | 42/48 | €128,829 | €186,958 | +€58,129 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €49,141 | €48,325 | -€816 | -1.7% |
| Trade debts | 44 | €6,421 | €14,871 | +€8,450 | +132% |
| Suppliers | 440/4 | €6,421 | €14,871 | +€8,450 | +132% |
| Taxes, remuneration and social security | 45 | €19,296 | €11,946 | -€7,351 | -38.1% |
| Taxes | 450/3 | €12,825 | €6,451 | -€6,374 | -49.7% |
| Remuneration and social security | 454/9 | €6,471 | €5,495 | -€976 | -15.1% |
| Other amounts payable | 47/48 | €53,970 | €111,816 | +€57,846 | +107% |
| Remuneration, social security and pensions | 62 | €61,676 | €62,017 | +€341 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,105 | €55,363 | -€2,741 | -4.7% |
| Other operating charges | 640/8 | €1,918 | €4,753 | +€2,835 | +148% |
| Gross operating margin | 9900 | €76,888 | €112,034 | +€35,145 | +45.7% |
| Operating profit (loss) | 9901 | -€44,810 | -€10,099 | +€34,711 | +77.5% |
| Financial income | 75/76B | €4,655 | €2,822 | -€1,834 | -39.4% |
| Recurring financial income | 75 | €4,655 | €2,822 | -€1,834 | -39.4% |
| Financial charges | 65/66B | €7,157 | €12,359 | +€5,202 | +72.7% |
| Recurring financial charges | 65 | €7,157 | €12,359 | +€5,202 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,312 | -€19,637 | +€27,675 | +58.5% |
| Income taxes | 67/77 | €295 | €306 | +€10 | +3.4% |
| Profit (loss) for the period | 9904 | -€47,607 | -€19,942 | +€27,665 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,607 | -€19,942 | +€27,665 | +58.1% |
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 25 October 2026 via checked.be.