BEKA BORINGEN: what changed
What changed
BEKA BORINGEN
NACE 43.130, Specialised construction activities
filed annual accounts (NBB)
Net result for the year
€10,301
2024 · -€10,394+€20,695
Equity
€115,077
2024 · €104,776+€10,301
Cash
€9,249
2024 · -+€9,249
Balance sheet total
€516,281
2024 · €350,506+€165,774
Largest movements
Assets
- Receivables within one year +€205,065
up €205,065 (+478%), from €42,917 to €247,982
of which Trade receivables: +€174,212
- Tangible fixed assets -€46,535
down €46,535 (-15.3%), from €303,631 to €257,095
of which Plant, machinery and equipment: -€61,391
- Cash +€9,249
new in 2025: €9,249
mainly Trade debts (+€134,778) and Depreciation (+€99,990)
Equity and liabilities
- Trade debts +€134,778
up €134,778 (+81.4%), from €165,594 to €300,373
- Debts after one year +€79,232
new in 2025: €79,232
- Short-term financial debts -€31,455
no longer reported in 2025 (was €31,455)
- Other debts -€25,697
down €25,697 (-64.8%), from €39,679 to €13,981
- Profit (loss) carried forward +€10,301
up €10,301, from -€1,879 to €8,422
Income statement
- Purchases and services -€111,387
down €111,387 (-44.5%), from €250,049 to €138,662
- Gross operating margin +€69,623
up €69,623 (+122%), from €56,885 to €126,508
- Depreciation +€45,028
up €45,028 (+81.9%), from €54,962 to €99,990
- Turnover -€44,764
down €44,764 (-14.6%), from €306,694 to €261,930
- Taxes +€12,160
up €12,160, from -€7,469 to €4,691
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,394
Gross operating margin
+€69,623
Staff costs
+€9,105
Depreciation
-€45,028
Other operating charges
-€298
Financial income
+€1,022
Financial charges
-€1,569
Taxes
-€12,160
Result 2025
€10,301
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,927
Investment
-€53,455
Financing
+€47,777
Cash 2024
€0
From operations (derived)
+€14,927
Net result for the year
+€10,301
Depreciation
+€99,990
Receivables within one year
-€205,065
Deferred charges and accrued income
+€2,004
Trade debts
+€134,778
Tax, wage and social debts
-€1,385
Other debts
-€25,697
Investment (derived)
-€53,455
Investment in fixed assets (net)
-€53,455
Financing
+€47,777
Debts after one year
+€79,232
Short-term financial debts
-€31,455
Cash 2025
€9,249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,506 | €516,281 | +€165,774 | +47.3% |
| Fixed assets | 21/28 | €305,585 | €259,050 | -€46,535 | -15.2% |
| Tangible fixed assets | 22/27 | €303,631 | €257,095 | -€46,535 | -15.3% |
| Plant, machinery and equipment | 23 | €234,248 | €172,856 | -€61,391 | -26.2% |
| Furniture and vehicles | 24 | €46,686 | €80,428 | +€33,741 | +72.3% |
| Leasing and similar rights | 25 | €22,697 | €3,811 | -€18,885 | -83.2% |
| Financial fixed assets | 28 | €1,955 | €1,955 | = | 0.0% |
| Current assets | 29/58 | €44,921 | €257,230 | +€212,309 | +473% |
| Amounts receivable within one year | 40/41 | €42,917 | €247,982 | +€205,065 | +478% |
| Trade receivables | 40 | €30,511 | €204,723 | +€174,212 | +571% |
| Other amounts receivable | 41 | €12,405 | €43,259 | +€30,853 | +249% |
| Cash at bank and in hand | 54/58 | - | €9,249 | +€9,249 | |
| Deferred charges and accrued income | 490/1 | €2,004 | - | -€2,004 | |
| Total equity and liabilities | 10/49 | €350,506 | €516,281 | +€165,774 | +47.3% |
| Equity | 10/15 | €104,776 | €115,077 | +€10,301 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,055 | €88,055 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,195 | €86,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,879 | €8,422 | +€10,301 | |
| Amounts payable | 17/49 | €245,731 | €401,204 | +€155,473 | +63.3% |
| Amounts payable after more than one year | 17 | - | €79,232 | +€79,232 | |
| Financial debts | 170/4 | - | €79,232 | +€79,232 | |
| Amounts payable within one year | 42/48 | €245,731 | €321,972 | +€76,241 | +31.0% |
| Financial debts | 43 | €31,455 | - | -€31,455 | |
| Credit institutions | 430/8 | €31,455 | - | -€31,455 | |
| Trade debts | 44 | €165,594 | €300,373 | +€134,778 | +81.4% |
| Suppliers | 440/4 | €165,594 | €300,373 | +€134,778 | +81.4% |
| Taxes, remuneration and social security | 45 | €9,003 | €7,618 | -€1,385 | -15.4% |
| Taxes | 450/3 | €2,926 | €7,618 | +€4,691 | +160% |
| Remuneration and social security | 454/9 | €6,076 | - | -€6,076 | |
| Other amounts payable | 47/48 | €39,679 | €13,981 | -€25,697 | -64.8% |
| Turnover | 70 | €306,694 | €261,930 | -€44,764 | -14.6% |
| Non-recurring operating income | 76A | - | €3,240 | +€3,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | €250,049 | €138,662 | -€111,387 | -44.5% |
| Remuneration, social security and pensions | 62 | €13,041 | €3,936 | -€9,105 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,962 | €99,990 | +€45,028 | +81.9% |
| Other operating charges | 640/8 | €3,428 | €3,726 | +€298 | +8.7% |
| Gross operating margin | 9900 | €56,885 | €126,508 | +€69,623 | +122% |
| Operating profit (loss) | 9901 | -€14,546 | €18,855 | +€33,402 | |
| Financial income | 75/76B | - | €1,022 | +€1,022 | |
| Recurring financial income | 75 | - | €1,022 | +€1,022 | |
| Financial charges | 65/66B | €3,317 | €4,885 | +€1,569 | +47.3% |
| Recurring financial charges | 65 | €3,317 | €4,885 | +€1,569 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,863 | €14,993 | +€32,856 | |
| Income taxes | 67/77 | -€7,469 | €4,691 | +€12,160 | |
| Profit (loss) for the period | 9904 | -€10,394 | €10,301 | +€20,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,394 | €10,301 | +€20,695 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.