BEKA Sanitair: what changed
BEKA Sanitair
Largest movements
- Cash +€63,757
up €63,757 (+731%), from €8,722 to €72,480
mainly Other debts (+€83,688) and Stocks and contracts (+€21,792)
- Stocks and contracts -€21,792
down €21,792 (-100%), from €21,792 to €0
- Tangible fixed assets -€20,904
down €20,904 (-27.1%), from €77,220 to €56,317
of which Furniture and vehicles: -€19,529
- Receivables within one year -€4,151
down €4,151 (-32.1%), from €12,932 to €8,780
of which Trade receivables: -€8,541
- Other debts +€83,688
up €83,688 (+1,086%), from €7,708 to €91,396
- Profit (loss) carried forward -€79,993
down €79,993 (-100%), from €79,993 to €0
- Reserves +€7,070
up €7,070 (+37.1%), from €19,044 to €26,114
- Trade debts +€5,504
up €5,504 (+309%), from €1,782 to €7,286
- Gross operating margin -€12,775
down €12,775 (-27.0%), from €47,364 to €34,588
- Taxes -€4,212
down €4,212 (-53.9%), from €7,817 to €3,606
- Depreciation +€3,999
up €3,999 (+23.6%), from €16,915 to €20,914
- Other operating charges -€1,904
down €1,904 (-58.7%), from €3,246 to €1,342
- Staff costs +€1,592
up €1,592, from €0 to €1,592
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,630 | €139,899 | +€16,269 | +13.2% |
| Fixed assets | 21/28 | €77,310 | €56,397 | -€20,914 | -27.1% |
| Intangible fixed assets | 21 | €90 | €80 | -€10 | -11.1% |
| Tangible fixed assets | 22/27 | €77,220 | €56,317 | -€20,904 | -27.1% |
| Plant, machinery and equipment | 23 | €1,375 | €0 | -€1,375 | -100% |
| Furniture and vehicles | 24 | €75,846 | €56,317 | -€19,529 | -25.7% |
| Current assets | 29/58 | €46,319 | €83,502 | +€37,183 | +80.3% |
| Stocks and contracts in progress | 3 | €21,792 | €0 | -€21,792 | -100% |
| Contracts in progress | 37 | €21,792 | €0 | -€21,792 | -100% |
| Amounts receivable within one year | 40/41 | €12,932 | €8,780 | -€4,151 | -32.1% |
| Trade receivables | 40 | €8,541 | €0 | -€8,541 | -100% |
| Other amounts receivable | 41 | €4,391 | €8,780 | +€4,390 | +100.0% |
| Cash at bank and in hand | 54/58 | €8,722 | €72,480 | +€63,757 | +731% |
| Deferred charges and accrued income | 490/1 | €2,873 | €2,242 | -€631 | -22.0% |
| Total equity and liabilities | 10/49 | €123,630 | €139,899 | +€16,269 | +13.2% |
| Equity | 10/15 | €114,037 | €41,114 | -€72,923 | -63.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,044 | €26,114 | +€7,070 | +37.1% |
| Distributable reserves | 133 | €19,044 | €26,114 | +€7,070 | +37.1% |
| Profit (loss) carried forward | 14 | €79,993 | €0 | -€79,993 | -100% |
| Amounts payable | 17/49 | €9,593 | €98,785 | +€89,192 | +930% |
| Amounts payable within one year | 42/48 | €9,593 | €98,785 | +€89,192 | +930% |
| Trade debts | 44 | €1,782 | €7,286 | +€5,504 | +309% |
| Suppliers | 440/4 | €1,782 | €7,286 | +€5,504 | +309% |
| Taxes, remuneration and social security | 45 | €103 | €103 | = | 0.0% |
| Taxes | 450/3 | €103 | €103 | = | 0.0% |
| Other amounts payable | 47/48 | €7,708 | €91,396 | +€83,688 | +1,086% |
| Non-recurring operating income | 76A | €989 | €0 | -€989 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €1,592 | +€1,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,915 | €20,914 | +€3,999 | +23.6% |
| Other operating charges | 640/8 | €3,246 | €1,342 | -€1,904 | -58.7% |
| Gross operating margin | 9900 | €47,364 | €34,588 | -€12,775 | -27.0% |
| Operating profit (loss) | 9901 | €27,203 | €10,741 | -€16,462 | -60.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €341 | €65 | -€276 | -80.8% |
| Recurring financial charges | 65 | €341 | €65 | -€276 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €26,862 | €10,675 | -€16,186 | -60.3% |
| Income taxes | 67/77 | €7,817 | €3,606 | -€4,212 | -53.9% |
| Profit (loss) for the period | 9904 | €19,044 | €7,070 | -€11,974 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,044 | €7,070 | -€11,974 | -62.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.