BEKADAN: 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.
BEKADAN
Largest movements
- Tangible fixed assets +€281,017
up €281,017 (+150%), from €187,462 to €468,479
of which Land and buildings: +€265,234
- Cash +€17,014
up €17,014 (+93.3%), from €18,227 to €35,241
mainly Contributions, distributions and other (+€268,000) and Other debts (+€40,622)
- Contributions +€268,000
up €268,000 (+1,787%), from €15,000 to €283,000
- Other debts +€40,622
up €40,622 (+454%), from €8,957 to €49,579
- Current portion of long-term debt -€8,397
no longer reported in 2025 (was €8,397)
- Depreciation +€3,989
up €3,989 (+19.2%), from €20,763 to €24,752
- Staff costs +€1,569
new in 2025: €1,569
- Gross operating margin -€1,339
down €1,339 (-4.4%), from €30,569 to €29,230
- Financial charges -€623
down €623 (-59.1%), from €1,054 to €431
- Taxes -€536
down €536 (-73.6%), from €728 to €192
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 | €215,656 | €516,478 | +€300,822 | +139% |
| Fixed assets | 21/28 | €187,685 | €468,702 | +€281,017 | +150% |
| Tangible fixed assets | 22/27 | €187,462 | €468,479 | +€281,017 | +150% |
| Land and buildings | 22 | €111,241 | €376,475 | +€265,234 | +238% |
| Furniture and vehicles | 24 | €14,498 | €8,066 | -€6,433 | -44.4% |
| Other tangible fixed assets | 26 | €61,723 | €83,938 | +€22,215 | +36.0% |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €27,971 | €47,776 | +€19,806 | +70.8% |
| Amounts receivable within one year | 40/41 | €9,743 | €10,099 | +€356 | +3.7% |
| Trade receivables | 40 | €5,343 | €5,699 | +€356 | +6.7% |
| Other amounts receivable | 41 | €4,400 | €4,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,227 | €35,241 | +€17,014 | +93.3% |
| Deferred charges and accrued income | 490/1 | - | €2,436 | +€2,436 | |
| Total equity and liabilities | 10/49 | €215,656 | €516,478 | +€300,822 | +139% |
| Equity | 10/15 | €183,893 | €452,928 | +€269,035 | +146% |
| Contributions | 10/11 | €15,000 | €283,000 | +€268,000 | +1,787% |
| Reserves | 13 | €53,171 | €53,171 | = | 0.0% |
| Distributable reserves | 133 | €53,171 | €53,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,722 | €116,757 | +€1,035 | +0.9% |
| Amounts payable | 17/49 | €31,763 | €63,550 | +€31,788 | +100% |
| Amounts payable after more than one year | 17 | €2,879 | €2,879 | = | 0.0% |
| Financial debts | 170/4 | €2,879 | €2,879 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,860 | €60,186 | +€31,326 | +109% |
| Current portion of amounts payable after more than one year | 42 | €8,397 | - | -€8,397 | |
| Trade debts | 44 | €8,211 | €8,676 | +€466 | +5.7% |
| Suppliers | 440/4 | €8,211 | €8,676 | +€466 | +5.7% |
| Taxes, remuneration and social security | 45 | €3,296 | €1,931 | -€1,365 | -41.4% |
| Taxes | 450/3 | €3,296 | €1,931 | -€1,365 | -41.4% |
| Other amounts payable | 47/48 | €8,957 | €49,579 | +€40,622 | +454% |
| Accrued charges and deferred income | 492/3 | €24 | €486 | +€462 | +1,936% |
| Remuneration, social security and pensions | 62 | - | €1,569 | +€1,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,763 | €24,752 | +€3,989 | +19.2% |
| Other operating charges | 640/8 | €892 | €1,252 | +€360 | +40.3% |
| Gross operating margin | 9900 | €30,569 | €29,230 | -€1,339 | -4.4% |
| Operating profit (loss) | 9901 | €8,913 | €1,657 | -€7,256 | -81.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,054 | €431 | -€623 | -59.1% |
| Recurring financial charges | 65 | €1,054 | €431 | -€623 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €7,859 | €1,227 | -€6,633 | -84.4% |
| Income taxes | 67/77 | €728 | €192 | -€536 | -73.6% |
| Profit (loss) for the period | 9904 | €7,131 | €1,035 | -€6,096 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,131 | €1,035 | -€6,096 | -85.5% |
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 24 October 2026 via checked.be.