BECRIFIX: 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.
BECRIFIX
Largest movements
- Cash -€7,276
down €7,276 (-82.0%), from €8,878 to €1,602
mainly Net result for the year (-€41,429) and Other debts (-€1,458)
- Receivables within one year -€6,601
down €6,601 (-70.8%), from €9,322 to €2,720
of which Trade receivables: -€4,423
- Deferred charges and accrued income -€6,480
down €6,480 (-92.3%), from €7,023 to €543
- Tangible fixed assets -€5,761
down €5,761 (-60.2%), from €9,572 to €3,811
of which Furniture and vehicles: -€5,542
- Reserves -€22,900
down €22,900 (-100.0%), from €22,900 to €0
- Profit (loss) carried forward -€18,528
new in 2025: -€18,528
- Debts after one year +€14,000
new in 2025: €14,000
- Trade debts +€1,515
up €1,515 (+110.2%), from €1,376 to €2,891
- Other debts -€1,458
down €1,458 (-99.6%), from €1,465 to €6
- Gross operating margin -€59,265
down €59,265, from €23,856 to -€35,410
- Staff costs -€17,033
down €17,033 (-99.8%), from €17,073 to €40
- Taxes -€641
down €641 (-100.0%), from €641 to €0
- Other operating charges +€630
up €630 (+67.9%), from €928 to €1,559
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 | €34,795 | €8,676 | -€26,119 | -75.1% |
| Fixed assets | 21/28 | €9,572 | €3,811 | -€5,761 | -60.2% |
| Tangible fixed assets | 22/27 | €9,572 | €3,811 | -€5,761 | -60.2% |
| Plant, machinery and equipment | 23 | €349 | €130 | -€220 | -62.8% |
| Furniture and vehicles | 24 | €9,222 | €3,681 | -€5,542 | -60.1% |
| Current assets | 29/58 | €25,223 | €4,865 | -€20,358 | -80.7% |
| Amounts receivable within one year | 40/41 | €9,322 | €2,720 | -€6,601 | -70.8% |
| Trade receivables | 40 | €5,820 | €1,397 | -€4,423 | -76.0% |
| Other amounts receivable | 41 | €3,502 | €1,324 | -€2,178 | -62.2% |
| Cash at bank and in hand | 54/58 | €8,878 | €1,602 | -€7,276 | -82.0% |
| Deferred charges and accrued income | 490/1 | €7,023 | €543 | -€6,480 | -92.3% |
| Total equity and liabilities | 10/49 | €34,795 | €8,676 | -€26,119 | -75.1% |
| Equity | 10/15 | €28,900 | -€12,528 | -€41,429 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €22,900 | €0 | -€22,900 | -100.0% |
| Distributable reserves | 133 | €22,900 | €0 | -€22,900 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€18,528 | -€18,528 | |
| Amounts payable | 17/49 | €5,895 | €21,204 | +€15,310 | +259.7% |
| Amounts payable after more than one year | 17 | - | €14,000 | +€14,000 | |
| Other amounts payable | 178/9 | - | €14,000 | +€14,000 | |
| Amounts payable within one year | 42/48 | €5,895 | €7,204 | +€1,310 | +22.2% |
| Trade debts | 44 | €1,376 | €2,891 | +€1,515 | +110.2% |
| Suppliers | 440/4 | €1,376 | €2,891 | +€1,515 | +110.2% |
| Taxes, remuneration and social security | 45 | €3,054 | €4,307 | +€1,253 | +41.0% |
| Taxes | 450/3 | €1,633 | €36 | -€1,597 | -97.8% |
| Remuneration and social security | 454/9 | €1,421 | €4,271 | +€2,850 | +200.6% |
| Other amounts payable | 47/48 | €1,465 | €6 | -€1,458 | -99.6% |
| Non-recurring operating income | 76A | €600 | €285 | -€315 | -52.6% |
| Remuneration, social security and pensions | 62 | €17,073 | €40 | -€17,033 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,545 | +€96 | +6.6% |
| Other operating charges | 640/8 | €928 | €1,559 | +€630 | +67.9% |
| Non-recurring operating charges | 66A | - | €918 | +€918 | |
| Gross operating margin | 9900 | €23,856 | -€35,410 | -€59,265 | |
| Operating profit (loss) | 9901 | €4,405 | -€39,471 | -€43,877 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €1,697 | €1,957 | +€261 | +15.4% |
| Recurring financial charges | 65 | €1,697 | €1,957 | +€261 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €2,712 | -€41,429 | -€44,141 | |
| Income taxes | 67/77 | €641 | €0 | -€641 | -100.0% |
| Profit (loss) for the period | 9904 | €2,071 | -€41,429 | -€43,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,071 | -€41,429 | -€43,500 |
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 8 October 2026 via checked.be.