BEKAR: what changed
Two fiscal 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.
BEKAR
Largest movements
- Receivables within one year +€28,156
up €28,156 (+17.3%), from €162,402 to €190,558
of which Other amounts receivable: +€25,637
- Tangible fixed assets -€11,185
down €11,185 (-26.5%), from €42,130 to €30,945
of which Leasing and similar rights: -€10,492
- Other debts +€155,699
new in 2025: €155,699
- Profit (loss) carried forward -€155,441
down €155,441 (-100.0%), from €155,441 to €0
- Tax, wage and social debts +€27,656
up €27,656 (+196.2%), from €14,097 to €41,753
of which Taxes: +€27,539
- Debts after one year -€10,157
down €10,157 (-32.7%), from €31,030 to €20,873
- Staff costs +€4,622
up €4,622 (+13.6%), from €34,039 to €38,661
- Gross operating margin -€3,856
down €3,856 (-4.4%), from €88,073 to €84,217
- Financial income +€1,059
up €1,059 (+13.9%), from €7,641 to €8,700
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.
Cash bridge derived
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 | €214,297 | €230,602 | +€16,305 | +7.6% |
| Fixed assets | 21/28 | €42,130 | €30,945 | -€11,185 | -26.5% |
| Tangible fixed assets | 22/27 | €42,130 | €30,945 | -€11,185 | -26.5% |
| Furniture and vehicles | 24 | €2,778 | €2,085 | -€693 | -24.9% |
| Leasing and similar rights | 25 | €39,352 | €28,860 | -€10,492 | -26.7% |
| Current assets | 29/58 | €172,167 | €199,657 | +€27,490 | +16.0% |
| Amounts receivable within one year | 40/41 | €162,402 | €190,558 | +€28,156 | +17.3% |
| Trade receivables | 40 | €10,575 | €13,094 | +€2,519 | +23.8% |
| Other amounts receivable | 41 | €151,827 | €177,464 | +€25,637 | +16.9% |
| Cash at bank and in hand | 54/58 | €8,646 | €7,729 | -€917 | -10.6% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,370 | +€251 | +22.4% |
| Total equity and liabilities | 10/49 | €214,297 | €230,602 | +€16,305 | +7.6% |
| Equity | 10/15 | €157,441 | €2,000 | -€155,441 | -98.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,441 | €0 | -€155,441 | -100.0% |
| Amounts payable | 17/49 | €56,856 | €228,602 | +€171,746 | +302.1% |
| Amounts payable after more than one year | 17 | €31,030 | €20,873 | -€10,157 | -32.7% |
| Financial debts | 170/4 | €31,030 | €20,873 | -€10,157 | -32.7% |
| Amounts payable within one year | 42/48 | €25,729 | €207,729 | +€182,000 | +707.4% |
| Current portion of amounts payable after more than one year | 42 | €9,761 | €9,326 | -€435 | -4.5% |
| Trade debts | 44 | €1,871 | €951 | -€920 | -49.2% |
| Suppliers | 440/4 | €1,871 | €951 | -€920 | -49.2% |
| Taxes, remuneration and social security | 45 | €14,097 | €41,753 | +€27,656 | +196.2% |
| Taxes | 450/3 | €9,040 | €36,579 | +€27,539 | +304.6% |
| Remuneration and social security | 454/9 | €5,057 | €5,174 | +€117 | +2.3% |
| Other amounts payable | 47/48 | - | €155,699 | +€155,699 | |
| Accrued charges and deferred income | 492/3 | €97 | €0 | -€97 | -100.0% |
| Remuneration, social security and pensions | 62 | €34,039 | €38,661 | +€4,622 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,662 | €11,185 | -€477 | -4.1% |
| Other operating charges | 640/8 | €1,553 | €1,414 | -€139 | -9.0% |
| Gross operating margin | 9900 | €88,073 | €84,217 | -€3,856 | -4.4% |
| Operating profit (loss) | 9901 | €40,819 | €32,957 | -€7,862 | -19.3% |
| Financial income | 75/76B | €7,641 | €8,700 | +€1,059 | +13.9% |
| Recurring financial income | 75 | €7,641 | €8,700 | +€1,059 | +13.9% |
| Financial charges | 65/66B | €1,863 | €1,584 | -€279 | -15.0% |
| Recurring financial charges | 65 | €1,863 | €1,584 | -€279 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €46,597 | €40,073 | -€6,524 | -14.0% |
| Income taxes | 67/77 | €11,776 | €12,339 | +€563 | +4.8% |
| Profit (loss) for the period | 9904 | €34,821 | €27,734 | -€7,087 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,821 | €27,734 | -€7,087 | -20.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.