BEKÉ DIRK: 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.
BEKÉ DIRK
Largest movements
- Cash +€3,206
up €3,206 (+18.6%), from €17,217 to €20,423
mainly Net result for the year (+€3,122) and Other debts (+€2,196)
- Receivables within one year +€1,363
new in 2025: €1,363
- Tangible fixed assets +€421
new in 2025: €421
- Profit (loss) carried forward +€3,122
up €3,122 (+54.0%), from -€5,781 to -€2,659
- Other debts +€2,196
up €2,196 (+17.6%), from €12,485 to €14,681
- Tax, wage and social debts -€278
no longer reported in 2025 (was €278)
- Gross operating margin +€1,751
up €1,751 (+52.6%), from €3,331 to €5,082
- Taxes -€407
down €407 (-20.6%), from €1,971 to €1,564
- Depreciation -€134
down €134 (-51.1%), from €261 to €128
- Other operating charges +€67
up €67 (+47.5%), from €141 to €207
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 | €17,217 | €22,207 | +€4,990 | +29.0% |
| Fixed assets | 21/28 | - | €421 | +€421 | |
| Tangible fixed assets | 22/27 | - | €421 | +€421 | |
| Plant, machinery and equipment | 23 | - | €421 | +€421 | |
| Current assets | 29/58 | €17,217 | €21,786 | +€4,569 | +26.5% |
| Amounts receivable within one year | 40/41 | - | €1,363 | +€1,363 | |
| Other amounts receivable | 41 | - | €1,363 | +€1,363 | |
| Cash at bank and in hand | 54/58 | €17,217 | €20,423 | +€3,206 | +18.6% |
| Total equity and liabilities | 10/49 | €17,217 | €22,207 | +€4,990 | +29.0% |
| Equity | 10/15 | €2,294 | €5,416 | +€3,122 | +136% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,781 | -€2,659 | +€3,122 | +54.0% |
| Amounts payable | 17/49 | €14,923 | €16,791 | +€1,867 | +12.5% |
| Amounts payable within one year | 42/48 | €14,923 | €16,791 | +€1,867 | +12.5% |
| Trade debts | 44 | €2,160 | €2,110 | -€50 | -2.3% |
| Suppliers | 440/4 | €2,160 | €2,110 | -€50 | -2.3% |
| Taxes, remuneration and social security | 45 | €278 | - | -€278 | |
| Taxes | 450/3 | €278 | - | -€278 | |
| Other amounts payable | 47/48 | €12,485 | €14,681 | +€2,196 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €128 | -€134 | -51.1% |
| Other operating charges | 640/8 | €141 | €207 | +€67 | +47.5% |
| Gross operating margin | 9900 | €3,331 | €5,082 | +€1,751 | +52.6% |
| Operating profit (loss) | 9901 | €2,929 | €4,747 | +€1,817 | +62.0% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,869 | €4,687 | +€1,817 | +63.3% |
| Income taxes | 67/77 | €1,971 | €1,564 | -€407 | -20.6% |
| Profit (loss) for the period | 9904 | €898 | €3,122 | +€2,224 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €898 | €3,122 | +€2,224 | +248% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.