GROUPE BECL: 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.
GROUPE BECL
Largest movements
- Cash +€25,981
up €25,981 (+88.7%), from €29,291 to €55,272
mainly Net result for the year (+€75,197) and Other debts (+€27,000)
- Receivables within one year +€10,592
up €10,592 (+31.9%), from €33,246 to €43,838
of which Trade receivables: +€6,002
- Tangible fixed assets -€4,498
down €4,498 (-40.4%), from €11,139 to €6,641
of which Furniture and vehicles: -€3,191
- Deferred charges and accrued income +€2,517
up €2,517 (+73.2%), from €3,439 to €5,956
- Other debts +€27,000
up €27,000 (+56.3%), from €48,000 to €75,000
- Current portion of long-term debt +€3,362
new in 2025: €3,362
- Tax, wage and social debts +€2,621
up €2,621 (+14.6%), from €17,944 to €20,565
of which Taxes: +€2,019
- Trade debts +€1,412
up €1,412 (+167%), from €846 to €2,258
- Gross operating margin +€32,457
up €32,457 (+22.4%), from €145,212 to €177,669
- Staff costs +€7,761
up €7,761 (+11.5%), from €67,286 to €75,047
- Taxes +€4,017
up €4,017 (+22.6%), from €17,776 to €21,793
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 | €77,115 | €111,707 | +€34,592 | +44.9% |
| Fixed assets | 21/28 | €11,139 | €6,641 | -€4,498 | -40.4% |
| Tangible fixed assets | 22/27 | €11,139 | €6,641 | -€4,498 | -40.4% |
| Plant, machinery and equipment | 23 | €3,853 | €2,546 | -€1,307 | -33.9% |
| Furniture and vehicles | 24 | €7,286 | €4,095 | -€3,191 | -43.8% |
| Current assets | 29/58 | €65,976 | €105,066 | +€39,090 | +59.2% |
| Amounts receivable within one year | 40/41 | €33,246 | €43,838 | +€10,592 | +31.9% |
| Trade receivables | 40 | €26,169 | €32,171 | +€6,002 | +22.9% |
| Other amounts receivable | 41 | €7,077 | €11,667 | +€4,590 | +64.9% |
| Cash at bank and in hand | 54/58 | €29,291 | €55,272 | +€25,981 | +88.7% |
| Deferred charges and accrued income | 490/1 | €3,439 | €5,956 | +€2,517 | +73.2% |
| Total equity and liabilities | 10/49 | €77,115 | €111,707 | +€34,592 | +44.9% |
| Equity | 10/15 | €10,325 | €10,522 | +€197 | +1.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €587 | €587 | = | 0.0% |
| Distributable reserves | 133 | €587 | €587 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,738 | €2,935 | +€197 | +7.2% |
| Amounts payable | 17/49 | €66,790 | €101,185 | +€34,395 | +51.5% |
| Amounts payable within one year | 42/48 | €66,790 | €101,185 | +€34,395 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,362 | +€3,362 | |
| Trade debts | 44 | €846 | €2,258 | +€1,412 | +167% |
| Suppliers | 440/4 | €846 | €2,258 | +€1,412 | +167% |
| Taxes, remuneration and social security | 45 | €17,944 | €20,565 | +€2,621 | +14.6% |
| Taxes | 450/3 | €9,776 | €11,795 | +€2,019 | +20.7% |
| Remuneration and social security | 454/9 | €8,168 | €8,770 | +€602 | +7.4% |
| Other amounts payable | 47/48 | €48,000 | €75,000 | +€27,000 | +56.3% |
| Remuneration, social security and pensions | 62 | €67,286 | €75,047 | +€7,761 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €4,304 | +€1,314 | +43.9% |
| Other operating charges | 640/8 | €1,607 | €1,562 | -€45 | -2.8% |
| Non-recurring operating charges | 66A | €6,807 | - | -€6,807 | |
| Gross operating margin | 9900 | €145,212 | €177,669 | +€32,457 | +22.4% |
| Operating profit (loss) | 9901 | €66,522 | €96,756 | +€30,234 | +45.4% |
| Financial income | 75/76B | €641 | €507 | -€134 | -20.9% |
| Recurring financial income | 75 | €641 | €507 | -€134 | -20.9% |
| Financial charges | 65/66B | €459 | €273 | -€186 | -40.5% |
| Recurring financial charges | 65 | €459 | €273 | -€186 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €66,704 | €96,990 | +€30,286 | +45.4% |
| Income taxes | 67/77 | €17,776 | €21,793 | +€4,017 | +22.6% |
| Profit (loss) for the period | 9904 | €48,928 | €75,197 | +€26,269 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,928 | €75,197 | +€26,269 | +53.7% |
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 21 October 2026 via checked.be.