BECEKA: 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.
BECEKA
Largest movements
- Tangible fixed assets -€15,453
down €15,453 (-4.4%), from €351,855 to €336,401
- Debts after one year -€39,962
down €39,962 (-15.2%), from €262,505 to €222,543
of which Other amounts payable: -€20,000
- Profit (loss) carried forward +€18,890
up €18,890, from -€4,368 to €14,522
- Taxes +€5,396
up €5,396 (+578%), from €934 to €6,330
- Gross operating margin +€1,414
up €1,414 (+2.8%), from €50,230 to €51,644
- Depreciation +€830
up €830 (+5.7%), from €14,624 to €15,453
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 | €360,945 | €341,117 | -€19,828 | -5.5% |
| Fixed assets | 21/28 | €351,855 | €336,401 | -€15,453 | -4.4% |
| Tangible fixed assets | 22/27 | €351,855 | €336,401 | -€15,453 | -4.4% |
| Land and buildings | 22 | €351,855 | €336,401 | -€15,453 | -4.4% |
| Current assets | 29/58 | €9,091 | €4,716 | -€4,375 | -48.1% |
| Amounts receivable within one year | 40/41 | €2,211 | €270 | -€1,941 | -87.8% |
| Other amounts receivable | 41 | €2,211 | €270 | -€1,941 | -87.8% |
| Cash at bank and in hand | 54/58 | €6,037 | €3,554 | -€2,483 | -41.1% |
| Deferred charges and accrued income | 490/1 | €842 | €892 | +€49 | +5.8% |
| Total equity and liabilities | 10/49 | €360,945 | €341,117 | -€19,828 | -5.5% |
| Equity | 10/15 | €75,651 | €94,541 | +€18,890 | +25.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €30,019 | €30,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,243 | €4,243 | = | 0.0% |
| Other | 1319 | €4,243 | €4,243 | = | 0.0% |
| Distributable reserves | 133 | €25,776 | €25,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,368 | €14,522 | +€18,890 | |
| Amounts payable | 17/49 | €285,294 | €246,576 | -€38,718 | -13.6% |
| Amounts payable after more than one year | 17 | €262,505 | €222,543 | -€39,962 | -15.2% |
| Financial debts | 170/4 | €115,005 | €95,043 | -€19,962 | -17.4% |
| Other amounts payable | 178/9 | €147,500 | €127,500 | -€20,000 | -13.6% |
| Amounts payable within one year | 42/48 | €21,385 | €24,033 | +€2,649 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €19,693 | €19,962 | +€269 | +1.4% |
| Trade debts | 44 | €1,692 | €4,071 | +€2,379 | +141% |
| Suppliers | 440/4 | €1,692 | €4,071 | +€2,379 | +141% |
| Accrued charges and deferred income | 492/3 | €1,405 | €0 | -€1,405 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,624 | €15,453 | +€830 | +5.7% |
| Other operating charges | 640/8 | €7,255 | €7,581 | +€326 | +4.5% |
| Gross operating margin | 9900 | €50,230 | €51,644 | +€1,414 | +2.8% |
| Operating profit (loss) | 9901 | €28,352 | €28,610 | +€259 | +0.9% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €3,573 | €3,390 | -€183 | -5.1% |
| Recurring financial charges | 65 | €3,573 | €3,390 | -€183 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €24,819 | €25,220 | +€401 | +1.6% |
| Income taxes | 67/77 | €934 | €6,330 | +€5,396 | +578% |
| Profit (loss) for the period | 9904 | €23,885 | €18,890 | -€4,995 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,885 | €18,890 | -€4,995 | -20.9% |
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 25 October 2026 via checked.be.