BEKAFUN: 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.
What changed
BEKAFUN
NACE 46.499, Wholesale of other household goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€889,971
2024 · €776,655+€113,316
Equity
€3.5m
2024 · €2.8m+€639,971
Cash
€219,502
2024 · €202,284+€17,218
Balance sheet total
€6.8m
2024 · €6.4m+€398,164
Largest movements
Assets
- Stocks and contracts +€570,492
up €570,492 (+14.4%), from €4.0m to €4.5m
- Receivables within one year -€166,726
down €166,726 (-8.6%), from €1.9m to €1.8m
of which Trade receivables: -€166,780
Equity and liabilities
- Profit (loss) carried forward +€639,971
up €639,971 (+38.5%), from €1.7m to €2.3m
- Trade debts -€206,773
down €206,773 (-25.6%), from €808,257 to €601,485
Income statement
- Turnover +€524,131
up €524,131 (+3.3%), from €16.1m to €16.6m
- Goods and materials +€362,921
up €362,921 (+2.7%), from €13.4m to €13.8m
of which Purchases: +€627,670
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.
Result 2024
€776,655
Turnover
+€524,131
Other operating income
+€2,992
Goods and materials
-€362,921
Services and other goods
-€61,271
Staff costs
-€59,666
Depreciation
+€4,277
Write-downs
+€84,092
Other operating charges
+€6,044
Other operating items
-€2,152
Financial income
+€9,881
Financial charges
-€5,929
Taxes
-€26,162
Result 2025
€889,971
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€394,203
Investment
-€66,985
Financing
-€310,000
Cash 2024
€202,284
From operations (derived)
+€394,203
Net result for the year
+€889,971
Depreciation
+€107,755
Stocks and contracts
-€570,492
Receivables within one year
+€166,726
Deferred charges and accrued income
-€17,950
Trade debts
-€206,773
Tax, wage and social debts
-€16,237
Advances received
+€19,498
Other debts
+€30,000
Accrued charges and deferred income
-€8,295
Investment (derived)
-€66,985
Investment in fixed assets (net)
-€66,985
Financing
-€310,000
Debts after one year
-€60,000
Contributions, distributions and other
-€250,000
Cash 2025
€219,502
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,366,513 | €6,764,677 | +€398,164 | +6.3% |
| Fixed assets | 21/28 | €246,526 | €205,756 | -€40,770 | -16.5% |
| Intangible fixed assets | 21 | €90,540 | €49,516 | -€41,024 | -45.3% |
| Tangible fixed assets | 22/27 | €155,987 | €156,240 | +€253 | +0.2% |
| Plant, machinery and equipment | 23 | €22,854 | €30,370 | +€7,516 | +32.9% |
| Furniture and vehicles | 24 | €133,133 | €125,870 | -€7,263 | -5.5% |
| Current assets | 29/58 | €6,119,987 | €6,558,921 | +€438,934 | +7.2% |
| Stocks and contracts in progress | 3 | €3,968,706 | €4,539,198 | +€570,492 | +14.4% |
| Stocks | 30/36 | €3,968,706 | €4,539,198 | +€570,492 | +14.4% |
| Goods purchased for resale | 34 | €3,968,706 | €4,539,198 | +€570,492 | +14.4% |
| Amounts receivable within one year | 40/41 | €1,935,481 | €1,768,755 | -€166,726 | -8.6% |
| Trade receivables | 40 | €1,935,481 | €1,768,701 | -€166,780 | -8.6% |
| Other amounts receivable | 41 | €0 | €54 | +€54 | |
| Cash at bank and in hand | 54/58 | €202,284 | €219,502 | +€17,218 | +8.5% |
| Deferred charges and accrued income | 490/1 | €13,517 | €31,467 | +€17,950 | +133% |
| Total equity and liabilities | 10/49 | €6,366,513 | €6,764,677 | +€398,164 | +6.3% |
| Equity | 10/15 | €2,813,939 | €3,453,910 | +€639,971 | +22.7% |
