BEKE-D’OOSTERLINCK: what changed
BEKE-D’OOSTERLINCK
Largest movements
- Receivables within one year -€35,558
down €35,558 (-68.5%), from €51,945 to €16,387
of which Trade receivables: -€25,212
- Tangible fixed assets -€7,297
down €7,297 (-36.5%), from €19,970 to €12,673
of which Plant, machinery and equipment: -€4,064
- Cash +€5,339
up €5,339 (+172%), from €3,101 to €8,440
mainly Receivables within one year (+€35,558) and Depreciation (+€7,297)
- Stocks and contracts -€1,680
down €1,680 (-8.2%), from €20,426 to €18,746
- Trade debts -€24,826
down €24,826 (-79.8%), from €31,117 to €6,290
- Tax, wage and social debts -€10,921
down €10,921 (-56.3%), from €19,401 to €8,480
of which Remuneration and social security: -€12,301
- Other debts -€4,774
down €4,774 (-78.1%), from €6,116 to €1,341
- Debts after one year +€3,026
up €3,026 (+39.1%), from €7,741 to €10,768
of which Other amounts payable: +€7,000
- Current portion of long-term debt -€1,808
down €1,808 (-31.3%), from €5,782 to €3,974
- Staff costs -€12,373
down €12,373 (-20.0%), from €61,806 to €49,433
- Depreciation -€4,372
down €4,372 (-37.5%), from €11,669 to €7,297
- Gross operating margin -€4,084
down €4,084 (-6.0%), from €68,391 to €64,307
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 | €96,241 | €57,101 | -€39,141 | -40.7% |
| Fixed assets | 21/28 | €20,770 | €13,528 | -€7,242 | -34.9% |
| Tangible fixed assets | 22/27 | €19,970 | €12,673 | -€7,297 | -36.5% |
| Plant, machinery and equipment | 23 | €11,106 | €7,042 | -€4,064 | -36.6% |
| Furniture and vehicles | 24 | €8,864 | €5,631 | -€3,233 | -36.5% |
| Financial fixed assets | 28 | €800 | €855 | +€55 | +6.8% |
| Current assets | 29/58 | €75,471 | €43,573 | -€31,898 | -42.3% |
| Stocks and contracts in progress | 3 | €20,426 | €18,746 | -€1,680 | -8.2% |
| Stocks | 30/36 | €20,426 | €18,746 | -€1,680 | -8.2% |
| Amounts receivable within one year | 40/41 | €51,945 | €16,387 | -€35,558 | -68.5% |
| Trade receivables | 40 | €41,599 | €16,387 | -€25,212 | -60.6% |
| Other amounts receivable | 41 | €10,346 | - | -€10,346 | |
| Cash at bank and in hand | 54/58 | €3,101 | €8,440 | +€5,339 | +172% |
| Total equity and liabilities | 10/49 | €96,241 | €57,101 | -€39,141 | -40.7% |
| Equity | 10/15 | €26,022 | €26,248 | +€226 | +0.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,938 | -€6,712 | +€226 | +3.3% |
| Amounts payable | 17/49 | €70,220 | €30,853 | -€39,367 | -56.1% |
| Amounts payable after more than one year | 17 | €7,741 | €10,768 | +€3,026 | +39.1% |
| Financial debts | 170/4 | €7,741 | €3,768 | -€3,974 | -51.3% |
| Other amounts payable | 178/9 | - | €7,000 | +€7,000 | |
| Amounts payable within one year | 42/48 | €62,415 | €20,085 | -€42,329 | -67.8% |
| Current portion of amounts payable after more than one year | 42 | €5,782 | €3,974 | -€1,808 | -31.3% |
| Trade debts | 44 | €31,117 | €6,290 | -€24,826 | -79.8% |
| Suppliers | 440/4 | €31,117 | €6,290 | -€24,826 | -79.8% |
| Taxes, remuneration and social security | 45 | €19,401 | €8,480 | -€10,921 | -56.3% |
| Taxes | 450/3 | €5,302 | €6,682 | +€1,380 | +26.0% |
| Remuneration and social security | 454/9 | €14,098 | €1,797 | -€12,301 | -87.3% |
| Other amounts payable | 47/48 | €6,116 | €1,341 | -€4,774 | -78.1% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Remuneration, social security and pensions | 62 | €61,806 | €49,433 | -€12,373 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,669 | €7,297 | -€4,372 | -37.5% |
| Other operating charges | 640/8 | €1,230 | €1,668 | +€437 | +35.6% |
| Gross operating margin | 9900 | €68,391 | €64,307 | -€4,084 | -6.0% |
| Operating profit (loss) | 9901 | -€6,313 | €5,910 | +€12,223 | |
| Financial charges | 65/66B | €4,956 | €5,632 | +€676 | +13.7% |
| Recurring financial charges | 65 | €4,956 | €5,632 | +€676 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,269 | €278 | +€11,546 | |
| Income taxes | 67/77 | - | €51 | +€51 | |
| Profit (loss) for the period | 9904 | -€11,269 | €226 | +€11,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,269 | €226 | +€11,495 |
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 4 November 2026 via checked.be.