BEKAY: 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.
BEKAY
Largest movements
- Financial fixed assets -€137,677
down €137,677 (-26.2%), from €524,639 to €386,961
- Receivables within one year +€9,000
up €9,000 (+40.8%), from €22,035 to €31,035
of which Trade receivables: +€9,000
- Reserves -€127,321
down €127,321 (-100%), from €127,321 to €0
- Profit (loss) carried forward -€16,466
new in 2025: -€16,466
- Trade debts +€8,286
up €8,286 (+977%), from €848 to €9,134
- Financial charges +€81,598
up €81,598 (+145%), from €56,308 to €137,907
of which Non-recurring financial charges: +€81,605
- Gross operating margin -€3,021
down €3,021 (-126%), from -€2,397 to -€5,419
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 | €550,881 | €417,996 | -€132,885 | -24.1% |
| Fixed assets | 21/28 | €524,639 | €386,961 | -€137,677 | -26.2% |
| Financial fixed assets | 28 | €524,639 | €386,961 | -€137,677 | -26.2% |
| Current assets | 29/58 | €26,243 | €31,035 | +€4,793 | +18.3% |
| Amounts receivable within one year | 40/41 | €22,035 | €31,035 | +€9,000 | +40.8% |
| Trade receivables | 40 | €18,000 | €27,000 | +€9,000 | +50.0% |
| Other amounts receivable | 41 | €4,035 | €4,035 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,207 | €0 | -€4,207 | -100% |
| Total equity and liabilities | 10/49 | €550,881 | €417,996 | -€132,885 | -24.1% |
| Equity | 10/15 | €189,321 | €45,534 | -€143,787 | -75.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €127,321 | €0 | -€127,321 | -100% |
| Distributable reserves | 133 | €127,321 | €0 | -€127,321 | -100% |
| Profit (loss) carried forward | 14 | - | -€16,466 | -€16,466 | |
| Amounts payable | 17/49 | €361,560 | €372,462 | +€10,902 | +3.0% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €281,560 | €292,462 | +€10,902 | +3.9% |
| Financial debts | 43 | - | €3,552 | +€3,552 | |
| Credit institutions | 430/8 | - | €3,552 | +€3,552 | |
| Trade debts | 44 | €848 | €9,134 | +€8,286 | +977% |
| Suppliers | 440/4 | €848 | €9,134 | +€8,286 | +977% |
| Taxes, remuneration and social security | 45 | €13,387 | €10,466 | -€2,921 | -21.8% |
| Taxes | 450/3 | €5,004 | €4,717 | -€287 | -5.7% |
| Remuneration and social security | 454/9 | €8,383 | €5,749 | -€2,634 | -31.4% |
| Other amounts payable | 47/48 | €267,325 | €269,311 | +€1,986 | +0.7% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€2,397 | -€5,419 | -€3,021 | -126% |
| Operating profit (loss) | 9901 | -€2,847 | -€5,880 | -€3,034 | -107% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €56,308 | €137,907 | +€81,598 | +145% |
| Recurring financial charges | 65 | €236 | €229 | -€7 | -2.9% |
| Non-recurring financial charges | 66B | €56,072 | €137,677 | +€81,605 | +146% |
| Profit (loss) for the period before taxes | 9903 | -€59,155 | -€143,787 | -€84,632 | -143% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€59,155 | -€143,787 | -€84,632 | -143% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,155 | -€143,787 | -€84,632 | -143% |
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 15 October 2026 via checked.be.