BEKAS GROUP: 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
BEKAS GROUP
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,543
2024 · €283,706-€254,163
Equity
€8.9m
2024 · €8.9m+€29,543
Cash
€1,871
2024 · €12,041-€10,170
Balance sheet total
€11.5m
2024 · €9.5m+€2.0m
Largest movements
Assets
- Receivables within one year +€2.0m
up €2.0m (+1,135%), from €179,087 to €2.2m
of which Other amounts receivable: +€1.5m
Equity and liabilities
- Other debts +€2.2m
up €2.2m (+1,650%), from €135,000 to €2.4m
- Accrued charges and deferred income -€178,181
down €178,181 (-100%), from €178,181 to €0
Income statement
- Turnover +€649,000
up €649,000 (+110%), from €588,000 to €1.2m
- Services and other goods +€559,224
up €559,224 (+112%), from €499,068 to €1.1m
- Financial income -€266,003
down €266,003 (-99.7%), from €266,736 to €732
- Other operating income -€62,512
down €62,512 (-95.4%), from €65,516 to €3,004
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
€283,706
Turnover
+€649,000
Other operating income
-€62,512
Services and other goods
-€559,224
Staff costs
-€11,668
Other operating charges
+€700
Financial income
-€266,003
Financial charges
+€4,651
Taxes
-€9,106
Result 2025
€29,543
raises the resultlowers the result
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
+€1,830
Investment
-€12,000
Financing
€0
Cash 2024
€12,041
From operations (derived)
+€1,830
Net result for the year
+€29,543
Receivables within one year
-€2.0m
Deferred charges and accrued income
+€345
Trade debts
-€70,555
Tax, wage and social debts
+€26,277
Other debts
+€2.2m
Accrued charges and deferred income
-€178,181
Investment (derived)
-€12,000
Investment in fixed assets (net)
-€12,000
Cash 2025
€1,871
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,451,408 | €11,485,493 | +€2.0m | +21.5% |
| Fixed assets | 21/28 | €9,259,936 | €9,271,936 | +€12,000 | +0.1% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €9,259,936 | €9,271,936 | +€12,000 | +0.1% |
| Affiliated companies | 280/1 | €9,259,936 | €9,271,936 | +€12,000 | +0.1% |
| Participating interests | 280 | €9,259,936 | €9,271,936 | +€12,000 | +0.1% |
| Current assets | 29/58 | €191,472 | €2,213,557 | +€2.0m | +1,056% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €179,087 | €2,211,686 | +€2.0m | +1,135% |
| Trade receivables | 40 | €102,850 | €590,305 | +€487,455 | +474% |
| Other amounts receivable | 41 | €76,237 | €1,621,381 | +€1.5m | +2,027% |
| Cash at bank and in hand | 54/58 | €12,041 | €1,871 | -€10,170 | -84.5% |
| Deferred charges and accrued income | 490/1 | €345 | €0 | -€345 | -100% |
| Total equity and liabilities | 10/49 | €9,451,408 | €11,485,493 | +€2.0m | +21.5% |
| Equity | 10/15 | €8,903,298 | €8,932,841 | +€29,543 | +0.3% |
| Contributions | 10/11 | €5,157,000 | €5,157,000 | = | 0.0% |
| Reserves | 13 | €137,577 | €137,577 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,916 | €10,916 | = | 0.0% |
| Distributable reserves | 133 | €126,661 | €126,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,608,721 | €3,638,264 | +€29,543 | +0.8% |
| Amounts payable | 17/49 | €548,111 | €2,552,652 | +€2.0m | +366% |
| Amounts payable within one year | 42/48 | €369,930 | €2,552,652 | +€2.2m | +590% |
| Trade debts | 44 | €213,372 | €142,817 | -€70,555 | -33.1% |
| Suppliers | 440/4 | €213,372 | €142,817 | -€70,555 | -33.1% |
| Taxes, remuneration and social security | 45 | €21,558 | €47,835 | +€26,277 | +122% |
| Taxes | 450/3 | €3,831 | €20,324 | +€16,493 | +431% |
| Remuneration and social security | 454/9 | €17,727 | €27,511 | +€9,784 | +55.2% |
| Other amounts payable | 47/48 | €135,000 | €2,362,000 | +€2.2m | +1,650% |
| Accrued charges and deferred income | 492/3 | €178,181 | €0 | -€178,181 | -100% |
| Operating income | 70/76A | €653,516 | €1,240,004 | +€586,488 | +89.7% |
| Turnover | 70 | €588,000 | €1,237,000 | +€649,000 | +110% |
| Other operating income | 74 | €65,516 | €3,004 | -€62,512 | -95.4% |
| Operating charges | 60/66A | €629,155 | €1,199,347 | +€570,192 | +90.6% |
| Services and other goods | 61 | €499,068 | €1,058,292 | +€559,224 | +112% |
| Remuneration, social security and pensions | 62 | €128,325 | €139,993 | +€11,668 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,762 | €1,062 | -€700 | -39.7% |
| Operating profit (loss) | 9901 | €24,361 | €40,657 | +€16,295 | +66.9% |
| Financial income | 75/76B | €266,736 | €732 | -€266,003 | -99.7% |
| Recurring financial income | 75 | €266,736 | €732 | -€266,003 | -99.7% |
| Income from financial fixed assets | 750 | €266,249 | €0 | -€266,249 | -100% |
| Income from current assets | 751 | €487 | €732 | +€245 | +50.4% |
| Financial charges | 65/66B | €5,426 | €775 | -€4,651 | -85.7% |
| Recurring financial charges | 65 | €5,426 | €775 | -€4,651 | -85.7% |
| Debt charges | 650 | €4,725 | €0 | -€4,725 | -100% |
| Other financial charges | 652/9 | €701 | €775 | +€74 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €285,671 | €40,614 | -€245,057 | -85.8% |
| Income taxes | 67/77 | €1,965 | €11,071 | +€9,106 | +464% |
| Taxes | 670/3 | €2,000 | €11,071 | +€9,071 | +454% |
| Tax adjustments and reversals of tax provisions | 77 | €35 | €0 | -€35 | -100% |
| Profit (loss) for the period | 9904 | €283,706 | €29,543 | -€254,163 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €283,706 | €29,543 | -€254,163 | -89.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.