BEKE-DYKA: 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.
BEKE-DYKA
Largest movements
- Receivables within one year -€2,698
down €2,698 (-15.7%), from €17,163 to €14,465
of which Trade receivables: -€2,369
- Tangible fixed assets -€956
down €956 (-19.1%), from €5,016 to €4,060
of which Furniture and vehicles: -€1,352
- Cash -€847
down €847 (-3.3%), from €25,325 to €24,478
mainly Tax, wage and social debts (-€11,062) and Debts after one year (-€4,919)
- Tax, wage and social debts -€11,062
down €11,062 (-73.9%), from €14,961 to €3,899
of which Taxes: -€8,022
- Trade debts +€6,198
up €6,198 (+281%), from €2,209 to €8,407
- Debts after one year -€4,919
no longer reported in 2025 (was €4,919)
- Other debts +€4,192
new in 2025: €4,192
- Reserves +€1,000
up €1,000 (+7.5%), from €13,300 to €14,300
- Gross operating margin -€7,525
down €7,525 (-34.8%), from €21,635 to €14,111
- Staff costs +€6,927
up €6,927 (+344%), from €2,011 to €8,939
- Taxes -€4,281
down €4,281 (-91.5%), from €4,677 to €396
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 | €49,755 | €45,635 | -€4,119 | -8.3% |
| Fixed assets | 21/28 | €5,016 | €4,060 | -€956 | -19.1% |
| Tangible fixed assets | 22/27 | €5,016 | €4,060 | -€956 | -19.1% |
| Plant, machinery and equipment | 23 | €1,912 | €2,308 | +€397 | +20.8% |
| Furniture and vehicles | 24 | €3,104 | €1,752 | -€1,352 | -43.6% |
| Current assets | 29/58 | €44,739 | €41,576 | -€3,164 | -7.1% |
| Amounts receivable within one year | 40/41 | €17,163 | €14,465 | -€2,698 | -15.7% |
| Trade receivables | 40 | €16,834 | €14,465 | -€2,369 | -14.1% |
| Other amounts receivable | 41 | €329 | - | -€329 | |
| Cash at bank and in hand | 54/58 | €25,325 | €24,478 | -€847 | -3.3% |
| Deferred charges and accrued income | 490/1 | €2,252 | €2,632 | +€381 | +16.9% |
| Total equity and liabilities | 10/49 | €49,755 | €45,635 | -€4,119 | -8.3% |
| Equity | 10/15 | €27,666 | €28,738 | +€1,072 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,300 | €14,300 | +€1,000 | +7.5% |
| Distributable reserves | 133 | €13,300 | €14,300 | +€1,000 | +7.5% |
| Profit (loss) carried forward | 14 | €8,166 | €8,238 | +€72 | +0.9% |
| Amounts payable | 17/49 | €22,089 | €16,897 | -€5,191 | -23.5% |
| Amounts payable after more than one year | 17 | €4,919 | - | -€4,919 | |
| Other amounts payable | 178/9 | €4,919 | - | -€4,919 | |
| Amounts payable within one year | 42/48 | €17,170 | €16,498 | -€672 | -3.9% |
| Trade debts | 44 | €2,209 | €8,407 | +€6,198 | +281% |
| Suppliers | 440/4 | €2,209 | €8,407 | +€6,198 | +281% |
| Taxes, remuneration and social security | 45 | €14,961 | €3,899 | -€11,062 | -73.9% |
| Taxes | 450/3 | €11,137 | €3,115 | -€8,022 | -72.0% |
| Remuneration and social security | 454/9 | €3,824 | €784 | -€3,040 | -79.5% |
| Other amounts payable | 47/48 | - | €4,192 | +€4,192 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €23 | €0 | -€23 | -99.2% |
| Remuneration, social security and pensions | 62 | €2,011 | €8,939 | +€6,927 | +344% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,630 | €2,761 | +€131 | +5.0% |
| Other operating charges | 640/8 | €733 | €890 | +€158 | +21.5% |
| Gross operating margin | 9900 | €21,635 | €14,111 | -€7,525 | -34.8% |
| Operating profit (loss) | 9901 | €16,261 | €1,520 | -€14,741 | -90.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €53 | -€24 | -31.0% |
| Recurring financial charges | 65 | €77 | €53 | -€24 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €16,185 | €1,468 | -€14,717 | -90.9% |
| Income taxes | 67/77 | €4,677 | €396 | -€4,281 | -91.5% |
| Profit (loss) for the period | 9904 | €11,507 | €1,072 | -€10,436 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,507 | €1,072 | -€10,436 | -90.7% |
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 27 October 2026 via checked.be.