La Bécaille: 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.
La Bécaille
Largest movements
- Current investments +€275,000
up €275,000 (+183.3%), from €150,000 to €425,000
- Tangible fixed assets -€120,849
down €120,849 (-15.5%), from €779,934 to €659,084
- Cash +€13,898
up €13,898 (+62.3%), from €22,291 to €36,189
mainly Net result for the year (+€203,853) and Investment in fixed assets (net) (+€118,084)
- Reserves +€203,853
up €203,853 (+679.5%), from €30,000 to €233,853
of which Distributable reserves: +€203,853
- Other debts -€91,301
no longer reported in 2025 (was €91,301)
- Tax, wage and social debts +€45,354
up €45,354 (+943.8%), from €4,805 to €50,159
- Gross operating margin +€278,434
up €278,434, from -€14,484 to €263,950
- Taxes +€50,159
up €50,159, from €0 to €50,159
- Other operating charges +€7,805
up €7,805 (+388.7%), from €2,008 to €9,813
- Depreciation -€5,746
down €5,746 (-67.5%), from €8,511 to €2,765
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 | €961,919 | €1,120,274 | +€158,355 | +16.5% |
| Fixed assets | 21/28 | €779,934 | €659,084 | -€120,849 | -15.5% |
| Tangible fixed assets | 22/27 | €779,934 | €659,084 | -€120,849 | -15.5% |
| Land and buildings | 22 | €779,934 | €659,084 | -€120,849 | -15.5% |
| Current assets | 29/58 | €181,985 | €461,189 | +€279,205 | +153.4% |
| Amounts receivable within one year | 40/41 | €85 | - | -€85 | |
| Trade receivables | 40 | €85 | - | -€85 | |
| Current investments | 50/53 | €150,000 | €425,000 | +€275,000 | +183.3% |
| Cash at bank and in hand | 54/58 | €22,291 | €36,189 | +€13,898 | +62.3% |
| Deferred charges and accrued income | 490/1 | €9,609 | - | -€9,609 | |
| Total equity and liabilities | 10/49 | €961,919 | €1,120,274 | +€158,355 | +16.5% |
| Equity | 10/15 | €865,751 | €1,069,604 | +€203,853 | +23.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €233,853 | +€203,853 | +679.5% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | - | €203,853 | +€203,853 | |
| Profit (loss) carried forward | 14 | €535,751 | €535,751 | = | 0.0% |
| Amounts payable | 17/49 | €96,168 | €50,670 | -€45,497 | -47.3% |
| Amounts payable within one year | 42/48 | €96,168 | €50,670 | -€45,497 | -47.3% |
| Trade debts | 44 | €61 | €511 | +€450 | +733.7% |
| Suppliers | 440/4 | €61 | €511 | +€450 | +733.7% |
| Taxes, remuneration and social security | 45 | €4,805 | €50,159 | +€45,354 | +943.8% |
| Taxes | 450/3 | €4,805 | €50,159 | +€45,354 | +943.8% |
| Other amounts payable | 47/48 | €91,301 | - | -€91,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,511 | €2,765 | -€5,746 | -67.5% |
| Other operating charges | 640/8 | €2,008 | €9,813 | +€7,805 | +388.7% |
| Gross operating margin | 9900 | -€14,484 | €263,950 | +€278,434 | |
| Operating profit (loss) | 9901 | -€25,003 | €251,371 | +€276,374 | |
| Financial income | 75/76B | €2,121 | €2,679 | +€557 | +26.3% |
| Recurring financial income | 75 | €2,121 | €2,679 | +€557 | +26.3% |
| Financial charges | 65/66B | €51 | €38 | -€13 | -24.9% |
| Recurring financial charges | 65 | €51 | €38 | -€13 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,932 | €254,012 | +€276,944 | |
| Income taxes | 67/77 | €0 | €50,159 | +€50,159 | |
| Profit (loss) for the period | 9904 | -€22,932 | €203,853 | +€226,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,932 | €203,853 | +€226,785 |
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 7 October 2026 via checked.be.