BECOPROM: 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.
BECOPROM
Largest movements
- Receivables after one year -€780,000
down €780,000 (-100.0%), from €780,000 to €0
- Receivables within one year +€274,562
up €274,562 (+26.2%), from €1.0m to €1.3m
- Stocks and contracts -€89,960
down €89,960 (-22.7%), from €395,675 to €305,714
- Deferred charges and accrued income -€51,000
down €51,000 (-61.1%), from €83,426 to €32,425
- Cash +€48,964
up €48,964 (+79.4%), from €61,654 to €110,618
mainly Receivables after one year (+€780,000) and Other debts (+€571,597)
- Reserves -€1.1m
down €1.1m (-70.7%), from €1.5m to €445,001
- Other debts +€571,597
up €571,597 (+63.3%), from €902,988 to €1.5m
- Short-term financial debts -€59,445
down €59,445 (-100.0%), from €59,445 to €0
- Accrued charges and deferred income -€45,046
down €45,046 (-70.5%), from €63,940 to €18,894
- Gross operating margin +€90,832
up €90,832 (+195.0%), from €46,574 to €137,406
- Other operating charges -€39,225
down €39,225 (-75.4%), from €52,012 to €12,787
- Taxes +€33,641
new in 2025: €33,641
- Financial income +€14,462
up €14,462 (+31.8%), from €45,467 to €59,929
of which Financial income: +€24,662
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 | €2,724,256 | €2,126,821 | -€597,435 | -21.9% |
| Fixed assets | 21/28 | €354,300 | €354,300 | = | 0.0% |
| Financial fixed assets | 28 | €354,300 | €354,300 | = | 0.0% |
| Current assets | 29/58 | €2,369,956 | €1,772,521 | -€597,435 | -25.2% |
| Amounts receivable after more than one year | 29 | €780,000 | €0 | -€780,000 | -100.0% |
| Other amounts receivable | 291 | €780,000 | €0 | -€780,000 | -100.0% |
| Stocks and contracts in progress | 3 | €395,675 | €305,714 | -€89,960 | -22.7% |
| Stocks | 30/36 | €395,675 | €305,714 | -€89,960 | -22.7% |
| Amounts receivable within one year | 40/41 | €1,049,201 | €1,323,763 | +€274,562 | +26.2% |
| Other amounts receivable | 41 | €1,049,201 | €1,323,763 | +€274,562 | +26.2% |
| Cash at bank and in hand | 54/58 | €61,654 | €110,618 | +€48,964 | +79.4% |
| Deferred charges and accrued income | 490/1 | €83,426 | €32,425 | -€51,000 | -61.1% |
| Total equity and liabilities | 10/49 | €2,724,256 | €2,126,821 | -€597,435 | -21.9% |
| Equity | 10/15 | €1,697,104 | €625,001 | -€1.1m | -63.2% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €1,517,104 | €445,001 | -€1.1m | -70.7% |
| Distributable reserves | 133 | €1,517,104 | €445,001 | -€1.1m | -70.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,027,152 | €1,501,820 | +€474,668 | +46.2% |
| Amounts payable within one year | 42/48 | €963,212 | €1,482,926 | +€519,714 | +54.0% |
| Financial debts | 43 | €59,445 | €0 | -€59,445 | -100.0% |
| Credit institutions | 430/8 | €59,445 | €0 | -€59,445 | -100.0% |
| Trade debts | 44 | €779 | €4,700 | +€3,922 | +503.5% |
| Suppliers | 440/4 | €779 | €4,700 | +€3,922 | +503.5% |
| Taxes, remuneration and social security | 45 | - | €3,641 | +€3,641 | |
| Taxes | 450/3 | - | €3,641 | +€3,641 | |
| Other amounts payable | 47/48 | €902,988 | €1,474,585 | +€571,597 | +63.3% |
| Accrued charges and deferred income | 492/3 | €63,940 | €18,894 | -€45,046 | -70.5% |
| Other operating charges | 640/8 | €52,012 | €12,787 | -€39,225 | -75.4% |
| Gross operating margin | 9900 | €46,574 | €137,406 | +€90,832 | +195.0% |
| Operating profit (loss) | 9901 | -€5,437 | €124,619 | +€130,057 | |
| Financial income | 75/76B | €45,467 | €59,929 | +€14,462 | +31.8% |
| Recurring financial income | 75 | €35,267 | €59,929 | +€24,662 | +69.9% |
| Non-recurring financial income | 76B | €10,200 | €0 | -€10,200 | -100.0% |
| Financial charges | 65/66B | €22,580 | €23,011 | +€430 | +1.9% |
| Recurring financial charges | 65 | €22,580 | €23,011 | +€430 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €17,449 | €161,537 | +€144,088 | +825.8% |
| Income taxes | 67/77 | - | €33,641 | +€33,641 | |
| Profit (loss) for the period | 9904 | €17,449 | €127,897 | +€110,448 | +633.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,449 | €127,897 | +€110,448 | +633.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.