BEKA SQUARE MANAGEMENT CONSULT: 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.
BEKA SQUARE MANAGEMENT CONSULT
Largest movements
- Current investments +€240,000
new in 2025: €240,000
- Cash -€225,033
down €225,033 (-49.8%), from €452,076 to €227,043
mainly Current investments (-€240,000) and Net result for the year (-€27,586)
- Receivables within one year -€42,809
down €42,809 (-92.5%), from €46,266 to €3,457
of which Trade receivables: -€32,424
- Profit (loss) carried forward -€27,586
down €27,586, from €7,597 to -€19,990
- Gross operating margin -€48,356
down €48,356, from €21,520 to -€26,836
- Financial charges -€11,364
down €11,364 (-98.6%), from €11,522 to €158
of which Non-recurring financial charges: -€11,325
- Taxes -€5,459
down €5,459 (-95.2%), from €5,736 to €276
- Depreciation +€272
up €272 (+12.0%), from €2,275 to €2,547
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,450 | €475,472 | -€30,979 | -6.1% |
| Fixed assets | 21/28 | €4,518 | €1,971 | -€2,547 | -56.4% |
| Tangible fixed assets | 22/27 | €4,518 | €1,971 | -€2,547 | -56.4% |
| Furniture and vehicles | 24 | €4,518 | €1,971 | -€2,547 | -56.4% |
| Current assets | 29/58 | €501,932 | €473,500 | -€28,432 | -5.7% |
| Amounts receivable within one year | 40/41 | €46,266 | €3,457 | -€42,809 | -92.5% |
| Trade receivables | 40 | €34,844 | €2,420 | -€32,424 | -93.1% |
| Other amounts receivable | 41 | €11,422 | €1,037 | -€10,385 | -90.9% |
| Current investments | 50/53 | - | €240,000 | +€240,000 | |
| Cash at bank and in hand | 54/58 | €452,076 | €227,043 | -€225,033 | -49.8% |
| Deferred charges and accrued income | 490/1 | €3,590 | €3,001 | -€589 | -16.4% |
| Total equity and liabilities | 10/49 | €506,450 | €475,472 | -€30,979 | -6.1% |
| Equity | 10/15 | €500,325 | €472,739 | -€27,586 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €474,129 | €474,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €472,269 | €472,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,597 | -€19,990 | -€27,586 | |
| Amounts payable | 17/49 | €6,125 | €2,733 | -€3,392 | -55.4% |
| Amounts payable within one year | 42/48 | €6,125 | €2,733 | -€3,392 | -55.4% |
| Trade debts | 44 | €5,266 | €1,130 | -€4,136 | -78.5% |
| Suppliers | 440/4 | €5,266 | €1,130 | -€4,136 | -78.5% |
| Taxes, remuneration and social security | 45 | - | €1,603 | +€1,603 | |
| Taxes | 450/3 | - | €1,072 | +€1,072 | |
| Remuneration and social security | 454/9 | - | €531 | +€531 | |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,275 | €2,547 | +€272 | +12.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,520 | -€26,836 | -€48,356 | |
| Operating profit (loss) | 9901 | €18,858 | -€29,783 | -€48,640 | |
| Financial income | 75/76B | €2,654 | €2,630 | -€24 | -0.9% |
| Recurring financial income | 75 | €2,654 | €2,630 | -€24 | -0.9% |
| Financial charges | 65/66B | €11,522 | €158 | -€11,364 | -98.6% |
| Recurring financial charges | 65 | €197 | €158 | -€39 | -20.0% |
| Non-recurring financial charges | 66B | €11,325 | - | -€11,325 | |
| Profit (loss) for the period before taxes | 9903 | €9,989 | -€27,310 | -€37,299 | |
| Income taxes | 67/77 | €5,736 | €276 | -€5,459 | -95.2% |
| Profit (loss) for the period | 9904 | €4,254 | -€27,586 | -€31,840 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,254 | -€27,586 | -€31,840 |
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.