BEKERS: 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.
BEKERS
Largest movements
- Receivables after one year -€21,339
down €21,339 (-75.9%), from €28,101 to €6,762
- Current investments -€6,068
down €6,068 (-92.1%), from €6,588 to €520
- Receivables within one year +€4,057
up €4,057 (+196%), from €2,070 to €6,127
of which Trade receivables: +€4,032
- Tangible fixed assets -€3,878
down €3,878 (-27.9%), from €13,896 to €10,018
of which Furniture and vehicles: -€2,663
- Cash -€1,451
down €1,451 (-5.3%), from €27,386 to €25,935
mainly Contributions, distributions and other (-€92,059) and Tax, wage and social debts (-€8,463)
- Reserves -€56,468
down €56,468 (-87.5%), from €64,551 to €8,083
- Other debts +€36,754
up €36,754 (+13,221%), from €278 to €37,032
- Tax, wage and social debts -€8,463
down €8,463 (-85.5%), from €9,895 to €1,432
- Gross operating margin +€16,317
up €16,317 (+53.5%), from €30,515 to €46,832
- Taxes +€3,346
up €3,346 (+61.5%), from €5,442 to €8,788
- Financial income +€959
up €959 (+60.5%), from €1,586 to €2,545
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 | €78,453 | €50,775 | -€27,678 | -35.3% |
| Fixed assets | 21/28 | €13,896 | €10,018 | -€3,878 | -27.9% |
| Tangible fixed assets | 22/27 | €13,896 | €10,018 | -€3,878 | -27.9% |
| Plant, machinery and equipment | 23 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €9,611 | €6,948 | -€2,663 | -27.7% |
| Other tangible fixed assets | 26 | €4,107 | €3,070 | -€1,037 | -25.2% |
| Current assets | 29/58 | €64,557 | €40,757 | -€23,800 | -36.9% |
| Amounts receivable after more than one year | 29 | €28,101 | €6,762 | -€21,339 | -75.9% |
| Other amounts receivable | 291 | €28,101 | €6,762 | -€21,339 | -75.9% |
| Amounts receivable within one year | 40/41 | €2,070 | €6,127 | +€4,057 | +196% |
| Trade receivables | 40 | €1,756 | €5,788 | +€4,032 | +230% |
| Other amounts receivable | 41 | €314 | €339 | +€25 | +8.0% |
| Current investments | 50/53 | €6,588 | €520 | -€6,068 | -92.1% |
| Cash at bank and in hand | 54/58 | €27,386 | €25,935 | -€1,451 | -5.3% |
| Deferred charges and accrued income | 490/1 | €412 | €1,413 | +€1,001 | +243% |
| Total equity and liabilities | 10/49 | €78,453 | €50,775 | -€27,678 | -35.3% |
| Equity | 10/15 | €66,551 | €10,083 | -€56,468 | -84.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,551 | €8,083 | -€56,468 | -87.5% |
| Distributable reserves | 133 | €64,551 | €8,083 | -€56,468 | -87.5% |
| Amounts payable | 17/49 | €11,902 | €40,692 | +€28,790 | +242% |
| Amounts payable within one year | 42/48 | €11,902 | €40,334 | +€28,432 | +239% |
| Trade debts | 44 | €1,729 | €1,870 | +€141 | +8.2% |
| Suppliers | 440/4 | €1,729 | €1,870 | +€141 | +8.2% |
| Taxes, remuneration and social security | 45 | €9,895 | €1,432 | -€8,463 | -85.5% |
| Taxes | 450/3 | €9,895 | €1,432 | -€8,463 | -85.5% |
| Other amounts payable | 47/48 | €278 | €37,032 | +€36,754 | +13,221% |
| Accrued charges and deferred income | 492/3 | - | €358 | +€358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,001 | €3,878 | -€123 | -3.1% |
| Other operating charges | 640/8 | €1,252 | €1,008 | -€244 | -19.5% |
| Gross operating margin | 9900 | €30,515 | €46,832 | +€16,317 | +53.5% |
| Operating profit (loss) | 9901 | €25,262 | €41,946 | +€16,684 | +66.0% |
| Financial income | 75/76B | €1,586 | €2,545 | +€959 | +60.5% |
| Recurring financial income | 75 | €1,586 | €2,545 | +€959 | +60.5% |
| Financial charges | 65/66B | €46 | €112 | +€66 | +143% |
| Recurring financial charges | 65 | €46 | €112 | +€66 | +143% |
| Profit (loss) for the period before taxes | 9903 | €26,802 | €44,379 | +€17,577 | +65.6% |
| Income taxes | 67/77 | €5,442 | €8,788 | +€3,346 | +61.5% |
| Profit (loss) for the period | 9904 | €21,360 | €35,591 | +€14,231 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,360 | €35,591 | +€14,231 | +66.6% |
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 20 October 2026 via checked.be.