BECOP: 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.
BECOP
Largest movements
- Receivables within one year -€5,173
down €5,173 (-87.5%), from €5,913 to €740
of which Trade receivables: -€4,449
- Tangible fixed assets -€1,583
down €1,583 (-30.7%), from €5,149 to €3,566
of which Plant, machinery and equipment: -€1,346
- Trade debts -€4,120
down €4,120 (-59.7%), from €6,897 to €2,777
- Profit (loss) carried forward -€2,175
down €2,175 (-2.0%), from -€111,506 to -€113,680
- Tax, wage and social debts -€462
down €462 (-80.9%), from €571 to €109
- Purchases and services -€5,145
no longer reported in 2025 (was €5,145)
- Turnover -€3,715
no longer reported in 2025 (was €3,715)
- Depreciation +€3,655
new in 2025: €3,655
- Gross operating margin +€3,538
up €3,538, from -€1,430 to €2,108
- Other operating charges +€628
new in 2025: €628
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 | €12,211 | €5,455 | -€6,756 | -55.3% |
| Fixed assets | 21/28 | €5,149 | €3,566 | -€1,583 | -30.7% |
| Tangible fixed assets | 22/27 | €5,149 | €3,566 | -€1,583 | -30.7% |
| Plant, machinery and equipment | 23 | €4,912 | €3,566 | -€1,346 | -27.4% |
| Furniture and vehicles | 24 | €237 | - | -€237 | |
| Current assets | 29/58 | €7,062 | €1,889 | -€5,173 | -73.3% |
| Amounts receivable within one year | 40/41 | €5,913 | €740 | -€5,173 | -87.5% |
| Trade receivables | 40 | €4,449 | - | -€4,449 | |
| Other amounts receivable | 41 | €1,464 | €740 | -€724 | -49.4% |
| Cash at bank and in hand | 54/58 | €891 | €891 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €258 | €258 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,211 | €5,455 | -€6,756 | -55.3% |
| Equity | 10/15 | -€58,541 | -€60,715 | -€2,175 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,365 | €34,365 | = | 0.0% |
| Distributable reserves | 133 | €34,365 | €34,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,506 | -€113,680 | -€2,175 | -2.0% |
| Amounts payable | 17/49 | €70,751 | €66,170 | -€4,581 | -6.5% |
| Amounts payable within one year | 42/48 | €70,751 | €66,170 | -€4,581 | -6.5% |
| Trade debts | 44 | €6,897 | €2,777 | -€4,120 | -59.7% |
| Suppliers | 440/4 | €6,897 | €2,777 | -€4,120 | -59.7% |
| Taxes, remuneration and social security | 45 | €571 | €109 | -€462 | -80.9% |
| Taxes | 450/3 | €571 | €109 | -€462 | -80.9% |
| Other amounts payable | 47/48 | €63,284 | €63,284 | = | 0.0% |
| Turnover | 70 | €3,715 | - | -€3,715 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,145 | - | -€5,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,655 | +€3,655 | |
| Other operating charges | 640/8 | - | €628 | +€628 | |
| Gross operating margin | 9900 | -€1,430 | €2,108 | +€3,538 | |
| Operating profit (loss) | 9901 | -€1,430 | -€2,175 | -€745 | -52.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€1,429 | -€2,175 | -€745 | -52.1% |
| Profit (loss) for the period | 9904 | -€1,429 | -€2,175 | -€745 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,429 | -€2,175 | -€745 | -52.1% |
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 5 October 2026 via checked.be.