Becoton: 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.
What changed
Becoton
NACE 46.831, Wholesale of construction materials, general range
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€376,120
2023 · -€288,611-€87,509
Equity
€171,526
2023 · €547,645-€376,120
Cash
€260,816
2023 · €342,617-€81,801
Balance sheet total
€2.4m
2023 · €2.7m-€296,082
Largest movements
Assets
- Tangible fixed assets -€164,137
down €164,137 (-13.7%), from €1.2m to €1.0m
of which Plant, machinery and equipment: -€94,789
- Cash -€81,801
down €81,801 (-23.9%), from €342,617 to €260,816
mainly Net result for the year (-€376,120) and Investment in fixed assets (net) (-€91,453)
- Stocks and contracts -€51,369
down €51,369 (-11.3%), from €455,235 to €403,866
- Intangible fixed assets -€31,107
down €31,107 (-32.3%), from €96,371 to €65,264
Equity and liabilities
- Profit (loss) carried forward -€376,120
down €376,120, from €79,026 to -€297,093
- Trade debts +€213,969
up €213,969 (+42.3%), from €506,034 to €720,004
- Current portion of long-term debt -€87,199
down €87,199 (-67.9%), from €128,487 to €41,288
- Short-term financial debts -€38,626
down €38,626 (-5.8%), from €669,738 to €631,112
- Debts after one year -€27,951
down €27,951 (-5.3%), from €525,440 to €497,490
Income statement
- Gross operating margin -€103,326
down €103,326 (-4.9%), from €2.1m to €2.0m
- Staff costs -€69,159
down €69,159 (-3.5%), from €2.0m to €1.9m
- Other operating charges +€57,104
up €57,104 (+107.1%), from €53,341 to €110,445
- Write-downs -€56,417
down €56,417, from €11,196 to -€45,221
From the 2023 result to the 2024 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.
Result 2023
-€288,611
Gross operating margin
-€103,326
Staff costs
+€69,159
Depreciation
-€16,418
Write-downs
+€56,417
Other operating charges
-€57,104
Other operating items
-€12,089
Financial income
-€7,996
Financial charges
-€16,106
Taxes
-€46
Result 2024
-€376,120
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€163,427
Investment
-€91,453
Financing
-€153,775
Cash 2023
€342,617
From operations (derived)
+€163,427
Net result for the year
-€376,120
Depreciation
+€286,697
Receivables after one year
-€22,274
Stocks and contracts
+€51,369
Receivables within one year
-€17,876
Deferred charges and accrued income
+€7,818
Trade debts
+€213,969
Tax, wage and social debts
+€8,197
Accrued charges and deferred income
+€11,646
Investment (derived)
-€91,453
Investment in fixed assets (net)
-€91,453
Financing
-€153,775
Debts after one year
-€27,951
Current portion of long-term debt
-€87,199
Short-term financial debts
-€38,626
Cash 2024
€260,816
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,667,488 | €2,371,405 | -€296,082 | -11.1% |
| Fixed assets | 21/28 | €1,295,506 | €1,100,262 | -€195,245 | -15.1% |
| Intangible fixed assets | 21 | €96,371 | €65,264 | -€31,107 | -32.3% |
| Tangible fixed assets | 22/27 | €1,197,577 | €1,033,440 | -€164,137 | -13.7% |
| Land and buildings | 22 | €119,558 | €89,082 | -€30,476 | -25.5% |
| Plant, machinery and equipment | 23 | €490,246 | €395,457 | -€94,789 | -19.3% |
| Furniture and vehicles | 24 | €73,188 | €70,050 | -€3,138 | -4.3% |
| Leasing and similar rights | 25 | €326,939 | €287,083 | -€39,855 | -12.2% |
| Other tangible fixed assets | 26 | €187,647 | €191,768 | +€4,121 | +2.2% |
| Financial fixed assets | 28 | €1,558 | €1,558 | = | 0.0% |
| Current assets | 29/58 | €1,371,981 | €1,271,144 | -€100,838 | -7.3% |
| Amounts receivable after more than one year | 29 | - | €22,274 | +€22,274 | |
