BEEKE: 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.
BEEKE
Largest movements
- Tangible fixed assets +€45,311
up €45,311 (+369.3%), from €12,269 to €57,580
of which Leasing and similar rights: +€40,644
- Cash +€32,570
up €32,570 (+176.1%), from €18,499 to €51,070
mainly Net result for the year (+€33,689) and Debts after one year (+€33,190)
- Receivables within one year +€6,525
up €6,525 (+70.4%), from €9,263 to €15,787
of which Other amounts receivable: +€5,391
- Deferred charges and accrued income -€1,956
down €1,956 (-70.3%), from €2,783 to €827
- Debts after one year +€33,190
new in 2025: €33,190
- Reserves +€32,023
up €32,023 (+182.2%), from €17,572 to €49,594
- Tax, wage and social debts +€8,172
up €8,172 (+196.1%), from €4,168 to €12,340
of which Taxes: +€7,172
- Current portion of long-term debt +€7,723
new in 2025: €7,723
- Trade debts +€5,302
up €5,302 (+174.6%), from €3,036 to €8,338
- Gross operating margin +€29,938
up €29,938 (+146.7%), from €20,406 to €50,344
- Taxes +€4,480
up €4,480 (+140.2%), from €3,197 to €7,677
- Depreciation +€3,199
up €3,199 (+127.1%), from €2,516 to €5,715
- Other operating charges +€669
up €669 (+228.6%), from €293 to €962
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
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 | €47,614 | €130,064 | +€82,450 | +173.2% |
| Fixed assets | 21/28 | €12,269 | €57,580 | +€45,311 | +369.3% |
| Tangible fixed assets | 22/27 | €12,269 | €57,580 | +€45,311 | +369.3% |
| Plant, machinery and equipment | 23 | €12,269 | €16,936 | +€4,666 | +38.0% |
| Leasing and similar rights | 25 | - | €40,644 | +€40,644 | |
| Current assets | 29/58 | €35,345 | €72,484 | +€37,139 | +105.1% |
| Amounts receivable within one year | 40/41 | €9,263 | €15,787 | +€6,525 | +70.4% |
| Trade receivables | 40 | €6,249 | €7,382 | +€1,133 | +18.1% |
| Other amounts receivable | 41 | €3,014 | €8,405 | +€5,391 | +178.9% |
| Current investments | 50/53 | €4,800 | €4,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,499 | €51,070 | +€32,570 | +176.1% |
| Deferred charges and accrued income | 490/1 | €2,783 | €827 | -€1,956 | -70.3% |
| Total equity and liabilities | 10/49 | €47,614 | €130,064 | +€82,450 | +173.2% |
| Equity | 10/15 | €27,572 | €59,594 | +€32,023 | +116.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,572 | €49,594 | +€32,023 | +182.2% |
| Distributable reserves | 133 | €17,572 | €49,594 | +€32,023 | +182.2% |
| Amounts payable | 17/49 | €20,043 | €70,470 | +€50,427 | +251.6% |
| Amounts payable after more than one year | 17 | - | €33,190 | +€33,190 | |
| Financial debts | 170/4 | - | €33,190 | +€33,190 | |
| Amounts payable within one year | 42/48 | €20,043 | €37,280 | +€17,237 | +86.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,723 | +€7,723 | |
| Trade debts | 44 | €3,036 | €8,338 | +€5,302 | +174.6% |
| Suppliers | 440/4 | €3,036 | €8,338 | +€5,302 | +174.6% |
| Taxes, remuneration and social security | 45 | €4,168 | €12,340 | +€8,172 | +196.1% |
| Taxes | 450/3 | €4,168 | €11,340 | +€7,172 | +172.1% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €12,839 | €8,879 | -€3,959 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,516 | €5,715 | +€3,199 | +127.1% |
| Other operating charges | 640/8 | €293 | €962 | +€669 | +228.6% |
| Gross operating margin | 9900 | €20,406 | €50,344 | +€29,938 | +146.7% |
| Operating profit (loss) | 9901 | €17,597 | €43,667 | +€26,070 | +148.2% |
| Financial income | 75/76B | €1 | €41 | +€41 | +6537.1% |
| Recurring financial income | 75 | €1 | €41 | +€41 | +6537.1% |
| Financial charges | 65/66B | €2,820 | €2,342 | -€478 | -17.0% |
| Recurring financial charges | 65 | €2,820 | €2,342 | -€478 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €14,777 | €41,366 | +€26,589 | +179.9% |
| Income taxes | 67/77 | €3,197 | €7,677 | +€4,480 | +140.2% |
| Profit (loss) for the period | 9904 | €11,580 | €33,689 | +€22,108 | +190.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,580 | €33,689 | +€22,108 | +190.9% |
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.