La Bécasse: 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.
La Bécasse
Largest movements
- Receivables within one year +€21,804
up €21,804 (+60.1%), from €36,253 to €58,057
of which Other amounts receivable: +€29,469
- Tangible fixed assets +€7,559
up €7,559 (+117%), from €6,450 to €14,008
of which Plant, machinery and equipment: +€10,912
- Cash -€3,650
down €3,650 (-32.1%), from €11,359 to €7,709
mainly Receivables within one year (-€21,804) and Investment in fixed assets (net) (-€10,969)
- Deferred charges and accrued income -€1,226
down €1,226 (-74.4%), from €1,648 to €422
- Trade debts +€23,664
up €23,664 (+39.0%), from €60,599 to €84,263
of which Suppliers: +€65,664
- Tax, wage and social debts -€1,168
down €1,168 (-5.4%), from €21,466 to €20,298
of which Remuneration and social security: -€4,146
- Profit (loss) carried forward +€1,037
up €1,037 (+1.9%), from -€55,086 to -€54,048
- Gross operating margin -€78,844
down €78,844 (-27.8%), from €284,002 to €205,158
- Staff costs -€78,617
down €78,617 (-28.6%), from €274,920 to €196,303
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 | €62,265 | €86,544 | +€24,278 | +39.0% |
| Fixed assets | 21/28 | €6,650 | €14,208 | +€7,559 | +114% |
| Tangible fixed assets | 22/27 | €6,450 | €14,008 | +€7,559 | +117% |
| Plant, machinery and equipment | 23 | €2,223 | €13,135 | +€10,912 | +491% |
| Furniture and vehicles | 24 | €4,227 | €874 | -€3,353 | -79.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €55,616 | €72,335 | +€16,720 | +30.1% |
| Stocks and contracts in progress | 3 | €6,355 | €6,147 | -€208 | -3.3% |
| Stocks | 30/36 | €6,355 | €6,147 | -€208 | -3.3% |
| Amounts receivable within one year | 40/41 | €36,253 | €58,057 | +€21,804 | +60.1% |
| Trade receivables | 40 | €16,719 | €9,055 | -€7,665 | -45.8% |
| Other amounts receivable | 41 | €19,534 | €49,002 | +€29,469 | +151% |
| Cash at bank and in hand | 54/58 | €11,359 | €7,709 | -€3,650 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,648 | €422 | -€1,226 | -74.4% |
| Total equity and liabilities | 10/49 | €62,265 | €86,544 | +€24,278 | +39.0% |
| Equity | 10/15 | -€34,635 | -€33,597 | +€1,037 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,086 | -€54,048 | +€1,037 | +1.9% |
| Amounts payable | 17/49 | €96,900 | €120,141 | +€23,241 | +24.0% |
| Amounts payable within one year | 42/48 | €96,900 | €120,141 | +€23,241 | +24.0% |
| Trade debts | 44 | €60,599 | €84,263 | +€23,664 | +39.0% |
| Suppliers | 440/4 | €18,599 | €84,263 | +€65,664 | +353% |
| Bills of exchange payable | 441 | €42,000 | - | -€42,000 | |
| Taxes, remuneration and social security | 45 | €21,466 | €20,298 | -€1,168 | -5.4% |
| Taxes | 450/3 | €2,762 | €5,740 | +€2,978 | +108% |
| Remuneration and social security | 454/9 | €18,704 | €14,558 | -€4,146 | -22.2% |
| Other amounts payable | 47/48 | €14,834 | €15,579 | +€745 | +5.0% |
| Remuneration, social security and pensions | 62 | €274,920 | €196,303 | -€78,617 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,112 | €3,410 | +€298 | +9.6% |
| Other operating charges | 640/8 | €1,044 | €1,006 | -€38 | -3.7% |
| Gross operating margin | 9900 | €284,002 | €205,158 | -€78,844 | -27.8% |
| Operating profit (loss) | 9901 | €4,926 | €4,439 | -€487 | -9.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,272 | €3,402 | -€870 | -20.4% |
| Recurring financial charges | 65 | €4,272 | €3,402 | -€870 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €654 | €1,037 | +€384 | +58.6% |
| Profit (loss) for the period | 9904 | €654 | €1,037 | +€384 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €654 | €1,037 | +€384 | +58.6% |
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 17 October 2026 via checked.be.