De Becker Building Design: 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.
De Becker Building Design
Largest movements
- Receivables within one year +€15,463
up €15,463 (+177%), from €8,761 to €24,223
of which Trade receivables: +€15,584
- Cash -€14,639
down €14,639 (-37.9%), from €38,595 to €23,955
mainly Other debts (-€28,108) and Receivables within one year (-€15,463)
- Receivables after one year -€5,377
down €5,377 (-24.1%), from €22,311 to €16,934
- Tangible fixed assets +€4,552
up €4,552 (+30.4%), from €14,996 to €19,547
- Other debts -€28,108
down €28,108 (-80.0%), from €35,139 to €7,030
- Reserves +€20,000
up €20,000 (+200%), from €10,000 to €30,000
- Tax, wage and social debts +€9,825
up €9,825 (+279%), from €3,519 to €13,344
- Debts after one year -€4,912
down €4,912 (-26.9%), from €18,280 to €13,368
- Profit (loss) carried forward +€4,808
up €4,808 (+109%), from €4,413 to €9,220
- Gross operating margin +€13,321
up €13,321 (+51.1%), from €26,072 to €39,393
- Depreciation +€3,519
up €3,519 (+243%), from €1,445 to €4,964
- Taxes +€1,923
up €1,923 (+31.0%), from €6,208 to €8,131
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 | €87,532 | €87,273 | -€259 | -0.3% |
| Fixed assets | 21/28 | €17,608 | €22,160 | +€4,552 | +25.9% |
| Tangible fixed assets | 22/27 | €14,996 | €19,547 | +€4,552 | +30.4% |
| Other tangible fixed assets | 26 | €14,996 | €19,547 | +€4,552 | +30.4% |
| Financial fixed assets | 28 | €2,613 | €2,613 | = | 0.0% |
| Current assets | 29/58 | €69,924 | €65,113 | -€4,811 | -6.9% |
| Amounts receivable after more than one year | 29 | €22,311 | €16,934 | -€5,377 | -24.1% |
| Other amounts receivable | 291 | €22,311 | €16,934 | -€5,377 | -24.1% |
| Amounts receivable within one year | 40/41 | €8,761 | €24,223 | +€15,463 | +177% |
| Trade receivables | 40 | €8,639 | €24,223 | +€15,584 | +180% |
| Other amounts receivable | 41 | €121 | - | -€121 | |
| Cash at bank and in hand | 54/58 | €38,595 | €23,955 | -€14,639 | -37.9% |
| Deferred charges and accrued income | 490/1 | €257 | - | -€257 | |
| Total equity and liabilities | 10/49 | €87,532 | €87,273 | -€259 | -0.3% |
| Equity | 10/15 | €16,413 | €41,220 | +€24,808 | +151% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €30,000 | +€20,000 | +200% |
| Distributable reserves | 133 | €10,000 | €30,000 | +€20,000 | +200% |
| Profit (loss) carried forward | 14 | €4,413 | €9,220 | +€4,808 | +109% |
| Amounts payable | 17/49 | €71,120 | €46,053 | -€25,067 | -35.2% |
| Amounts payable after more than one year | 17 | €18,280 | €13,368 | -€4,912 | -26.9% |
| Financial debts | 170/4 | €18,280 | €13,368 | -€4,912 | -26.9% |
| Amounts payable within one year | 42/48 | €52,839 | €32,684 | -€20,155 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €4,772 | €4,912 | +€140 | +2.9% |
| Trade debts | 44 | €9,410 | €7,398 | -€2,012 | -21.4% |
| Suppliers | 440/4 | €9,410 | €7,398 | -€2,012 | -21.4% |
| Taxes, remuneration and social security | 45 | €3,519 | €13,344 | +€9,825 | +279% |
| Taxes | 450/3 | €3,519 | €13,344 | +€9,825 | +279% |
| Other amounts payable | 47/48 | €35,139 | €7,030 | -€28,108 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,445 | €4,964 | +€3,519 | +243% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €26,072 | €39,393 | +€13,321 | +51.1% |
| Operating profit (loss) | 9901 | €24,509 | €34,309 | +€9,800 | +40.0% |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €1,538 | €1,371 | -€167 | -10.9% |
| Recurring financial charges | 65 | €1,538 | €1,371 | -€167 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €23,070 | €32,938 | +€9,868 | +42.8% |
| Income taxes | 67/77 | €6,208 | €8,131 | +€1,923 | +31.0% |
| Profit (loss) for the period | 9904 | €16,863 | €24,808 | +€7,945 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,863 | €24,808 | +€7,945 | +47.1% |
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 28 October 2026 via checked.be.