BEKAMI SERVICES: 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.
BEKAMI SERVICES
Largest movements
- Stocks and contracts -€614,130
down €614,130 (-73.9%), from €831,110 to €216,980
- Cash -€313,291
down €313,291 (-98.1%), from €319,264 to €5,973
mainly Trade debts (-€1.0m) and Contributions, distributions and other (-€379,461)
- Receivables within one year -€119,607
down €119,607 (-12.7%), from €941,717 to €822,110
of which Other amounts receivable: -€100,194
- Tangible fixed assets -€22,158
down €22,158 (-37.1%), from €59,712 to €37,554
of which Furniture and vehicles: -€18,939
- Trade debts -€1.0m
down €1.0m (-95.8%), from €1.1m to €45,404
of which Bills of exchange payable: -€1.0m
- Reserves -€89,972
down €89,972 (-13.1%), from €685,878 to €595,906
of which Distributable reserves: -€89,972
- Tax, wage and social debts +€47,779
up €47,779 (+33.8%), from €141,166 to €188,945
of which Taxes: +€42,294
- Short-term financial debts +€45,398
up €45,398 (+96.2%), from €47,206 to €92,604
- Accrued charges and deferred income -€32,290
no longer reported in 2025 (was €32,290)
- Gross operating margin +€257,824
up €257,824 (+108%), from €238,562 to €496,386
- Taxes +€103,140
up €103,140 (+206%), from €50,054 to €153,194
- Financial income +€18,709
up €18,709 (+107%), from €17,425 to €36,134
- Financial charges -€16,742
down €16,742 (-56.2%), from €29,767 to €13,025
- Staff costs -€10,486
down €10,486 (-18.2%), from €57,661 to €47,175
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 | €2,191,471 | €1,112,048 | -€1.1m | -49.3% |
| Fixed assets | 21/28 | €59,894 | €37,556 | -€22,338 | -37.3% |
| Intangible fixed assets | 21 | €182 | €2 | -€180 | -98.8% |
| Tangible fixed assets | 22/27 | €59,712 | €37,554 | -€22,158 | -37.1% |
| Plant, machinery and equipment | 23 | €8,369 | €5,149 | -€3,219 | -38.5% |
| Furniture and vehicles | 24 | €51,343 | €32,404 | -€18,939 | -36.9% |
| Current assets | 29/58 | €2,131,577 | €1,074,493 | -€1.1m | -49.6% |
| Stocks and contracts in progress | 3 | €831,110 | €216,980 | -€614,130 | -73.9% |
| Stocks | 30/36 | €831,110 | €216,980 | -€614,130 | -73.9% |
| Amounts receivable within one year | 40/41 | €941,717 | €822,110 | -€119,607 | -12.7% |
| Trade receivables | 40 | €32,737 | €13,324 | -€19,413 | -59.3% |
| Other amounts receivable | 41 | €908,980 | €808,786 | -€100,194 | -11.0% |
| Current investments | 50/53 | €91 | €97 | +€5 | +6.0% |
| Cash at bank and in hand | 54/58 | €319,264 | €5,973 | -€313,291 | -98.1% |
| Deferred charges and accrued income | 490/1 | €39,395 | €29,332 | -€10,063 | -25.5% |
| Total equity and liabilities | 10/49 | €2,191,471 | €1,112,048 | -€1.1m | -49.3% |
| Equity | 10/15 | €875,067 | €785,095 | -€89,972 | -10.3% |
| Contributions | 10/11 | €188,700 | €188,700 | = | 0.0% |
| Reserves | 13 | €685,878 | €595,906 | -€89,972 | -13.1% |
| Non-distributable reserves | 130/1 | €9,010 | €9,010 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,010 | €9,010 | = | 0.0% |
| Distributable reserves | 133 | €676,868 | €586,896 | -€89,972 | -13.3% |
| Profit (loss) carried forward | 14 | €489 | €489 | +€1 | +0.1% |
| Amounts payable | 17/49 | €1,316,404 | €326,953 | -€989,451 | -75.2% |
| Amounts payable after more than one year | 17 | €11,559 | - | -€11,559 | |
| Financial debts | 170/4 | €11,559 | - | -€11,559 | |
| Amounts payable within one year | 42/48 | €1,272,555 | €326,953 | -€945,602 | -74.3% |
| Financial debts | 43 | €47,206 | €92,604 | +€45,398 | +96.2% |
| Credit institutions | 430/8 | €47,206 | €92,604 | +€45,398 | +96.2% |
| Trade debts | 44 | €1,084,183 | €45,404 | -€1.0m | -95.8% |
| Suppliers | 440/4 | €81,842 | €45,404 | -€36,439 | -44.5% |
| Bills of exchange payable | 441 | €1,002,341 | - | -€1.0m | |
| Taxes, remuneration and social security | 45 | €141,166 | €188,945 | +€47,779 | +33.8% |
| Taxes | 450/3 | €132,551 | €174,845 | +€42,294 | +31.9% |
| Remuneration and social security | 454/9 | €8,615 | €14,100 | +€5,486 | +63.7% |
| Accrued charges and deferred income | 492/3 | €32,290 | - | -€32,290 | |
| Non-recurring operating income | 76A | €304,527 | - | -€304,527 | |
| Remuneration, social security and pensions | 62 | €57,661 | €47,175 | -€10,486 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,424 | €22,858 | +€9,434 | +70.3% |
| Other operating charges | 640/8 | €9,234 | €6,779 | -€2,455 | -26.6% |
| Gross operating margin | 9900 | €238,562 | €496,386 | +€257,824 | +108% |
| Operating profit (loss) | 9901 | €158,243 | €419,575 | +€261,331 | +165% |
| Financial income | 75/76B | €17,425 | €36,134 | +€18,709 | +107% |
| Recurring financial income | 75 | €17,425 | €36,134 | +€18,709 | +107% |
| Financial charges | 65/66B | €29,767 | €13,025 | -€16,742 | -56.2% |
| Recurring financial charges | 65 | €29,767 | €13,025 | -€16,742 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €145,902 | €442,684 | +€296,782 | +203% |
| Income taxes | 67/77 | €50,054 | €153,194 | +€103,140 | +206% |
| Profit (loss) for the period | 9904 | €95,848 | €289,490 | +€193,641 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €95,848 | €289,490 | +€193,641 | +202% |
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 24 October 2026 via checked.be.