Becra: 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.
Becra
Largest movements
- Cash +€525,873
up €525,873 (+149%), from €352,790 to €878,663
mainly Net result for the year (+€642,406) and Other debts (+€396,768)
- Receivables within one year +€319,988
up €319,988 (+99.7%), from €321,047 to €641,035
of which Trade receivables: +€174,523
- Other debts +€396,768
up €396,768 (+8,277%), from €4,794 to €401,562
- Profit (loss) carried forward +€242,406
up €242,406 (+4,107%), from €5,903 to €248,309
- Trade debts +€120,345
up €120,345 (+518%), from €23,244 to €143,589
- Accrued charges and deferred income +€39,320
new in 2025: €39,320
- Tax, wage and social debts +€32,046
up €32,046 (+25.6%), from €125,219 to €157,265
of which Taxes: +€21,520
- Gross operating margin +€402,521
up €402,521 (+68.7%), from €586,013 to €988,534
- Staff costs +€74,576
up €74,576 (+62.5%), from €119,416 to €193,992
- Taxes -€21,645
down €21,645 (-19.5%), from €111,059 to €89,414
- Depreciation +€16,818
up €16,818 (+51.8%), from €32,475 to €49,293
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 | €812,765 | €1,681,495 | +€868,731 | +107% |
| Fixed assets | 21/28 | €138,927 | €148,797 | +€9,870 | +7.1% |
| Intangible fixed assets | 21 | €8,625 | €7,625 | -€1,000 | -11.6% |
| Tangible fixed assets | 22/27 | €123,405 | €134,275 | +€10,870 | +8.8% |
| Plant, machinery and equipment | 23 | €11,348 | €8,395 | -€2,953 | -26.0% |
| Furniture and vehicles | 24 | €112,057 | €125,880 | +€13,823 | +12.3% |
| Financial fixed assets | 28 | €6,897 | €6,897 | = | 0.0% |
| Current assets | 29/58 | €673,838 | €1,532,699 | +€858,861 | +127% |
| Amounts receivable within one year | 40/41 | €321,047 | €641,035 | +€319,988 | +99.7% |
| Trade receivables | 40 | €321,047 | €495,570 | +€174,523 | +54.4% |
| Other amounts receivable | 41 | - | €145,466 | +€145,466 | |
| Cash at bank and in hand | 54/58 | €352,790 | €878,663 | +€525,873 | +149% |
| Deferred charges and accrued income | 490/1 | - | €13,000 | +€13,000 | |
| Total equity and liabilities | 10/49 | €812,765 | €1,681,495 | +€868,731 | +107% |
| Equity | 10/15 | €617,903 | €860,309 | +€242,406 | +39.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €610,000 | €610,000 | = | 0.0% |
| Distributable reserves | 133 | €610,000 | €610,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,903 | €248,309 | +€242,406 | +4,107% |
| Amounts payable | 17/49 | €194,862 | €821,186 | +€626,324 | +321% |
| Amounts payable after more than one year | 17 | €27,114 | €40,978 | +€13,865 | +51.1% |
| Financial debts | 170/4 | €27,114 | €40,978 | +€13,865 | +51.1% |
| Amounts payable within one year | 42/48 | €167,748 | €740,888 | +€573,140 | +342% |
| Current portion of amounts payable after more than one year | 42 | €14,492 | €36,002 | +€21,510 | +148% |
| Financial debts | 43 | - | €2,470 | +€2,470 | |
| Credit institutions | 430/8 | - | €2,470 | +€2,470 | |
| Trade debts | 44 | €23,244 | €143,589 | +€120,345 | +518% |
| Suppliers | 440/4 | €23,244 | €143,589 | +€120,345 | +518% |
| Taxes, remuneration and social security | 45 | €125,219 | €157,265 | +€32,046 | +25.6% |
| Taxes | 450/3 | €107,841 | €129,361 | +€21,520 | +20.0% |
| Remuneration and social security | 454/9 | €17,378 | €27,904 | +€10,526 | +60.6% |
| Other amounts payable | 47/48 | €4,794 | €401,562 | +€396,768 | +8,277% |
| Accrued charges and deferred income | 492/3 | - | €39,320 | +€39,320 | |
| Remuneration, social security and pensions | 62 | €119,416 | €193,992 | +€74,576 | +62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,475 | €49,293 | +€16,818 | +51.8% |
| Other operating charges | 640/8 | €2,471 | €3,115 | +€644 | +26.1% |
| Non-recurring operating charges | 66A | - | €7,025 | +€7,025 | |
| Gross operating margin | 9900 | €586,013 | €988,534 | +€402,521 | +68.7% |
| Operating profit (loss) | 9901 | €431,651 | €735,108 | +€303,458 | +70.3% |
| Financial income | 75/76B | €0 | €50 | +€50 | +247,700% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +247,700% |
| Financial charges | 65/66B | €1,220 | €3,338 | +€2,118 | +174% |
| Recurring financial charges | 65 | €1,220 | €3,338 | +€2,118 | +174% |
| Profit (loss) for the period before taxes | 9903 | €430,431 | €731,820 | +€301,390 | +70.0% |
| Income taxes | 67/77 | €111,059 | €89,414 | -€21,645 | -19.5% |
| Profit (loss) for the period | 9904 | €319,372 | €642,406 | +€323,035 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €319,372 | €642,406 | +€323,035 | +101% |
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 22 October 2026 via checked.be.