Beke Architecten: 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.
Beke Architecten
Largest movements
- Receivables within one year -€23,491
down €23,491 (-67.7%), from €34,694 to €11,203
of which Trade receivables: -€34,694
- Cash -€11,922
down €11,922 (-5.4%), from €219,970 to €208,048
mainly Other debts (-€120,966) and Tax, wage and social debts (-€56,299)
- Reserves +€122,315
up €122,315 (+270.2%), from €45,275 to €167,590
- Other debts -€120,966
down €120,966 (-89.4%), from €135,254 to €14,288
- Tax, wage and social debts -€56,299
down €56,299 (-71.7%), from €78,493 to €22,194
- Trade debts +€17,728
up €17,728 (+26539.0%), from €67 to €17,795
- Gross operating margin -€37,854
down €37,854 (-19.1%), from €198,301 to €160,447
- Taxes -€10,995
down €10,995 (-23.9%), from €46,061 to €35,066
- Financial income -€2,663
down €2,663 (-99.3%), from €2,682 to €18
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 | €260,088 | €222,867 | -€37,221 | -14.3% |
| Fixed assets | 21/28 | €2,700 | €2,885 | +€185 | +6.9% |
| Tangible fixed assets | 22/27 | €2,700 | €2,885 | +€185 | +6.9% |
| Land and buildings | 22 | €716 | €604 | -€112 | -15.6% |
| Plant, machinery and equipment | 23 | €261 | €2,092 | +€1,831 | +702.7% |
| Furniture and vehicles | 24 | €1,723 | €188 | -€1,535 | -89.1% |
| Current assets | 29/58 | €257,389 | €219,983 | -€37,406 | -14.5% |
| Amounts receivable within one year | 40/41 | €34,694 | €11,203 | -€23,491 | -67.7% |
| Trade receivables | 40 | €34,694 | €0 | -€34,694 | -100.0% |
| Other amounts receivable | 41 | €0 | €11,203 | +€11,203 | |
| Cash at bank and in hand | 54/58 | €219,970 | €208,048 | -€11,922 | -5.4% |
| Deferred charges and accrued income | 490/1 | €2,725 | €732 | -€1,993 | -73.2% |
| Total equity and liabilities | 10/49 | €260,088 | €222,867 | -€37,221 | -14.3% |
| Equity | 10/15 | €46,275 | €168,590 | +€122,315 | +264.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,275 | €167,590 | +€122,315 | +270.2% |
| Distributable reserves | 133 | €45,275 | €167,590 | +€122,315 | +270.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €213,814 | €54,277 | -€159,536 | -74.6% |
| Amounts payable within one year | 42/48 | €213,814 | €54,277 | -€159,536 | -74.6% |
| Trade debts | 44 | €67 | €17,795 | +€17,728 | +26539.0% |
| Suppliers | 440/4 | €67 | €17,795 | +€17,728 | +26539.0% |
| Taxes, remuneration and social security | 45 | €78,493 | €22,194 | -€56,299 | -71.7% |
| Taxes | 450/3 | €78,493 | €22,194 | -€56,299 | -71.7% |
| Other amounts payable | 47/48 | €135,254 | €14,288 | -€120,966 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €1,885 | +€132 | +7.5% |
| Other operating charges | 640/8 | €1,034 | €1,121 | +€87 | +8.4% |
| Gross operating margin | 9900 | €198,301 | €160,447 | -€37,854 | -19.1% |
| Operating profit (loss) | 9901 | €195,514 | €157,441 | -€38,073 | -19.5% |
| Financial income | 75/76B | €2,682 | €18 | -€2,663 | -99.3% |
| Recurring financial income | 75 | €2,682 | €18 | -€2,663 | -99.3% |
| Financial charges | 65/66B | €389 | €78 | -€311 | -79.9% |
| Recurring financial charges | 65 | €389 | €78 | -€311 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €197,807 | €157,381 | -€40,426 | -20.4% |
| Income taxes | 67/77 | €46,061 | €35,066 | -€10,995 | -23.9% |
| Profit (loss) for the period | 9904 | €151,746 | €122,315 | -€29,431 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,746 | €122,315 | -€29,431 | -19.4% |
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 8 October 2026 via checked.be.