BECOVETE: 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.
BECOVETE
Largest movements
- Cash +€29,960
up €29,960 (+101%), from €29,779 to €59,740
mainly Other debts (+€51,850) and Net result for the year (+€41,559)
- Receivables within one year -€26,564
down €26,564 (-61.1%), from €43,462 to €16,897
of which Other amounts receivable: -€25,538
- Tangible fixed assets -€7,363
down €7,363 (-3.2%), from €227,956 to €220,592
of which Land and buildings: -€3,864
- Other debts +€51,850
up €51,850 (+173%), from €30,000 to €81,850
- Reserves -€40,000
down €40,000 (-77.1%), from €51,860 to €11,860
of which Distributable reserves: -€40,000
- Debts after one year -€10,526
down €10,526 (-6.0%), from €176,465 to €165,940
- Tax, wage and social debts -€7,673
down €7,673 (-64.8%), from €11,839 to €4,167
of which Taxes: -€7,673
- Gross operating margin +€27,293
up €27,293 (+62.0%), from €44,053 to €71,347
- Taxes +€6,640
up €6,640 (+99.2%), from €6,693 to €13,334
- Depreciation -€2,741
down €2,741 (-22.6%), from €12,154 to €9,413
- Financial charges +€2,582
up €2,582 (+75.2%), from €3,432 to €6,014
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 | €303,152 | €299,227 | -€3,925 | -1.3% |
| Fixed assets | 21/28 | €228,106 | €220,742 | -€7,363 | -3.2% |
| Tangible fixed assets | 22/27 | €227,956 | €220,592 | -€7,363 | -3.2% |
| Land and buildings | 22 | €223,942 | €220,078 | -€3,864 | -1.7% |
| Furniture and vehicles | 24 | €925 | €514 | -€411 | -44.4% |
| Other tangible fixed assets | 26 | €3,088 | - | -€3,088 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €75,046 | €78,484 | +€3,438 | +4.6% |
| Amounts receivable within one year | 40/41 | €43,462 | €16,897 | -€26,564 | -61.1% |
| Trade receivables | 40 | €8,951 | €7,924 | -€1,026 | -11.5% |
| Other amounts receivable | 41 | €34,511 | €8,973 | -€25,538 | -74.0% |
| Cash at bank and in hand | 54/58 | €29,779 | €59,740 | +€29,960 | +101% |
| Deferred charges and accrued income | 490/1 | €1,805 | €1,847 | +€42 | +2.3% |
| Total equity and liabilities | 10/49 | €303,152 | €299,227 | -€3,925 | -1.3% |
| Equity | 10/15 | €70,689 | €31,248 | -€39,441 | -55.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €11,860 | -€40,000 | -77.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €10,000 | -€40,000 | -80.0% |
| Profit (loss) carried forward | 14 | €229 | €788 | +€559 | +245% |
| Amounts payable | 17/49 | €232,463 | €267,979 | +€35,516 | +15.3% |
| Amounts payable after more than one year | 17 | €176,465 | €165,940 | -€10,526 | -6.0% |
| Financial debts | 170/4 | €176,465 | €165,940 | -€10,526 | -6.0% |
| Amounts payable within one year | 42/48 | €55,995 | €102,002 | +€46,006 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €10,203 | €10,526 | +€322 | +3.2% |
| Trade debts | 44 | €3,953 | €5,459 | +€1,507 | +38.1% |
| Suppliers | 440/4 | €3,953 | €5,459 | +€1,507 | +38.1% |
| Taxes, remuneration and social security | 45 | €11,839 | €4,167 | -€7,673 | -64.8% |
| Taxes | 450/3 | €9,689 | €2,017 | -€7,673 | -79.2% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €30,000 | €81,850 | +€51,850 | +173% |
| Accrued charges and deferred income | 492/3 | €3 | €37 | +€35 | +1,352% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,154 | €9,413 | -€2,741 | -22.6% |
| Other operating charges | 640/8 | €1,451 | €1,475 | +€25 | +1.7% |
| Gross operating margin | 9900 | €44,053 | €71,347 | +€27,293 | +62.0% |
| Operating profit (loss) | 9901 | €30,448 | €60,458 | +€30,010 | +98.6% |
| Financial income | 75/76B | €627 | €449 | -€178 | -28.4% |
| Recurring financial income | 75 | €627 | €449 | -€178 | -28.4% |
| Financial charges | 65/66B | €3,432 | €6,014 | +€2,582 | +75.2% |
| Recurring financial charges | 65 | €3,432 | €6,014 | +€2,582 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | €27,644 | €54,893 | +€27,249 | +98.6% |
| Income taxes | 67/77 | €6,693 | €13,334 | +€6,640 | +99.2% |
| Profit (loss) for the period | 9904 | €20,950 | €41,559 | +€20,609 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,950 | €41,559 | +€20,609 | +98.4% |
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 20 October 2026 via checked.be.