BECUE EXPERTISES: 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.
BECUE EXPERTISES
Largest movements
- Cash +€27,542
up €27,542 (+9.1%), from €303,050 to €330,592
mainly Other debts (+€35,913) and Receivables within one year (+€7,831)
- Receivables within one year -€7,831
down €7,831 (-5.7%), from €138,601 to €130,769
of which Trade receivables: -€8,220
- Other debts +€35,913
up €35,913 (+22.3%), from €160,719 to €196,632
- Trade debts -€11,159
down €11,159 (-51.5%), from €21,679 to €10,520
- Provisions -€5,607
no longer reported in 2025 (was €5,607)
- Gross operating margin -€21,976
down €21,976 (-71.0%), from €30,968 to €8,992
- Provisions -€5,607
new in 2025: -€5,607
- Taxes -€2,433
down €2,433 (-47.7%), from €5,102 to €2,668
- Depreciation -€2,049
down €2,049 (-96.9%), from €2,114 to €65
- Financial charges +€1,183
up €1,183 (+10.1%), from €11,766 to €12,949
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 | €441,716 | €461,361 | +€19,645 | +4.4% |
| Fixed assets | 21/28 | €65 | - | -€65 | |
| Tangible fixed assets | 22/27 | €65 | - | -€65 | |
| Furniture and vehicles | 24 | €65 | - | -€65 | |
| Current assets | 29/58 | €441,651 | €461,361 | +€19,711 | +4.5% |
| Amounts receivable within one year | 40/41 | €138,601 | €130,769 | -€7,831 | -5.7% |
| Trade receivables | 40 | €116,784 | €108,564 | -€8,220 | -7.0% |
| Other amounts receivable | 41 | €21,817 | €22,205 | +€388 | +1.8% |
| Cash at bank and in hand | 54/58 | €303,050 | €330,592 | +€27,542 | +9.1% |
| Total equity and liabilities | 10/49 | €441,716 | €461,361 | +€19,645 | +4.4% |
| Equity | 10/15 | €232,815 | €232,909 | +€94 | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €214,265 | €214,359 | +€94 | 0.0% |
| Distributable reserves | 133 | €214,265 | €214,359 | +€94 | 0.0% |
| Provisions and deferred taxes | 16 | €5,607 | - | -€5,607 | |
| Provisions for liabilities and charges | 160/5 | €5,607 | - | -€5,607 | |
| Environmental obligations | 163 | €5,607 | - | -€5,607 | |
| Amounts payable | 17/49 | €203,293 | €228,452 | +€25,159 | +12.4% |
| Amounts payable within one year | 42/48 | €195,175 | €219,608 | +€24,433 | +12.5% |
| Trade debts | 44 | €21,679 | €10,520 | -€11,159 | -51.5% |
| Suppliers | 440/4 | €21,679 | €10,520 | -€11,159 | -51.5% |
| Advances received on contracts in progress | 46 | €2,450 | €2,450 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,327 | €10,005 | -€322 | -3.1% |
| Taxes | 450/3 | €10,327 | €10,005 | -€322 | -3.1% |
| Other amounts payable | 47/48 | €160,719 | €196,632 | +€35,913 | +22.3% |
| Accrued charges and deferred income | 492/3 | €8,118 | €8,844 | +€726 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €65 | -€2,049 | -96.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,607 | -€5,607 | |
| Other operating charges | 640/8 | €929 | €824 | -€105 | -11.3% |
| Gross operating margin | 9900 | €30,968 | €8,992 | -€21,976 | -71.0% |
| Operating profit (loss) | 9901 | €27,924 | €13,710 | -€14,215 | -50.9% |
| Financial income | 75/76B | €1,783 | €2,002 | +€219 | +12.3% |
| Recurring financial income | 75 | €1,783 | €2,002 | +€219 | +12.3% |
| Financial charges | 65/66B | €11,766 | €12,949 | +€1,183 | +10.1% |
| Recurring financial charges | 65 | €11,766 | €12,949 | +€1,183 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €17,941 | €2,762 | -€15,179 | -84.6% |
| Income taxes | 67/77 | €5,102 | €2,668 | -€2,433 | -47.7% |
| Profit (loss) for the period | 9904 | €12,840 | €94 | -€12,746 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,840 | €94 | -€12,746 | -99.3% |
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 9 October 2026 via checked.be.