| Contributions | 10/11 | €1,150,000 | €1,150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,663,939 | €2,303,910 | +€639,971 | +38.5% |
| Amounts payable | 17/49 | €3,552,574 | €3,310,767 | -€241,807 | -6.8% |
| Amounts payable after more than one year | 17 | €70,000 | €10,000 | -€60,000 | -85.7% |
| Financial debts | 170/4 | €70,000 | €10,000 | -€60,000 | -85.7% |
| Credit institutions | 173 | €70,000 | €10,000 | -€60,000 | -85.7% |
| Amounts payable within one year | 42/48 | €3,452,815 | €3,279,303 | -€173,512 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €808,257 | €601,485 | -€206,773 | -25.6% |
| Suppliers | 440/4 | €808,257 | €601,485 | -€206,773 | -25.6% |
| Advances received on contracts in progress | 46 | €33,339 | €52,837 | +€19,498 | +58.5% |
| Taxes, remuneration and social security | 45 | €281,218 | €264,981 | -€16,237 | -5.8% |
| Taxes | 450/3 | €227,547 | €207,397 | -€20,149 | -8.9% |
| Remuneration and social security | 454/9 | €53,672 | €57,584 | +€3,912 | +7.3% |
| Other amounts payable | 47/48 | €2,270,000 | €2,300,000 | +€30,000 | +1.3% |
| Accrued charges and deferred income | 492/3 | €29,760 | €21,465 | -€8,295 | -27.9% |
| Operating income | 70/76A | €16,091,997 | €16,616,969 | +€524,972 | +3.3% |
| Turnover | 70 | €16,064,189 | €16,588,321 | +€524,131 | +3.3% |
| Other operating income | 74 | €25,656 | €28,648 | +€2,992 | +11.7% |
| Non-recurring operating income | 76A | €2,152 | €0 | -€2,152 | -100% |
| Operating charges | 60/66A | €15,070,057 | €15,459,503 | +€389,446 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €13,439,764 | €13,802,685 | +€362,921 | +2.7% |
| Purchases | 600/8 | €13,805,953 | €14,433,623 | +€627,670 | +4.5% |
| Change in stocks: decrease (increase) | 609 | -€366,189 | -€630,939 | -€264,749 | -72.3% |
| Services and other goods | 61 | €673,361 | €734,632 | +€61,271 | +9.1% |
| Remuneration, social security and pensions | 62 | €671,768 | €731,434 | +€59,666 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,032 | €107,755 | -€4,277 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €144,538 | €60,446 | -€84,092 | -58.2% |
| Other operating charges | 640/8 | €28,594 | €22,550 | -€6,044 | -21.1% |
| Operating profit (loss) | 9901 | €1,021,940 | €1,157,466 | +€135,526 | +13.3% |
| Financial income | 75/76B | €124,467 | €134,348 | +€9,881 | +7.9% |
| Recurring financial income | 75 | €124,467 | €134,348 | +€9,881 | +7.9% |
| Income from current assets | 751 | €1,655 | €1,494 | -€162 | -9.8% |
| Other financial income | 752/9 | €122,811 | €132,854 | +€10,043 | +8.2% |
| Financial charges | 65/66B | €170,330 | €176,259 | +€5,929 | +3.5% |
| Recurring financial charges | 65 | €170,330 | €176,259 | +€5,929 | +3.5% |
| Debt charges | 650 | €170,244 | €176,154 | +€5,910 | +3.5% |
| Other financial charges | 652/9 | €87 | €105 | +€18 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €976,076 | €1,115,555 | +€139,478 | +14.3% |
| Income taxes | 67/77 | €199,422 | €225,584 | +€26,162 | +13.1% |
| Taxes | 670/3 | €199,876 | €225,977 | +€26,100 | +13.1% |
| Tax adjustments and reversals of tax provisions | 77 | €455 | €393 | -€62 | -13.6% |
| Profit (loss) for the period | 9904 | €776,655 | €889,971 | +€113,316 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €776,655 | €889,971 | +€113,316 | +14.6% |
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 28 October 2026 via checked.be.