C-M BECHET: 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.
C-M BECHET
Largest movements
- Financial fixed assets +€297,270
up €297,270 (+73.2%), from €406,000 to €703,270
- Cash -€153,699
down €153,699 (-55.5%), from €277,115 to €123,417
mainly Contributions, distributions and other (-€622,500) and Investment in fixed assets (net) (-€297,848)
- Receivables within one year -€54,880
down €54,880 (-97.4%), from €56,351 to €1,472
of which Other amounts receivable: -€54,938
- Other debts +€527,300
up €527,300 (+3504.5%), from €15,046 to €542,346
- Profit (loss) carried forward -€480,689
down €480,689 (-99.6%), from €482,551 to €1,861
- Tax, wage and social debts +€93,675
up €93,675 (+1156.0%), from €8,103 to €101,779
- Debts after one year -€58,000
down €58,000 (-33.3%), from €174,000 to €116,000
- Financial income -€47,764
down €47,764 (-30.5%), from €156,369 to €108,605
- Gross operating margin +€33,009
up €33,009 (+128.6%), from €25,669 to €58,678
- Taxes +€8,274
up €8,274 (+140.5%), from €5,891 to €14,165
- Other operating charges +€990
up €990 (+516.9%), from €192 to €1,182
- Financial charges -€603
down €603 (-18.6%), from €3,246 to €2,643
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 | €750,615 | €832,373 | +€81,758 | +10.9% |
| Fixed assets | 21/28 | €415,289 | €705,655 | +€290,365 | +69.9% |
| Tangible fixed assets | 22/27 | €9,289 | €2,385 | -€6,905 | -74.3% |
| Furniture and vehicles | 24 | €9,289 | €2,385 | -€6,905 | -74.3% |
| Financial fixed assets | 28 | €406,000 | €703,270 | +€297,270 | +73.2% |
| Current assets | 29/58 | €335,326 | €126,718 | -€208,607 | -62.2% |
| Amounts receivable within one year | 40/41 | €56,351 | €1,472 | -€54,880 | -97.4% |
| Trade receivables | 40 | €13 | €72 | +€58 | +437.3% |
| Other amounts receivable | 41 | €56,338 | €1,400 | -€54,938 | -97.5% |
| Cash at bank and in hand | 54/58 | €277,115 | €123,417 | -€153,699 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,859 | €1,830 | -€29 | -1.6% |
| Total equity and liabilities | 10/49 | €750,615 | €832,373 | +€81,758 | +10.9% |
| Equity | 10/15 | €492,551 | €11,861 | -€480,689 | -97.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €482,551 | €1,861 | -€480,689 | -99.6% |
| Amounts payable | 17/49 | €258,064 | €820,511 | +€562,447 | +217.9% |
| Amounts payable after more than one year | 17 | €174,000 | €116,000 | -€58,000 | -33.3% |
| Financial debts | 170/4 | €174,000 | €116,000 | -€58,000 | -33.3% |
| Amounts payable within one year | 42/48 | €83,064 | €703,491 | +€620,427 | +746.9% |
| Current portion of amounts payable after more than one year | 42 | €59,914 | €58,000 | -€1,914 | -3.2% |
| Trade debts | 44 | - | €1,366 | +€1,366 | |
| Suppliers | 440/4 | - | €1,366 | +€1,366 | |
| Taxes, remuneration and social security | 45 | €8,103 | €101,779 | +€93,675 | +1156.0% |
| Taxes | 450/3 | €8,103 | €101,779 | +€93,675 | +1156.0% |
| Other amounts payable | 47/48 | €15,046 | €542,346 | +€527,300 | +3504.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,020 | +€20 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,480 | €7,482 | +€3 | 0.0% |
| Other operating charges | 640/8 | €192 | €1,182 | +€990 | +516.9% |
| Gross operating margin | 9900 | €25,669 | €58,678 | +€33,009 | +128.6% |
| Operating profit (loss) | 9901 | €17,998 | €50,014 | +€32,016 | +177.9% |
| Financial income | 75/76B | €156,369 | €108,605 | -€47,764 | -30.5% |
| Recurring financial income | 75 | €156,369 | €108,605 | -€47,764 | -30.5% |
| Financial charges | 65/66B | €3,246 | €2,643 | -€603 | -18.6% |
| Recurring financial charges | 65 | €3,246 | €2,643 | -€603 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €171,120 | €155,976 | -€15,144 | -8.9% |
| Income taxes | 67/77 | €5,891 | €14,165 | +€8,274 | +140.5% |
| Profit (loss) for the period | 9904 | €165,230 | €141,811 | -€23,419 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €165,230 | €141,811 | -€23,419 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.