BECU: 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.
BECU
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€10,645
up €10,645 (+3.9%), from €274,316 to €284,961
of which Distributable reserves: +€10,645
- Trade debts -€5,702
down €5,702 (-100.0%), from €5,702 to €0
- Gross operating margin +€3,889
up €3,889 (+51.2%), from €7,600 to €11,489
- Taxes +€1,765
up €1,765 (+47.9%), from €3,685 to €5,450
- Financial income +€745
up €745 (+9.5%), from €7,882 to €8,628
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 | €357,327 | €364,036 | +€6,708 | +1.9% |
| Fixed assets | 21/28 | €204,957 | €204,957 | = | 0.0% |
| Tangible fixed assets | 22/27 | €204,957 | €204,957 | = | 0.0% |
| Land and buildings | 22 | €204,957 | €204,957 | = | 0.0% |
| Current assets | 29/58 | €152,370 | €159,078 | +€6,708 | +4.4% |
| Amounts receivable within one year | 40/41 | €152,203 | €155,041 | +€2,838 | +1.9% |
| Other amounts receivable | 41 | €152,203 | €155,041 | +€2,838 | +1.9% |
| Cash at bank and in hand | 54/58 | €141 | €1,754 | +€1,613 | +1141.8% |
| Deferred charges and accrued income | 490/1 | €26 | €2,283 | +€2,258 | +8767.1% |
| Total equity and liabilities | 10/49 | €357,327 | €364,036 | +€6,708 | +1.9% |
| Equity | 10/15 | €347,940 | €358,585 | +€10,645 | +3.1% |
| Contributions | 10/11 | €73,624 | €73,624 | = | 0.0% |
| Reserves | 13 | €274,316 | €284,961 | +€10,645 | +3.9% |
| Non-distributable reserves | 130/1 | €7,362 | €7,362 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,362 | €7,362 | = | 0.0% |
| Distributable reserves | 133 | €266,953 | €277,598 | +€10,645 | +4.0% |
| Amounts payable | 17/49 | €9,387 | €5,450 | -€3,936 | -41.9% |
| Amounts payable within one year | 42/48 | €9,387 | €5,450 | -€3,936 | -41.9% |
| Trade debts | 44 | €5,702 | €0 | -€5,702 | -100.0% |
| Suppliers | 440/4 | €5,702 | €0 | -€5,702 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,685 | €5,450 | +€1,765 | +47.9% |
| Taxes | 450/3 | €3,685 | €5,450 | +€1,765 | +47.9% |
| Other operating charges | 640/8 | €3,562 | €3,676 | +€115 | +3.2% |
| Gross operating margin | 9900 | €7,600 | €11,489 | +€3,889 | +51.2% |
| Operating profit (loss) | 9901 | €4,038 | €7,812 | +€3,774 | +93.5% |
| Financial income | 75/76B | €7,882 | €8,628 | +€745 | +9.5% |
| Recurring financial income | 75 | €7,882 | €8,628 | +€745 | +9.5% |
| Financial charges | 65/66B | €339 | €345 | +€6 | +1.8% |
| Recurring financial charges | 65 | €339 | €345 | +€6 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €11,582 | €16,095 | +€4,514 | +39.0% |
| Income taxes | 67/77 | €3,685 | €5,450 | +€1,765 | +47.9% |
| Profit (loss) for the period | 9904 | €7,897 | €10,645 | +€2,748 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,897 | €10,645 | +€2,748 | +34.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.