Bekasan: what changed
Bekasan
Largest movements
- Cash +€40,771
up €40,771 (+26.1%), from €156,411 to €197,182
mainly Other debts (+€60,256) and Receivables within one year (+€39,542)
- Receivables within one year -€39,542
down €39,542 (-48.8%), from €81,007 to €41,465
of which Other amounts receivable: -€40,775
- Tangible fixed assets -€14,130
down €14,130 (-9.9%), from €143,125 to €128,996
of which Land and buildings: -€8,771
- Receivables after one year -€5,920
down €5,920 (-100%), from €5,920 to €0
- Other debts +€60,256
up €60,256 (+89.2%), from €67,585 to €127,841
- Current portion of long-term debt -€29,260
down €29,260 (-83.2%), from €35,180 to €5,920
- Reserves -€18,635
down €18,635 (-6.7%), from €278,349 to €259,714
of which Distributable reserves: -€16,775
- Trade debts -€14,088
down €14,088 (-81.8%), from €17,215 to €3,127
- Tax, wage and social debts -€10,489
down €10,489 (-35.3%), from €29,714 to €19,225
of which Taxes: -€10,489
- Financial income -€100,712
down €100,712 (-99.3%), from €101,397 to €685
- Financial charges -€15,525
down €15,525 (-70.9%), from €21,912 to €6,386
- Taxes -€10,678
down €10,678 (-42.6%), from €25,055 to €14,378
- Gross operating margin +€6,626
up €6,626 (+12.1%), from €54,955 to €61,581
- Depreciation +€4,365
up €4,365 (+44.7%), from €9,765 to €14,130
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,464 | €428,328 | -€18,136 | -4.1% |
| Fixed assets | 21/28 | €203,125 | €188,996 | -€14,130 | -7.0% |
| Tangible fixed assets | 22/27 | €143,125 | €128,996 | -€14,130 | -9.9% |
| Land and buildings | 22 | €132,146 | €123,375 | -€8,771 | -6.6% |
| Plant, machinery and equipment | 23 | €1,342 | €862 | -€480 | -35.7% |
| Furniture and vehicles | 24 | €9,638 | €4,759 | -€4,879 | -50.6% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €243,338 | €239,332 | -€4,007 | -1.6% |
| Amounts receivable after more than one year | 29 | €5,920 | €0 | -€5,920 | -100% |
| Other amounts receivable | 291 | €5,920 | €0 | -€5,920 | -100% |
| Amounts receivable within one year | 40/41 | €81,007 | €41,465 | -€39,542 | -48.8% |
| Trade receivables | 40 | €34,321 | €35,554 | +€1,233 | +3.6% |
| Other amounts receivable | 41 | €46,686 | €5,911 | -€40,775 | -87.3% |
| Cash at bank and in hand | 54/58 | €156,411 | €197,182 | +€40,771 | +26.1% |
| Deferred charges and accrued income | 490/1 | €0 | €685 | +€685 | |
| Total equity and liabilities | 10/49 | €446,464 | €428,328 | -€18,136 | -4.1% |
| Equity | 10/15 | €290,849 | €272,214 | -€18,635 | -6.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €278,349 | €259,714 | -€18,635 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €276,489 | €259,714 | -€16,775 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €155,614 | €156,113 | +€499 | +0.3% |
| Amounts payable after more than one year | 17 | €5,920 | €0 | -€5,920 | -100% |
| Financial debts | 170/4 | €5,920 | €0 | -€5,920 | -100% |
| Amounts payable within one year | 42/48 | €149,694 | €156,113 | +€6,419 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €35,180 | €5,920 | -€29,260 | -83.2% |
| Trade debts | 44 | €17,215 | €3,127 | -€14,088 | -81.8% |
| Suppliers | 440/4 | €17,215 | €3,127 | -€14,088 | -81.8% |
| Taxes, remuneration and social security | 45 | €29,714 | €19,225 | -€10,489 | -35.3% |
| Taxes | 450/3 | €26,314 | €15,825 | -€10,489 | -39.9% |
| Remuneration and social security | 454/9 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 47/48 | €67,585 | €127,841 | +€60,256 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,765 | €14,130 | +€4,365 | +44.7% |
| Other operating charges | 640/8 | €2,549 | €2,333 | -€217 | -8.5% |
| Gross operating margin | 9900 | €54,955 | €61,581 | +€6,626 | +12.1% |
| Operating profit (loss) | 9901 | €42,641 | €45,119 | +€2,478 | +5.8% |
| Financial income | 75/76B | €101,397 | €685 | -€100,712 | -99.3% |
| Recurring financial income | 75 | €101,397 | €685 | -€100,712 | -99.3% |
| Financial charges | 65/66B | €21,912 | €6,386 | -€15,525 | -70.9% |
| Recurring financial charges | 65 | €21,912 | €6,386 | -€15,525 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €122,126 | €39,417 | -€82,708 | -67.7% |
| Income taxes | 67/77 | €25,055 | €14,378 | -€10,678 | -42.6% |
| Profit (loss) for the period | 9904 | €97,070 | €25,040 | -€72,031 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,070 | €25,040 | -€72,031 | -74.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.