BEAKO: 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.
BEAKO
Largest movements
- Receivables within one year -€1,339
no longer reported in 2025 (was €1,339)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€108
no longer reported in 2025 (was €108)
- Financial charges +€94
up €94 (+100.0%), from €94 to €188
of which Non-recurring financial charges: +€188
- Gross operating margin -€36
no longer reported in 2025 (was €36)
- Other operating charges +€2
up €2 (+3.1%), from €64 to €66
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,289 | €122,950 | -€1,339 | -1.1% |
| Fixed assets | 21/28 | €2,950 | €2,950 | = | 0.0% |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €121,339 | €120,000 | -€1,339 | -1.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Trade receivables | 290 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,339 | - | -€1,339 | |
| Other amounts receivable | 41 | €1,339 | - | -€1,339 | |
| Total equity and liabilities | 10/49 | €124,289 | €122,950 | -€1,339 | -1.1% |
| Equity | 10/15 | €108,210 | €107,956 | -€254 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,519 | €14,519 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,660 | €12,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,099 | €74,845 | -€254 | -0.3% |
| Amounts payable | 17/49 | €16,079 | €14,994 | -€1,085 | -6.7% |
| Amounts payable within one year | 42/48 | €16,079 | €14,994 | -€1,085 | -6.7% |
| Trade debts | 44 | €80 | €80 | = | 0.0% |
| Suppliers | 440/4 | €80 | €80 | = | 0.0% |
| Other amounts payable | 47/48 | €15,999 | €14,914 | -€1,085 | -6.8% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.1% |
| Non-recurring operating charges | 66A | €401 | - | -€401 | |
| Gross operating margin | 9900 | €36 | - | -€36 | |
| Operating profit (loss) | 9901 | -€429 | -€66 | +€363 | +84.6% |
| Financial charges | 65/66B | €94 | €188 | +€94 | +100.0% |
| Recurring financial charges | 65 | €94 | €188 | +€94 | +100.0% |
| Non-recurring financial charges | 66B | - | €188 | +€188 | |
| Profit (loss) for the period before taxes | 9903 | -€523 | -€254 | +€269 | +51.4% |
| Income taxes | 67/77 | €108 | - | -€108 | |
| Profit (loss) for the period | 9904 | -€631 | -€254 | +€377 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€631 | -€254 | +€377 | +59.7% |
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 29 September 2026 via checked.be.