Becue Fundamentals: what changed
Becue Fundamentals
Largest movements
- Receivables within one year -€56,325
down €56,325 (-85.6%), from €65,811 to €9,486
of which Trade receivables: -€54,420
- Cash +€29,823
up €29,823 (+213%), from €13,990 to €43,813
mainly Receivables within one year (+€56,325) and Investment in fixed assets (net) (+€15,432)
- Tangible fixed assets -€19,672
down €19,672 (-42.6%), from €46,154 to €26,482
of which Furniture and vehicles: -€30,814
- Profit (loss) carried forward -€37,982
down €37,982, from €3,057 to -€34,925
- Trade debts -€15,696
down €15,696 (-97.4%), from €16,118 to €422
- Other debts +€4,774
new in 2025: €4,774
- Tax, wage and social debts +€2,730
up €2,730 (+10.0%), from €27,415 to €30,145
of which Remuneration and social security: +€6,463
- Staff costs +€48,411
up €48,411 (+82.2%), from €58,905 to €107,316
- Taxes -€13,449
down €13,449 (-98.3%), from €13,679 to €231
- Gross operating margin -€11,309
down €11,309 (-10.4%), from €109,225 to €97,916
- Depreciation +€1,230
up €1,230 (+40.9%), from €3,009 to €4,239
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,955 | €79,781 | -€46,173 | -36.7% |
| Fixed assets | 21/28 | €46,154 | €26,482 | -€19,672 | -42.6% |
| Tangible fixed assets | 22/27 | €46,154 | €26,482 | -€19,672 | -42.6% |
| Land and buildings | 22 | €10,791 | €9,596 | -€1,195 | -11.1% |
| Plant, machinery and equipment | 23 | €3,550 | €15,887 | +€12,338 | +348% |
| Furniture and vehicles | 24 | €31,813 | €999 | -€30,814 | -96.9% |
| Current assets | 29/58 | €79,801 | €53,299 | -€26,502 | -33.2% |
| Amounts receivable within one year | 40/41 | €65,811 | €9,486 | -€56,325 | -85.6% |
| Trade receivables | 40 | €61,776 | €7,356 | -€54,420 | -88.1% |
| Other amounts receivable | 41 | €4,035 | €2,131 | -€1,905 | -47.2% |
| Cash at bank and in hand | 54/58 | €13,990 | €43,813 | +€29,823 | +213% |
| Total equity and liabilities | 10/49 | €125,955 | €79,781 | -€46,173 | -36.7% |
| Equity | 10/15 | €82,422 | €44,440 | -€37,982 | -46.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,365 | €76,365 | = | 0.0% |
| Distributable reserves | 133 | €76,365 | €76,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,057 | -€34,925 | -€37,982 | |
| Amounts payable | 17/49 | €43,533 | €35,341 | -€8,191 | -18.8% |
| Amounts payable within one year | 42/48 | €43,533 | €35,341 | -€8,191 | -18.8% |
| Trade debts | 44 | €16,118 | €422 | -€15,696 | -97.4% |
| Suppliers | 440/4 | €16,118 | €422 | -€15,696 | -97.4% |
| Taxes, remuneration and social security | 45 | €27,415 | €30,145 | +€2,730 | +10.0% |
| Taxes | 450/3 | €18,427 | €14,694 | -€3,733 | -20.3% |
| Remuneration and social security | 454/9 | €8,988 | €15,451 | +€6,463 | +71.9% |
| Other amounts payable | 47/48 | - | €4,774 | +€4,774 | |
| Remuneration, social security and pensions | 62 | €58,905 | €107,316 | +€48,411 | +82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,009 | €4,239 | +€1,230 | +40.9% |
| Other operating charges | 640/8 | €272 | €548 | +€275 | +101% |
| Non-recurring operating charges | 66A | - | €23,550 | +€23,550 | |
| Gross operating margin | 9900 | €109,225 | €97,916 | -€11,309 | -10.4% |
| Operating profit (loss) | 9901 | €47,038 | -€37,737 | -€84,776 | |
| Financial income | 75/76B | €352 | €24 | -€328 | -93.1% |
| Recurring financial income | 75 | €352 | €24 | -€328 | -93.1% |
| Financial charges | 65/66B | €57 | €38 | -€18 | -32.5% |
| Recurring financial charges | 65 | €57 | €38 | -€18 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €47,334 | -€37,751 | -€85,085 | |
| Income taxes | 67/77 | €13,679 | €231 | -€13,449 | -98.3% |
| Profit (loss) for the period | 9904 | €33,654 | -€37,982 | -€71,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,654 | -€37,982 | -€71,636 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.