BEKAMO: 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.
BEKAMO
Largest movements
- Tangible fixed assets +€298,487
up €298,487 (+41.6%), from €717,551 to €1.0m
of which Land and buildings: +€311,933
- Cash -€80,292
down €80,292 (-69.1%), from €116,139 to €35,847
mainly Investment in fixed assets (net) (-€341,612) and Trade debts (-€94,805)
- Receivables within one year -€12,415
down €12,415 (-31.9%), from €38,944 to €26,529
of which Trade receivables: -€11,266
- Debts after one year +€97,400
new in 2025: €97,400
- Current portion of long-term debt +€95,450
new in 2025: €95,450
- Trade debts -€94,805
down €94,805 (-99.3%), from €95,495 to €690
- Other debts +€86,250
up €86,250 (+19.8%), from €434,667 to €520,916
- Reserves +€46,437
up €46,437 (+37.9%), from €122,460 to €168,897
- Gross operating margin -€97,051
down €97,051 (-42.5%), from €228,492 to €131,441
- Taxes -€32,610
down €32,610 (-63.7%), from €51,197 to €18,587
- Financial charges +€6,329
up €6,329 (+41.6%), from €15,205 to €21,534
- Depreciation +€3,552
up €3,552 (+9.0%), from €39,573 to €43,125
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 | €875,071 | €1,084,751 | +€209,680 | +24.0% |
| Fixed assets | 21/28 | €717,551 | €1,016,038 | +€298,487 | +41.6% |
| Tangible fixed assets | 22/27 | €717,551 | €1,016,038 | +€298,487 | +41.6% |
| Land and buildings | 22 | €645,428 | €957,361 | +€311,933 | +48.3% |
| Plant, machinery and equipment | 23 | €4,900 | €4,531 | -€369 | -7.5% |
| Furniture and vehicles | 24 | €45,927 | €34,868 | -€11,059 | -24.1% |
| Other tangible fixed assets | 26 | €21,296 | €19,277 | -€2,018 | -9.5% |
| Current assets | 29/58 | €157,520 | €68,713 | -€88,807 | -56.4% |
| Amounts receivable within one year | 40/41 | €38,944 | €26,529 | -€12,415 | -31.9% |
| Trade receivables | 40 | €37,795 | €26,529 | -€11,266 | -29.8% |
| Other amounts receivable | 41 | €1,149 | €0 | -€1,149 | -100% |
| Cash at bank and in hand | 54/58 | €116,139 | €35,847 | -€80,292 | -69.1% |
| Deferred charges and accrued income | 490/1 | €2,437 | €6,337 | +€3,900 | +160% |
| Total equity and liabilities | 10/49 | €875,071 | €1,084,751 | +€209,680 | +24.0% |
| Equity | 10/15 | €272,460 | €340,141 | +€67,681 | +24.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €122,460 | €168,897 | +€46,437 | +37.9% |
| Distributable reserves | 133 | €122,460 | €168,897 | +€46,437 | +37.9% |
| Investment grants | 15 | - | €21,244 | +€21,244 | |
| Amounts payable | 17/49 | €602,612 | €744,611 | +€141,999 | +23.6% |
| Amounts payable after more than one year | 17 | - | €97,400 | +€97,400 | |
| Financial debts | 170/4 | - | €97,400 | +€97,400 | |
| Amounts payable within one year | 42/48 | €599,443 | €647,205 | +€47,762 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €95,450 | +€95,450 | |
| Trade debts | 44 | €95,495 | €690 | -€94,805 | -99.3% |
| Suppliers | 440/4 | €95,495 | €690 | -€94,805 | -99.3% |
| Taxes, remuneration and social security | 45 | €69,281 | €30,148 | -€39,133 | -56.5% |
| Taxes | 450/3 | €67,231 | €30,148 | -€37,083 | -55.2% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100% |
| Other amounts payable | 47/48 | €434,667 | €520,916 | +€86,250 | +19.8% |
| Accrued charges and deferred income | 492/3 | €3,169 | €6 | -€3,163 | -99.8% |
| Non-recurring operating income | 76A | €146 | €0 | -€146 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,573 | €43,125 | +€3,552 | +9.0% |
| Other operating charges | 640/8 | €1,570 | €2,481 | +€911 | +58.1% |
| Gross operating margin | 9900 | €228,492 | €131,441 | -€97,051 | -42.5% |
| Operating profit (loss) | 9901 | €187,349 | €85,835 | -€101,514 | -54.2% |
| Financial income | 75/76B | €1,513 | €723 | -€790 | -52.2% |
| Recurring financial income | 75 | €1,513 | €723 | -€790 | -52.2% |
| Financial charges | 65/66B | €15,205 | €21,534 | +€6,329 | +41.6% |
| Recurring financial charges | 65 | €15,205 | €21,534 | +€6,329 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €173,657 | €65,024 | -€108,633 | -62.6% |
| Income taxes | 67/77 | €51,197 | €18,587 | -€32,610 | -63.7% |
| Profit (loss) for the period | 9904 | €122,460 | €46,437 | -€76,023 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,460 | €46,437 | -€76,023 | -62.1% |
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 23 October 2026 via checked.be.