| Trade receivables | 290 | - | €22,274 | +€22,274 | |
| Stocks and contracts in progress | 3 | €455,235 | €403,866 | -€51,369 | -11.3% |
| Stocks | 30/36 | €455,235 | €403,866 | -€51,369 | -11.3% |
| Amounts receivable within one year | 40/41 | €498,865 | €516,741 | +€17,876 | +3.6% |
| Trade receivables | 40 | €444,180 | €483,669 | +€39,489 | +8.9% |
| Other amounts receivable | 41 | €54,684 | €33,072 | -€21,612 | -39.5% |
| Cash at bank and in hand | 54/58 | €342,617 | €260,816 | -€81,801 | -23.9% |
| Deferred charges and accrued income | 490/1 | €75,265 | €67,446 | -€7,818 | -10.4% |
| Total equity and liabilities | 10/49 | €2,667,488 | €2,371,405 | -€296,082 | -11.1% |
| Equity | 10/15 | €547,645 | €171,526 | -€376,120 | -68.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €218,619 | €218,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,997 | €51,997 | = | 0.0% |
| Distributable reserves | 133 | €141,622 | €141,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,026 | -€297,093 | -€376,120 | |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,094,842 | €2,174,880 | +€80,037 | +3.8% |
| Amounts payable after more than one year | 17 | €525,440 | €497,490 | -€27,951 | -5.3% |
| Financial debts | 170/4 | €525,440 | €497,490 | -€27,951 | -5.3% |
| Amounts payable within one year | 42/48 | €1,562,888 | €1,659,230 | +€96,342 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €128,487 | €41,288 | -€87,199 | -67.9% |
| Financial debts | 43 | €669,738 | €631,112 | -€38,626 | -5.8% |
| Credit institutions | 430/8 | €669,738 | €631,112 | -€38,626 | -5.8% |
| Trade debts | 44 | €506,034 | €720,004 | +€213,969 | +42.3% |
| Suppliers | 440/4 | €506,034 | €720,004 | +€213,969 | +42.3% |
| Taxes, remuneration and social security | 45 | €258,629 | €266,826 | +€8,197 | +3.2% |
| Taxes | 450/3 | €11,568 | €12,094 | +€526 | +4.5% |
| Remuneration and social security | 454/9 | €247,061 | €254,732 | +€7,671 | +3.1% |
| Accrued charges and deferred income | 492/3 | €6,514 | €18,160 | +€11,646 | +178.8% |
| Non-recurring operating income | 76A | €1,491 | €1,471 | -€20 | -1.3% |
| Remuneration, social security and pensions | 62 | €1,988,556 | €1,919,398 | -€69,159 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270,279 | €286,697 | +€16,418 | +6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,196 | -€45,221 | -€56,417 | |
| Other operating charges | 640/8 | €53,341 | €110,445 | +€57,104 | +107.1% |
| Non-recurring operating charges | 66A | €3,591 | €15,680 | +€12,089 | +336.6% |
| Gross operating margin | 9900 | €2,095,150 | €1,991,824 | -€103,326 | -4.9% |
| Operating profit (loss) | 9901 | -€231,814 | -€295,175 | -€63,361 | -27.3% |
| Financial income | 75/76B | €44,040 | €36,044 | -€7,996 | -18.2% |
| Recurring financial income | 75 | €43,940 | €36,044 | -€7,896 | -18.0% |
| Non-recurring financial income | 76B | €100 | - | -€100 | |
| Financial charges | 65/66B | €100,626 | €116,732 | +€16,106 | +16.0% |
| Recurring financial charges | 65 | €100,626 | €114,426 | +€13,801 | +13.7% |
| Non-recurring financial charges | 66B | - | €2,305 | +€2,305 | |
| Profit (loss) for the period before taxes | 9903 | -€288,399 | -€375,862 | -€87,463 | -30.3% |
| Income taxes | 67/77 | €212 | €258 | +€46 | +21.7% |
| Profit (loss) for the period | 9904 | -€288,611 | -€376,120 | -€87,509 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€288,611 | -€376,120 | -€87,509 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.