BeCu Management: 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.
BeCu Management
Largest movements
- Receivables within one year +€35,106
up €35,106 (+1,706%), from €2,058 to €37,164
of which Other amounts receivable: +€32,573
- Cash -€31,203
down €31,203 (-16.4%), from €189,943 to €158,740
mainly Contributions, distributions and other (-€310,000) and Receivables within one year (-€35,106)
- Other debts +€157,051
up €157,051 (+2,947%), from €5,328 to €162,380
- Reserves -€154,540
down €154,540 (-96.3%), from €160,415 to €5,875
- Tax, wage and social debts +€5,492
up €5,492 (+33.9%), from €16,185 to €21,676
of which Remuneration and social security: +€6,381
- Accrued charges and deferred income -€3,410
down €3,410 (-100%), from €3,410 to €0
- Gross operating margin +€5,515
up €5,515 (+2.7%), from €202,864 to €208,379
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 | €192,001 | €197,247 | +€5,247 | +2.7% |
| Current assets | 29/58 | €192,001 | €197,247 | +€5,247 | +2.7% |
| Amounts receivable within one year | 40/41 | €2,058 | €37,164 | +€35,106 | +1,706% |
| Trade receivables | 40 | €2,058 | €4,591 | +€2,533 | +123% |
| Other amounts receivable | 41 | - | €32,573 | +€32,573 | |
| Cash at bank and in hand | 54/58 | €189,943 | €158,740 | -€31,203 | -16.4% |
| Deferred charges and accrued income | 490/1 | - | €1,344 | +€1,344 | |
| Total equity and liabilities | 10/49 | €192,001 | €197,247 | +€5,247 | +2.7% |
| Equity | 10/15 | €162,415 | €7,875 | -€154,540 | -95.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €160,415 | €5,875 | -€154,540 | -96.3% |
| Distributable reserves | 133 | €160,415 | €5,875 | -€154,540 | -96.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,586 | €189,373 | +€159,787 | +540% |
| Amounts payable within one year | 42/48 | €26,176 | €189,373 | +€163,197 | +623% |
| Trade debts | 44 | €4,663 | €5,317 | +€654 | +14.0% |
| Suppliers | 440/4 | €4,663 | €5,317 | +€654 | +14.0% |
| Taxes, remuneration and social security | 45 | €16,185 | €21,676 | +€5,492 | +33.9% |
| Taxes | 450/3 | €16,185 | €15,296 | -€889 | -5.5% |
| Remuneration and social security | 454/9 | €0 | €6,381 | +€6,381 | |
| Other amounts payable | 47/48 | €5,328 | €162,380 | +€157,051 | +2,947% |
| Accrued charges and deferred income | 492/3 | €3,410 | €0 | -€3,410 | -100% |
| Other operating charges | 640/8 | €282 | €387 | +€105 | +37.1% |
| Gross operating margin | 9900 | €202,864 | €208,379 | +€5,515 | +2.7% |
| Operating profit (loss) | 9901 | €202,582 | €207,991 | +€5,410 | +2.7% |
| Financial charges | 65/66B | €28 | €105 | +€76 | +271% |
| Recurring financial charges | 65 | €28 | €105 | +€76 | +271% |
| Profit (loss) for the period before taxes | 9903 | €202,553 | €207,887 | +€5,333 | +2.6% |
| Income taxes | 67/77 | €51,526 | €52,427 | +€901 | +1.7% |
| Profit (loss) for the period | 9904 | €151,027 | €155,460 | +€4,433 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €151,027 | €155,460 | +€4,433 | +2.9% |
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 14 October 2026 via checked.be.