BECOSOFT: 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.
BECOSOFT
Largest movements
- Receivables within one year +€787,309
up €787,309 (+121.8%), from €646,301 to €1.4m
of which Other amounts receivable: +€531,180
- Cash -€239,450
down €239,450 (-74.9%), from €319,682 to €80,232
mainly Receivables within one year (-€787,309) and Net result for the year (-€560,386)
- Stocks and contracts -€36,183
down €36,183 (-10.2%), from €354,455 to €318,272
- Deferred charges and accrued income -€30,505
no longer reported in 2025 (was €30,505)
- Tangible fixed assets +€27,491
up €27,491 (+4.8%), from €577,235 to €604,726
of which Leasing and similar rights: +€95,012
- Other debts +€723,108
up €723,108 (+182.0%), from €397,266 to €1.1m
- Profit (loss) carried forward -€560,386
down €560,386 (-85.0%), from -€659,213 to -€1.2m
- Debts after one year +€218,945
up €218,945 (+90.0%), from €243,374 to €462,319
- Accrued charges and deferred income +€48,218
new in 2025: €48,218
- Trade debts +€39,977
up €39,977 (+10.4%), from €384,338 to €424,315
- Gross operating margin +€321,589
up €321,589 (+13.2%), from €2.4m to €2.8m
- Staff costs +€211,149
up €211,149 (+7.7%), from €2.7m to €2.9m
- Write-downs -€31,005
down €31,005 (-78.9%), from €39,303 to €8,298
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 | €1,966,748 | €2,468,267 | +€501,519 | +25.5% |
| Fixed assets | 21/28 | €615,805 | €636,153 | +€20,348 | +3.3% |
| Intangible fixed assets | 21 | €26,150 | €19,007 | -€7,143 | -27.3% |
| Tangible fixed assets | 22/27 | €577,235 | €604,726 | +€27,491 | +4.8% |
| Plant, machinery and equipment | 23 | €58,799 | €46,512 | -€12,287 | -20.9% |
| Furniture and vehicles | 24 | €26,680 | €5,764 | -€20,916 | -78.4% |
| Leasing and similar rights | 25 | €280,521 | €375,533 | +€95,012 | +33.9% |
| Other tangible fixed assets | 26 | €210,650 | €176,411 | -€34,239 | -16.3% |
| Assets under construction and advance payments | 27 | €585 | €506 | -€79 | -13.5% |
| Financial fixed assets | 28 | €12,420 | €12,420 | = | 0.0% |
| Current assets | 29/58 | €1,350,943 | €1,832,114 | +€481,171 | +35.6% |
| Stocks and contracts in progress | 3 | €354,455 | €318,272 | -€36,183 | -10.2% |
| Stocks | 30/36 | €354,455 | €318,272 | -€36,183 | -10.2% |
| Amounts receivable within one year | 40/41 | €646,301 | €1,433,610 | +€787,309 | +121.8% |
| Trade receivables | 40 | €559,637 | €815,766 | +€256,129 | +45.8% |
| Other amounts receivable | 41 | €86,664 | €617,844 | +€531,180 | +612.9% |
| Cash at bank and in hand | 54/58 | €319,682 | €80,232 | -€239,450 | -74.9% |
| Deferred charges and accrued income | 490/1 | €30,505 | - | -€30,505 | |
| Total equity and liabilities | 10/49 | €1,966,748 | €2,468,267 | +€501,519 | +25.5% |
| Equity | 10/15 | €131,893 | -€428,493 | -€560,386 | |
| Contributions | 10/11 | €20,625 | €20,625 | = | 0.0% |
| Outside capital | 11 | €20,625 | €20,625 | = | 0.0% |
| Other | 1109/19 | €20,625 | €20,625 | = | 0.0% |
| Reserves | 13 | €770,481 | €770,481 | = | 0.0% |
| Distributable reserves | 133 | €770,481 | €770,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€659,213 | -€1,219,599 | -€560,386 | -85.0% |
| Amounts payable | 17/49 | €1,834,855 | €2,896,760 | +€1.1m | +57.9% |
| Amounts payable after more than one year | 17 | €243,374 | €462,319 | +€218,945 | +90.0% |
| Financial debts | 170/4 | €243,374 | €462,319 | +€218,945 | +90.0% |
| Amounts payable within one year | 42/48 | €1,591,481 | €2,386,223 | +€794,742 | +49.9% |
| Current portion of amounts payable after more than one year | 42 | €401,229 | €371,780 | -€29,449 | -7.3% |
| Trade debts | 44 | €384,338 | €424,315 | +€39,977 | +10.4% |
| Suppliers | 440/4 | €384,338 | €424,315 | +€39,977 | +10.4% |
| Advances received on contracts in progress | 46 | - | €30,044 | +€30,044 | |
| Taxes, remuneration and social security | 45 | €408,648 | €439,710 | +€31,062 | +7.6% |
| Taxes | 450/3 | €24,411 | €140,059 | +€115,648 | +473.8% |
| Remuneration and social security | 454/9 | €384,237 | €299,651 | -€84,586 | -22.0% |
| Other amounts payable | 47/48 | €397,266 | €1,120,374 | +€723,108 | +182.0% |
| Accrued charges and deferred income | 492/3 | - | €48,218 | +€48,218 | |
| Remuneration, social security and pensions | 62 | €2,726,705 | €2,937,854 | +€211,149 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,441 | €220,605 | -€6,836 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,303 | €8,298 | -€31,005 | -78.9% |
| Other operating charges | 640/8 | €37,674 | €47,011 | +€9,337 | +24.8% |
| Gross operating margin | 9900 | €2,437,806 | €2,759,395 | +€321,589 | +13.2% |
| Operating profit (loss) | 9901 | -€593,317 | -€454,373 | +€138,944 | +23.4% |
| Financial income | 75/76B | €2,893 | €4,983 | +€2,090 | +72.2% |
| Recurring financial income | 75 | €2,893 | €4,983 | +€2,090 | +72.2% |
| Financial charges | 65/66B | €67,420 | €81,104 | +€13,684 | +20.3% |
| Recurring financial charges | 65 | €67,420 | €81,104 | +€13,684 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | -€657,844 | -€530,494 | +€127,350 | +19.4% |
| Income taxes | 67/77 | €17,029 | €29,892 | +€12,863 | +75.5% |
| Profit (loss) for the period | 9904 | -€674,873 | -€560,386 | +€114,487 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€674,873 | -€560,386 | +€114,487 | +17.0% |
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 3 October 2026 via checked.be.