Becquart Eska: 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.
Becquart Eska
Largest movements
- Current investments -€250,000
down €250,000 (-49.5%), from €505,371 to €255,371
- Tangible fixed assets -€24,098
down €24,098 (-66.9%), from €36,035 to €11,937
of which Other tangible fixed assets: -€12,267
- Deferred charges and accrued income +€24,000
new in 2025: €24,000
- Reserves -€259,631
down €259,631 (-82.1%), from €316,331 to €56,700
- Tax, wage and social debts +€8,998
new in 2025: €8,998
- Debts after one year -€7,802
no longer reported in 2025 (was €7,802)
- Gross operating margin +€23,514
up €23,514 (+64.6%), from €36,425 to €59,939
- Financial income +€11,110
up €11,110 (+320%), from €3,471 to €14,582
- Taxes +€11,087
up €11,087 (+1,639%), from €677 to €11,764
- Financial charges +€1,113
up €1,113 (+349%), from €319 to €1,432
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 | €756,435 | €499,304 | -€257,131 | -34.0% |
| Fixed assets | 21/28 | €48,130 | €17,984 | -€30,146 | -62.6% |
| Intangible fixed assets | 21 | €12,095 | €6,047 | -€6,047 | -50.0% |
| Tangible fixed assets | 22/27 | €36,035 | €11,937 | -€24,098 | -66.9% |
| Furniture and vehicles | 24 | €19,668 | €7,837 | -€11,831 | -60.2% |
| Other tangible fixed assets | 26 | €16,367 | €4,100 | -€12,267 | -75.0% |
| Current assets | 29/58 | €708,305 | €481,320 | -€226,985 | -32.0% |
| Amounts receivable within one year | 40/41 | €365 | - | -€365 | |
| Other amounts receivable | 41 | €365 | - | -€365 | |
| Current investments | 50/53 | €505,371 | €255,371 | -€250,000 | -49.5% |
| Cash at bank and in hand | 54/58 | €202,570 | €201,949 | -€620 | -0.3% |
| Deferred charges and accrued income | 490/1 | - | €24,000 | +€24,000 | |
| Total equity and liabilities | 10/49 | €756,435 | €499,304 | -€257,131 | -34.0% |
| Equity | 10/15 | €667,973 | €408,342 | -€259,631 | -38.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €316,331 | €56,700 | -€259,631 | -82.1% |
| Distributable reserves | 133 | €316,331 | €56,700 | -€259,631 | -82.1% |
| Profit (loss) carried forward | 14 | €345,437 | €345,437 | = | 0.0% |
| Amounts payable | 17/49 | €88,461 | €90,962 | +€2,500 | +2.8% |
| Amounts payable after more than one year | 17 | €7,802 | - | -€7,802 | |
| Financial debts | 170/4 | €7,802 | - | -€7,802 | |
| Amounts payable within one year | 42/48 | €80,659 | €90,926 | +€10,267 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €10,340 | €7,802 | -€2,537 | -24.5% |
| Trade debts | 44 | €994 | - | -€994 | |
| Suppliers | 440/4 | €994 | - | -€994 | |
| Taxes, remuneration and social security | 45 | - | €8,998 | +€8,998 | |
| Taxes | 450/3 | - | €8,998 | +€8,998 | |
| Other amounts payable | 47/48 | €69,325 | €74,125 | +€4,800 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Non-recurring operating income | 76A | - | €48,000 | +€48,000 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,146 | €30,146 | = | 0.0% |
| Other operating charges | 640/8 | €1,606 | €1,361 | -€244 | -15.2% |
| Gross operating margin | 9900 | €36,425 | €59,939 | +€23,514 | +64.6% |
| Operating profit (loss) | 9901 | €4,289 | €28,045 | +€23,755 | +554% |
| Financial income | 75/76B | €3,471 | €14,582 | +€11,110 | +320% |
| Recurring financial income | 75 | €3,471 | €14,582 | +€11,110 | +320% |
| Financial charges | 65/66B | €319 | €1,432 | +€1,113 | +349% |
| Recurring financial charges | 65 | €319 | €1,432 | +€1,113 | +349% |
| Profit (loss) for the period before taxes | 9903 | €7,442 | €41,195 | +€33,753 | +454% |
| Income taxes | 67/77 | €677 | €11,764 | +€11,087 | +1,639% |
| Profit (loss) for the period | 9904 | €6,765 | €29,431 | +€22,666 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €6,765 | €29,431 | +€22,666 | +335% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.