Bureau Bechoux: 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.
Bureau Bechoux
Largest movements
- Tangible fixed assets -€8,378
down €8,378 (-44.2%), from €18,937 to €10,559
- Receivables within one year +€7,355
up €7,355 (+32.0%), from €22,959 to €30,314
of which Other amounts receivable: +€7,197
- Cash +€3,269
up €3,269 (+2.5%), from €130,180 to €133,449
mainly Depreciation (+€8,378) and Tax, wage and social debts (+€2,832)
- Tax, wage and social debts +€2,832
up €2,832 (+24.4%), from €11,617 to €14,449
- Gross operating margin -€87,299
down €87,299 (-86.0%), from €101,458 to €14,159
- Taxes -€27,688
down €27,688 (-86.4%), from €32,047 to €4,359
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 | €175,032 | €177,562 | +€2,531 | +1.4% |
| Fixed assets | 21/28 | €20,937 | €12,559 | -€8,378 | -40.0% |
| Tangible fixed assets | 22/27 | €18,937 | €10,559 | -€8,378 | -44.2% |
| Furniture and vehicles | 24 | €18,937 | €10,559 | -€8,378 | -44.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €154,095 | €165,004 | +€10,909 | +7.1% |
| Amounts receivable within one year | 40/41 | €22,959 | €30,314 | +€7,355 | +32.0% |
| Trade receivables | 40 | €8,755 | €8,912 | +€158 | +1.8% |
| Other amounts receivable | 41 | €14,205 | €21,402 | +€7,197 | +50.7% |
| Cash at bank and in hand | 54/58 | €130,180 | €133,449 | +€3,269 | +2.5% |
| Deferred charges and accrued income | 490/1 | €955 | €1,240 | +€285 | +29.8% |
| Total equity and liabilities | 10/49 | €175,032 | €177,562 | +€2,531 | +1.4% |
| Equity | 10/15 | €159,764 | €161,074 | +€1,310 | +0.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €96,165 | €97,406 | +€1,242 | +1.3% |
| Tax-exempt reserves | 132 | €5,517 | €2,759 | -€2,759 | -50.0% |
| Distributable reserves | 133 | €90,648 | €94,648 | +€4,000 | +4.4% |
| Profit (loss) carried forward | 14 | €57,402 | €57,470 | +€69 | +0.1% |
| Provisions and deferred taxes | 16 | €1,839 | €920 | -€920 | -50.0% |
| Deferred taxes | 168 | €1,839 | €920 | -€920 | -50.0% |
| Amounts payable | 17/49 | €13,429 | €15,569 | +€2,140 | +15.9% |
| Amounts payable within one year | 42/48 | €13,429 | €15,569 | +€2,140 | +15.9% |
| Trade debts | 44 | €692 | - | -€692 | |
| Suppliers | 440/4 | €692 | - | -€692 | |
| Taxes, remuneration and social security | 45 | €11,617 | €14,449 | +€2,832 | +24.4% |
| Taxes | 450/3 | €11,617 | €14,449 | +€2,832 | +24.4% |
| Other amounts payable | 47/48 | €1,120 | €1,120 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,646 | €8,378 | -€268 | -3.1% |
| Other operating charges | 640/8 | €1,109 | €973 | -€136 | -12.3% |
| Gross operating margin | 9900 | €101,458 | €14,159 | -€87,299 | -86.0% |
| Operating profit (loss) | 9901 | €91,702 | €4,807 | -€86,895 | -94.8% |
| Financial income | 75/76B | €155 | €384 | +€229 | +148% |
| Recurring financial income | 75 | €155 | €384 | +€229 | +148% |
| Financial charges | 65/66B | €468 | €441 | -€26 | -5.6% |
| Recurring financial charges | 65 | €468 | €441 | -€26 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €91,390 | €4,750 | -€86,640 | -94.8% |
| Transfer from deferred taxes | 780 | €920 | €920 | = | 0.0% |
| Income taxes | 67/77 | €32,047 | €4,359 | -€27,688 | -86.4% |
| Profit (loss) for the period | 9904 | €60,262 | €1,310 | -€58,952 | -97.8% |
| Transfer from tax-exempt reserves | 789 | €2,759 | €2,759 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,021 | €4,069 | -€58,952 | -93.5% |
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 1 November 2026 via checked.be.