BeKe Solutions: 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 Solutions
Largest movements
- Receivables within one year -€28,213
down €28,213 (-21.5%), from €131,047 to €102,834
of which Trade receivables: -€41,155
- Cash +€21,159
up €21,159 (+88.8%), from €23,815 to €44,974
mainly Net result for the year (+€99,346) and Other debts (+€92,644)
- Deferred charges and accrued income +€14,143
up €14,143 (+378%), from €3,737 to €17,880
- Tangible fixed assets -€8,106
down €8,106 (-58.8%), from €13,792 to €5,685
of which Furniture and vehicles: -€7,000
- Other debts +€92,644
up €92,644 (+3,782%), from €2,450 to €95,094
- Reserves -€60,654
down €60,654 (-13.9%), from €437,029 to €376,376
- Debts after one year -€21,805
down €21,805 (-29.3%), from €74,370 to €52,565
- Tax, wage and social debts -€11,777
down €11,777 (-37.7%), from €31,244 to €19,467
of which Taxes: -€11,777
- Gross operating margin -€6,006
down €6,006 (-4.2%), from €141,927 to €135,921
- Taxes -€1,745
down €1,745 (-5.8%), from €30,043 to €28,298
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 | €572,391 | €571,374 | -€1,017 | -0.2% |
| Fixed assets | 21/28 | €413,792 | €405,685 | -€8,106 | -2.0% |
| Tangible fixed assets | 22/27 | €13,792 | €5,685 | -€8,106 | -58.8% |
| Land and buildings | 22 | €3,279 | €2,173 | -€1,106 | -33.7% |
| Furniture and vehicles | 24 | €10,513 | €3,512 | -€7,000 | -66.6% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €158,599 | €165,688 | +€7,089 | +4.5% |
| Amounts receivable within one year | 40/41 | €131,047 | €102,834 | -€28,213 | -21.5% |
| Trade receivables | 40 | €116,187 | €75,032 | -€41,155 | -35.4% |
| Other amounts receivable | 41 | €14,860 | €27,802 | +€12,942 | +87.1% |
| Cash at bank and in hand | 54/58 | €23,815 | €44,974 | +€21,159 | +88.8% |
| Deferred charges and accrued income | 490/1 | €3,737 | €17,880 | +€14,143 | +378% |
| Total equity and liabilities | 10/49 | €572,391 | €571,374 | -€1,017 | -0.2% |
| Equity | 10/15 | €438,029 | €377,376 | -€60,654 | -13.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €437,029 | €376,376 | -€60,654 | -13.9% |
| Distributable reserves | 133 | €437,029 | €376,376 | -€60,654 | -13.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €134,362 | €193,998 | +€59,636 | +44.4% |
| Amounts payable after more than one year | 17 | €74,370 | €52,565 | -€21,805 | -29.3% |
| Financial debts | 170/4 | €74,370 | €52,565 | -€21,805 | -29.3% |
| Amounts payable within one year | 42/48 | €58,337 | €140,433 | +€82,096 | +141% |
| Current portion of amounts payable after more than one year | 42 | €21,587 | €21,805 | +€218 | +1.0% |
| Trade debts | 44 | €3,056 | €4,067 | +€1,011 | +33.1% |
| Suppliers | 440/4 | €3,056 | €4,067 | +€1,011 | +33.1% |
| Taxes, remuneration and social security | 45 | €31,244 | €19,467 | -€11,777 | -37.7% |
| Taxes | 450/3 | €31,244 | €19,467 | -€11,777 | -37.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,450 | €95,094 | +€92,644 | +3,782% |
| Accrued charges and deferred income | 492/3 | €1,655 | €1,000 | -€655 | -39.6% |
| Non-recurring operating income | 76A | - | €10,621 | +€10,621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €1,748 | -€586 | -25.1% |
| Other operating charges | 640/8 | €732 | €665 | -€67 | -9.1% |
| Gross operating margin | 9900 | €141,927 | €135,921 | -€6,006 | -4.2% |
| Operating profit (loss) | 9901 | €138,862 | €133,509 | -€5,353 | -3.9% |
| Financial income | 75/76B | €7 | €5 | -€2 | -29.4% |
| Recurring financial income | 75 | €7 | €5 | -€2 | -29.4% |
| Financial charges | 65/66B | €5,829 | €5,870 | +€40 | +0.7% |
| Recurring financial charges | 65 | €5,829 | €5,870 | +€40 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €133,040 | €127,644 | -€5,396 | -4.1% |
| Income taxes | 67/77 | €30,043 | €28,298 | -€1,745 | -5.8% |
| Profit (loss) for the period | 9904 | €102,997 | €99,346 | -€3,651 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,997 | €99,346 | -€3,651 | -3.5% |
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 16 October 2026 via checked.be.