BEKA Hospitec: 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.
What changed
BEKA Hospitec
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€139,174
2024 · -€103,223+€242,397
Equity
€354,433
2024 · €215,259+€139,174
Cash
€219,209
2024 · €36,836+€182,373
Balance sheet total
€1.4m
2024 · €1.1m+€358,228
Largest movements
Assets
- Receivables within one year +€214,377
up €214,377 (+24.1%), from €888,249 to €1.1m
- Cash +€182,373
up €182,373 (+495%), from €36,836 to €219,209
mainly Trade debts (+€162,082) and Net result for the year (+€139,174)
- Financial fixed assets -€23,759
down €23,759 (-43.3%), from €54,873 to €31,113
Equity and liabilities
- Trade debts +€162,082
up €162,082 (+27.1%), from €598,876 to €760,958
- Profit (loss) carried forward +€139,174
up €139,174 (+75.1%), from €185,259 to €324,433
- Tax, wage and social debts +€57,119
up €57,119 (+23.3%), from €244,684 to €301,803
of which Taxes: +€49,037
Income statement
- Turnover +€737,102
up €737,102 (+33.8%), from €2.2m to €2.9m
- Goods and materials +€511,367
up €511,367 (+31.2%), from €1.6m to €2.2m
of which Purchases: +€510,194
- Services and other goods -€70,987
down €70,987 (-34.3%), from €206,659 to €135,672
- Taxes +€32,241
up €32,241 (+3,749%), from €860 to €33,100
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.
Result 2024
-€103,223
Turnover
+€737,102
Other operating income
-€161
Goods and materials
-€511,367
Services and other goods
+€70,987
Staff costs
+€5,090
Depreciation
-€613
Write-downs
-€16,000
Other operating charges
-€8,035
Other operating items
+€56
Financial income
-€50
Financial charges
-€2,370
Taxes
-€32,241
Result 2025
€139,174
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€161,634
Investment
+€20,738
Financing
€0
Cash 2024
€36,836
From operations (derived)
+€161,634
Net result for the year
+€139,174
Depreciation
+€7,004
Stocks and contracts
+€1,895
Receivables within one year
-€214,377
Deferred charges and accrued income
+€8,885
Trade debts
+€162,082
Tax, wage and social debts
+€57,119
Other debts
-€147
Investment (derived)
+€20,738
Investment in fixed assets (net)
+€20,738
Cash 2025
€219,209
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,058,966 | €1,417,194 | +€358,228 | +33.8% |
| Formation expenses | 20 | €504 | €464 | -€40 | -7.9% |
| Fixed assets | 21/28 | €76,482 | €48,780 | -€27,702 | -36.2% |
| Tangible fixed assets | 22/27 | €21,609 | €17,666 | -€3,943 | -18.2% |
| Plant, machinery and equipment | 23 | €2,788 | €1,679 | -€1,109 | -39.8% |
| Furniture and vehicles | 24 | €18,821 | €15,988 | -€2,834 | -15.1% |
| Financial fixed assets | 28 | €54,873 | €31,113 | -€23,759 | -43.3% |
| Other financial fixed assets | 284/8 | €54,873 | €31,113 | -€23,759 | -43.3% |
| Amounts receivable and cash guarantees | 285/8 | €54,873 | €31,113 | -€23,759 | -43.3% |
| Current assets | 29/58 | €981,980 | €1,367,950 | +€385,970 | +39.3% |
| Stocks and contracts in progress | 3 | €40,321 | €38,425 | -€1,895 | -4.7% |
| Stocks | 30/36 | €40,321 | €38,425 | -€1,895 | -4.7% |
| Goods purchased for resale | 34 | €40,321 | €38,425 | -€1,895 | -4.7% |
| Amounts receivable within one year | 40/41 | €888,249 | €1,102,626 | +€214,377 | +24.1% |
| Trade receivables | 40 | €888,249 | €1,102,626 | +€214,377 | +24.1% |
| Cash at bank and in hand | 54/58 | €36,836 | €219,209 | +€182,373 | +495% |
| Deferred charges and accrued income | 490/1 | €16,575 | €7,691 | -€8,885 | -53.6% |
| Total equity and liabilities | 10/49 | €1,058,966 | €1,417,194 | +€358,228 | +33.8% |
| Equity | 10/15 | €215,259 | €354,433 | +€139,174 | +64.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,259 | €324,433 | +€139,174 | +75.1% |
| Amounts payable | 17/49 | €843,707 | €1,062,761 | +€219,054 | +26.0% |
| Amounts payable within one year | 42/48 | €843,707 | €1,062,761 | +€219,054 | +26.0% |
| Trade debts | 44 | €598,876 | €760,958 | +€162,082 | +27.1% |
| Suppliers | 440/4 | €598,876 | €760,958 | +€162,082 | +27.1% |
| Taxes, remuneration and social security | 45 | €244,684 | €301,803 | +€57,119 | +23.3% |
| Taxes | 450/3 | €115,582 | €164,619 | +€49,037 | +42.4% |
| Remuneration and social security | 454/9 | €129,102 | €137,184 | +€8,082 | +6.3% |
| Other amounts payable | 47/48 | €147 | €0 | -€147 | -100% |
| Operating income | 70/76A | €2,191,819 | €2,928,816 | +€736,997 | +33.6% |
| Turnover | 70 | €2,183,095 | €2,920,197 | +€737,102 | +33.8% |
| Other operating income | 74 | €8,724 | €8,563 | -€161 | -1.8% |
| Non-recurring operating income | 76A | - | €56 | +€56 | |
| Operating charges | 60/66A | €2,286,222 | €2,746,161 | +€459,938 | +20.1% |
| Goods for resale, raw materials and consumables | 60 | €1,640,959 | €2,152,326 | +€511,367 | +31.2% |
| Purchases | 600/8 | €1,650,237 | €2,160,431 | +€510,194 | +30.9% |
| Change in stocks: decrease (increase) | 609 | -€9,278 | -€8,105 | +€1,173 | +12.6% |
| Services and other goods | 61 | €206,659 | €135,672 | -€70,987 | -34.3% |
| Remuneration, social security and pensions | 62 | €430,274 | €425,184 | -€5,090 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,390 | €7,004 | +€613 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,000 | +€16,000 | |
| Other operating charges | 640/8 | €1,939 | €9,975 | +€8,035 | +414% |
| Operating profit (loss) | 9901 | -€94,403 | €182,656 | +€277,059 | |
| Financial income | 75/76B | €50 | €0 | -€50 | -99.7% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -99.7% |
| Other financial income | 752/9 | €50 | €0 | -€50 | -99.7% |
| Financial charges | 65/66B | €8,011 | €10,381 | +€2,370 | +29.6% |
| Recurring financial charges | 65 | €8,011 | €10,381 | +€2,370 | +29.6% |
| Debt charges | 650 | €7,884 | €10,223 | +€2,339 | +29.7% |
| Other financial charges | 652/9 | €127 | €158 | +€31 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€102,364 | €172,274 | +€274,638 | |
| Income taxes | 67/77 | €860 | €33,100 | +€32,241 | +3,749% |
| Taxes | 670/3 | €860 | €33,100 | +€32,241 | +3,749% |
| Profit (loss) for the period | 9904 | -€103,223 | €139,174 | +€242,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103,223 | €139,174 | +€242,397 |
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 20 October 2026 via checked.be.