AB-BEKISTING: 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.
AB-BEKISTING
Largest movements
- Tangible fixed assets +€23,672
up €23,672 (+18.7%), from €126,729 to €150,401
of which Other tangible fixed assets: +€46,820
- Receivables within one year +€15,557
up €15,557 (+47.5%), from €32,742 to €48,298
of which Trade receivables: +€16,575
- Cash -€3,390
down €3,390 (-37.7%), from €8,985 to €5,595
mainly Investment in fixed assets (net) (-€57,079) and Contributions, distributions and other (-€47,463)
- Stocks and contracts +€2,335
up €2,335 (+27.3%), from €8,567 to €10,902
- Trade debts +€25,146
up €25,146 (+958%), from €2,625 to €27,771
- Debts after one year +€10,822
up €10,822 (+20.7%), from €52,364 to €63,186
- Tax, wage and social debts +€5,482
up €5,482 (+29.9%), from €18,325 to €23,807
of which Remuneration and social security: +€2,900
- Other debts -€2,856
down €2,856 (-5.6%), from €51,371 to €48,515
- Depreciation +€3,420
up €3,420 (+11.4%), from €29,987 to €33,407
- Write-downs -€3,351
down €3,351 (-99.1%), from €3,381 to €29
- Gross operating margin -€2,026
down €2,026 (-2.0%), from €102,671 to €100,645
- Other operating charges +€1,721
up €1,721 (+205%), from €840 to €2,561
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 | €180,834 | €218,997 | +€38,163 | +21.1% |
| Fixed assets | 21/28 | €126,729 | €150,401 | +€23,672 | +18.7% |
| Tangible fixed assets | 22/27 | €126,729 | €150,401 | +€23,672 | +18.7% |
| Plant, machinery and equipment | 23 | €17,061 | €14,896 | -€2,164 | -12.7% |
| Furniture and vehicles | 24 | €83,191 | €62,208 | -€20,984 | -25.2% |
| Other tangible fixed assets | 26 | €26,477 | €73,297 | +€46,820 | +177% |
| Current assets | 29/58 | €54,105 | €68,596 | +€14,491 | +26.8% |
| Stocks and contracts in progress | 3 | €8,567 | €10,902 | +€2,335 | +27.3% |
| Stocks | 30/36 | €8,567 | €10,902 | +€2,335 | +27.3% |
| Amounts receivable within one year | 40/41 | €32,742 | €48,298 | +€15,557 | +47.5% |
| Trade receivables | 40 | €27,159 | €43,733 | +€16,575 | +61.0% |
| Other amounts receivable | 41 | €5,583 | €4,565 | -€1,018 | -18.2% |
| Cash at bank and in hand | 54/58 | €8,985 | €5,595 | -€3,390 | -37.7% |
| Deferred charges and accrued income | 490/1 | €3,811 | €3,801 | -€10 | -0.3% |
| Total equity and liabilities | 10/49 | €180,834 | €218,997 | +€38,163 | +21.1% |
| Equity | 10/15 | €33,463 | €33,463 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,463 | €32,463 | = | 0.0% |
| Distributable reserves | 133 | €32,463 | €32,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €147,371 | €185,534 | +€38,163 | +25.9% |
| Amounts payable after more than one year | 17 | €52,364 | €63,186 | +€10,822 | +20.7% |
| Financial debts | 170/4 | €52,364 | €63,186 | +€10,822 | +20.7% |
| Amounts payable within one year | 42/48 | €95,006 | €122,348 | +€27,342 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €22,685 | €22,254 | -€431 | -1.9% |
| Trade debts | 44 | €2,625 | €27,771 | +€25,146 | +958% |
| Suppliers | 440/4 | €2,625 | €27,771 | +€25,146 | +958% |
| Taxes, remuneration and social security | 45 | €18,325 | €23,807 | +€5,482 | +29.9% |
| Taxes | 450/3 | €17,025 | €19,607 | +€2,582 | +15.2% |
| Remuneration and social security | 454/9 | €1,300 | €4,200 | +€2,900 | +223% |
| Other amounts payable | 47/48 | €51,371 | €48,515 | -€2,856 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,987 | €33,407 | +€3,420 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,381 | €29 | -€3,351 | -99.1% |
| Other operating charges | 640/8 | €840 | €2,561 | +€1,721 | +205% |
| Gross operating margin | 9900 | €102,671 | €100,645 | -€2,026 | -2.0% |
| Operating profit (loss) | 9901 | €68,464 | €64,648 | -€3,815 | -5.6% |
| Financial income | 75/76B | €59 | €91 | +€32 | +53.7% |
| Recurring financial income | 75 | €59 | €91 | +€32 | +53.7% |
| Financial charges | 65/66B | €2,221 | €2,499 | +€278 | +12.5% |
| Recurring financial charges | 65 | €2,221 | €2,499 | +€278 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €66,301 | €62,240 | -€4,061 | -6.1% |
| Income taxes | 67/77 | €14,930 | €14,777 | -€153 | -1.0% |
| Profit (loss) for the period | 9904 | €51,371 | €47,463 | -€3,908 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,371 | €47,463 | -€3,908 | -7.6% |
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 19 October 2026 via checked.be.