Accountancy Bekaert: 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.
Accountancy Bekaert
Largest movements
- Receivables within one year +€74,034
up €74,034 (+287%), from €25,778 to €99,811
of which Trade receivables: +€73,810
- Cash +€66,808
up €66,808 (+49.4%), from €135,245 to €202,053
mainly Net result for the year (+€69,189) and Deferred charges and accrued income (+€60,372)
- Deferred charges and accrued income -€60,372
down €60,372 (-99.6%), from €60,630 to €258
- Reserves +€69,189
up €69,189 (+40.6%), from €170,231 to €239,420
of which Distributable reserves: +€69,189
- Tax, wage and social debts +€8,130
up €8,130 (+48.9%), from €16,635 to €24,766
- Gross operating margin +€21,517
up €21,517 (+26.1%), from €82,562 to €104,079
- Taxes +€11,731
up €11,731 (+54.2%), from €21,635 to €33,366
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 | €221,653 | €302,123 | +€80,469 | +36.3% |
| Current assets | 29/58 | €221,653 | €302,123 | +€80,469 | +36.3% |
| Amounts receivable within one year | 40/41 | €25,778 | €99,811 | +€74,034 | +287% |
| Trade receivables | 40 | - | €73,810 | +€73,810 | |
| Other amounts receivable | 41 | €25,778 | €26,001 | +€224 | +0.9% |
| Cash at bank and in hand | 54/58 | €135,245 | €202,053 | +€66,808 | +49.4% |
| Deferred charges and accrued income | 490/1 | €60,630 | €258 | -€60,372 | -99.6% |
| Total equity and liabilities | 10/49 | €221,653 | €302,123 | +€80,469 | +36.3% |
| Equity | 10/15 | €188,831 | €258,020 | +€69,189 | +36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,231 | €239,420 | +€69,189 | +40.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,371 | €237,560 | +€69,189 | +41.1% |
| Amounts payable | 17/49 | €32,823 | €44,103 | +€11,280 | +34.4% |
| Amounts payable within one year | 42/48 | €32,245 | €43,048 | +€10,803 | +33.5% |
| Trade debts | 44 | €141 | - | -€141 | |
| Suppliers | 440/4 | €141 | - | -€141 | |
| Taxes, remuneration and social security | 45 | €16,635 | €24,766 | +€8,130 | +48.9% |
| Taxes | 450/3 | €16,635 | €24,766 | +€8,130 | +48.9% |
| Other amounts payable | 47/48 | €15,469 | €18,282 | +€2,813 | +18.2% |
| Accrued charges and deferred income | 492/3 | €577 | €1,055 | +€477 | +82.7% |
| Other operating charges | 640/8 | €579 | €531 | -€48 | -8.3% |
| Gross operating margin | 9900 | €82,562 | €104,079 | +€21,517 | +26.1% |
| Operating profit (loss) | 9901 | €81,982 | €103,548 | +€21,565 | +26.3% |
| Financial income | 75/76B | €263 | €258 | -€5 | -1.9% |
| Recurring financial income | 75 | €263 | €258 | -€5 | -1.9% |
| Financial charges | 65/66B | €686 | €1,251 | +€565 | +82.4% |
| Recurring financial charges | 65 | €686 | €1,251 | +€565 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €81,560 | €102,555 | +€20,995 | +25.7% |
| Income taxes | 67/77 | €21,635 | €33,366 | +€11,731 | +54.2% |
| Profit (loss) for the period | 9904 | €59,925 | €69,189 | +€9,265 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,925 | €69,189 | +€9,265 | +15.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.