BEKASSE: 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.
BEKASSE
Largest movements
- Tangible fixed assets +€1,861
up €1,861 (+6.0%), from €31,225 to €33,086
of which Land and buildings: +€1,301
- Stocks and contracts +€1,787
up €1,787 (+2,321%), from €77 to €1,864
- Receivables within one year +€492
up €492 (+28.6%), from €1,720 to €2,212
- Other debts +€9,896
up €9,896 (+20.6%), from €47,953 to €57,849
- Profit (loss) carried forward -€6,901
down €6,901 (-27.6%), from -€25,007 to -€31,908
- Tax, wage and social debts +€1,177
up €1,177 (+130%), from €904 to €2,081
- Trade debts -€393
down €393 (-100%), from €393 to €0
- Financial charges -€3,870
no longer reported in 2025 (was €3,870)
- Depreciation +€2,669
up €2,669 (+90.8%), from €2,940 to €5,609
- Gross operating margin +€1,088
up €1,088 (+85.9%), from -€1,267 to -€179
- Turnover +€650
new in 2025: €650
- Purchases and services +€343
up €343 (+21.2%), from €1,618 to €1,961
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 | €35,040 | €38,819 | +€3,779 | +10.8% |
| Formation expenses | 20 | €77 | €38 | -€39 | -50.6% |
| Fixed assets | 21/28 | €31,225 | €33,086 | +€1,861 | +6.0% |
| Tangible fixed assets | 22/27 | €31,225 | €33,086 | +€1,861 | +6.0% |
| Land and buildings | 22 | €171 | €1,472 | +€1,301 | +761% |
| Plant, machinery and equipment | 23 | €19,433 | €20,636 | +€1,203 | +6.2% |
| Leasing and similar rights | 25 | €442 | €442 | = | 0.0% |
| Other tangible fixed assets | 26 | €11,179 | €10,536 | -€643 | -5.8% |
| Current assets | 29/58 | €3,738 | €5,695 | +€1,957 | +52.4% |
| Stocks and contracts in progress | 3 | €77 | €1,864 | +€1,787 | +2,321% |
| Stocks | 30/36 | €77 | €1,864 | +€1,787 | +2,321% |
| Amounts receivable within one year | 40/41 | €1,720 | €2,212 | +€492 | +28.6% |
| Other amounts receivable | 41 | €1,720 | €2,212 | +€492 | +28.6% |
| Cash at bank and in hand | 54/58 | €1,941 | €1,619 | -€322 | -16.6% |
| Total equity and liabilities | 10/49 | €35,040 | €38,819 | +€3,779 | +10.8% |
| Equity | 10/15 | -€19,007 | -€25,908 | -€6,901 | -36.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,007 | -€31,908 | -€6,901 | -27.6% |
| Amounts payable | 17/49 | €54,047 | €64,727 | +€10,680 | +19.8% |
| Amounts payable within one year | 42/48 | €49,250 | €59,930 | +€10,680 | +21.7% |
| Trade debts | 44 | €393 | €0 | -€393 | -100% |
| Suppliers | 440/4 | €393 | €0 | -€393 | -100% |
| Taxes, remuneration and social security | 45 | €904 | €2,081 | +€1,177 | +130% |
| Taxes | 450/3 | €904 | €2,081 | +€1,177 | +130% |
| Other amounts payable | 47/48 | €47,953 | €57,849 | +€9,896 | +20.6% |
| Accrued charges and deferred income | 492/3 | €4,797 | €4,797 | = | 0.0% |
| Turnover | 70 | - | €650 | +€650 | |
| Non-recurring operating income | 76A | €351 | - | -€351 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,618 | €1,961 | +€343 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,940 | €5,609 | +€2,669 | +90.8% |
| Other operating charges | 640/8 | €1,091 | €848 | -€243 | -22.3% |
| Non-recurring operating charges | 66A | - | €265 | +€265 | |
| Gross operating margin | 9900 | -€1,267 | -€179 | +€1,088 | +85.9% |
| Operating profit (loss) | 9901 | -€5,298 | -€6,901 | -€1,603 | -30.3% |
| Financial charges | 65/66B | €3,870 | - | -€3,870 | |
| Recurring financial charges | 65 | €3,870 | - | -€3,870 | |
| Profit (loss) for the period before taxes | 9903 | -€9,168 | -€6,901 | +€2,267 | +24.7% |
| Profit (loss) for the period | 9904 | -€9,168 | -€6,901 | +€2,267 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,168 | -€6,901 | +€2,267 | +24.7% |
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 24 October 2026 via checked.be.