BEKAERT 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.
BEKAERT CONSULT
Largest movements
- Receivables after one year +€2,000
new in 2025: €2,000
- Other debts -€8,625
down €8,625 (-30.7%), from €28,101 to €19,476
- Profit (loss) carried forward +€8,396
up €8,396 (+9.7%), from -€86,126 to -€77,729
- Accrued charges and deferred income +€2,167
new in 2025: €2,167
- Trade debts -€1,141
down €1,141 (-68.4%), from €1,668 to €526
- Tax, wage and social debts +€1,131
up €1,131 (+9.2%), from €12,314 to €13,445
- Financial charges -€121,500
down €121,500 (-99.9%), from €121,573 to €74
of which Non-recurring financial charges: -€116,202
- Taxes +€21,437
up €21,437 (+196%), from €10,949 to €32,385
- Gross operating margin -€5,604
down €5,604 (-12.1%), from €46,484 to €40,880
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 | €40,954 | €42,881 | +€1,927 | +4.7% |
| Current assets | 29/58 | €40,954 | €42,881 | +€1,927 | +4.7% |
| Amounts receivable after more than one year | 29 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 291 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €1,043 | €1,274 | +€231 | +22.1% |
| Trade receivables | 40 | €1,043 | €1,274 | +€231 | +22.1% |
| Cash at bank and in hand | 54/58 | €39,911 | €39,607 | -€303 | -0.8% |
| Total equity and liabilities | 10/49 | €40,954 | €42,881 | +€1,927 | +4.7% |
| Equity | 10/15 | -€1,129 | €7,267 | +€8,396 | |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €35,418 | €35,418 | = | 0.0% |
| Distributable reserves | 133 | €35,418 | €35,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,126 | -€77,729 | +€8,396 | +9.7% |
| Amounts payable | 17/49 | €42,083 | €35,614 | -€6,469 | -15.4% |
| Amounts payable within one year | 42/48 | €42,083 | €33,448 | -€8,635 | -20.5% |
| Trade debts | 44 | €1,668 | €526 | -€1,141 | -68.4% |
| Suppliers | 440/4 | €1,668 | €526 | -€1,141 | -68.4% |
| Taxes, remuneration and social security | 45 | €12,314 | €13,445 | +€1,131 | +9.2% |
| Taxes | 450/3 | €12,314 | €13,445 | +€1,131 | +9.2% |
| Other amounts payable | 47/48 | €28,101 | €19,476 | -€8,625 | -30.7% |
| Accrued charges and deferred income | 492/3 | - | €2,167 | +€2,167 | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €46,484 | €40,880 | -€5,604 | -12.1% |
| Operating profit (loss) | 9901 | €46,369 | €40,754 | -€5,615 | -12.1% |
| Financial income | 75/76B | €27 | €101 | +€74 | +276% |
| Recurring financial income | 75 | €27 | €101 | +€74 | +276% |
| Financial charges | 65/66B | €121,573 | €74 | -€121,500 | -99.9% |
| Recurring financial charges | 65 | €5,371 | €74 | -€5,297 | -98.6% |
| Non-recurring financial charges | 66B | €116,202 | - | -€116,202 | |
| Profit (loss) for the period before taxes | 9903 | -€75,177 | €40,782 | +€115,959 | |
| Income taxes | 67/77 | €10,949 | €32,385 | +€21,437 | +196% |
| Profit (loss) for the period | 9904 | -€86,126 | €8,396 | +€94,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,126 | €8,396 | +€94,522 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.