BEKABO: 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.
BEKABO
Largest movements
- Cash +€19,550
up €19,550 (+119.5%), from €16,355 to €35,905
mainly Depreciation (+€9,474) and Investment in fixed assets (net) (+€8,333)
- Tangible fixed assets -€9,474
down €9,474 (-29.6%), from €32,000 to €22,526
- Financial fixed assets -€8,333
down €8,333 (-18.2%), from €45,833 to €37,500
- Receivables within one year -€5,807
down €5,807 (-32.6%), from €17,798 to €11,990
of which Trade receivables: -€5,354
- Stocks and contracts +€4,863
up €4,863 (+82.8%), from €5,870 to €10,733
- Reserves +€7,442
up €7,442 (+11.7%), from €63,524 to €70,966
- Debts after one year -€5,146
down €5,146 (-100.0%), from €5,146 to €0
- Tax, wage and social debts -€3,733
down €3,733 (-97.9%), from €3,813 to €80
of which Remuneration and social security: -€3,529
- Other debts +€3,362
up €3,362 (+19.9%), from €16,880 to €20,242
- Staff costs -€36,406
down €36,406 (-52.8%), from €68,918 to €32,512
- Gross operating margin -€20,578
down €20,578 (-27.8%), from €74,156 to €53,577
- Taxes +€4,038
up €4,038 (+658.4%), from €613 to €4,652
- Financial income -€3,079
down €3,079 (-52.6%), from €5,856 to €2,778
- Financial charges -€769
down €769 (-37.3%), from €2,063 to €1,294
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 | €119,654 | €121,526 | +€1,872 | +1.6% |
| Fixed assets | 21/28 | €77,833 | €60,026 | -€17,808 | -22.9% |
| Tangible fixed assets | 22/27 | €32,000 | €22,526 | -€9,474 | -29.6% |
| Plant, machinery and equipment | 23 | €1,927 | €1,182 | -€746 | -38.7% |
| Furniture and vehicles | 24 | €1,114 | €278 | -€836 | -75.0% |
| Leasing and similar rights | 25 | €9,494 | €4,873 | -€4,620 | -48.7% |
| Other tangible fixed assets | 26 | €19,465 | €16,192 | -€3,272 | -16.8% |
| Financial fixed assets | 28 | €45,833 | €37,500 | -€8,333 | -18.2% |
| Current assets | 29/58 | €41,820 | €61,500 | +€19,680 | +47.1% |
| Stocks and contracts in progress | 3 | €5,870 | €10,733 | +€4,863 | +82.8% |
| Stocks | 30/36 | €5,870 | €10,733 | +€4,863 | +82.8% |
| Amounts receivable within one year | 40/41 | €17,798 | €11,990 | -€5,807 | -32.6% |
| Trade receivables | 40 | €13,874 | €8,520 | -€5,354 | -38.6% |
| Other amounts receivable | 41 | €3,924 | €3,470 | -€453 | -11.6% |
| Cash at bank and in hand | 54/58 | €16,355 | €35,905 | +€19,550 | +119.5% |
| Deferred charges and accrued income | 490/1 | €1,797 | €2,872 | +€1,075 | +59.8% |
| Total equity and liabilities | 10/49 | €119,654 | €121,526 | +€1,872 | +1.6% |
| Equity | 10/15 | €83,524 | €90,966 | +€7,442 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €63,524 | €70,966 | +€7,442 | +11.7% |
| Distributable reserves | 133 | €63,524 | €70,966 | +€7,442 | +11.7% |
| Amounts payable | 17/49 | €36,130 | €30,560 | -€5,570 | -15.4% |
| Amounts payable after more than one year | 17 | €5,146 | €0 | -€5,146 | -100.0% |
| Financial debts | 170/4 | €5,146 | €0 | -€5,146 | -100.0% |
| Amounts payable within one year | 42/48 | €30,984 | €30,560 | -€424 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €4,869 | €5,146 | +€277 | +5.7% |
| Trade debts | 44 | €5,422 | €5,092 | -€330 | -6.1% |
| Suppliers | 440/4 | €5,422 | €5,092 | -€330 | -6.1% |
| Taxes, remuneration and social security | 45 | €3,813 | €80 | -€3,733 | -97.9% |
| Taxes | 450/3 | €285 | €80 | -€204 | -71.8% |
| Remuneration and social security | 454/9 | €3,529 | €0 | -€3,529 | -100.0% |
| Other amounts payable | 47/48 | €16,880 | €20,242 | +€3,362 | +19.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €68,918 | €32,512 | -€36,406 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,456 | €9,474 | +€18 | +0.2% |
| Other operating charges | 640/8 | €1,112 | €981 | -€132 | -11.8% |
| Gross operating margin | 9900 | €74,156 | €53,577 | -€20,578 | -27.8% |
| Operating profit (loss) | 9901 | -€5,331 | €10,610 | +€15,941 | |
| Financial income | 75/76B | €5,856 | €2,778 | -€3,079 | -52.6% |
| Recurring financial income | 75 | €5,856 | €2,778 | -€3,079 | -52.6% |
| Financial charges | 65/66B | €2,063 | €1,294 | -€769 | -37.3% |
| Recurring financial charges | 65 | €2,063 | €1,294 | -€769 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,537 | €12,094 | +€13,631 | |
| Income taxes | 67/77 | €613 | €4,652 | +€4,038 | +658.4% |
| Profit (loss) for the period | 9904 | -€2,151 | €7,442 | +€9,593 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,151 | €7,442 | +€9,593 |
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 11 October 2026 via checked.be.