BEKIE: 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.
BEKIE
Largest movements
- Cash +€24,114
up €24,114 (+47.7%), from €50,599 to €74,714
mainly Other debts (+€55,491) and Net result for the year (+€22,019)
- Receivables within one year -€9,426
down €9,426 (-23.6%), from €39,999 to €30,573
of which Trade receivables: -€8,100
- Other debts +€55,491
up €55,491 (+2,533%), from €2,190 to €57,681
- Reserves -€36,703
down €36,703 (-33.9%), from €108,420 to €71,717
- Tax, wage and social debts -€1,800
down €1,800 (-13.3%), from €13,580 to €11,780
of which Taxes: -€1,800
- Gross operating margin -€10,525
down €10,525 (-18.8%), from €55,921 to €45,396
- Depreciation +€4,222
up €4,222 (+48.6%), from €8,695 to €12,916
- Taxes -€3,257
down €3,257 (-24.7%), from €13,206 to €9,949
- Other operating charges -€617
down €617 (-49.6%), from €1,244 to €627
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 | €138,437 | €154,376 | +€15,940 | +11.5% |
| Fixed assets | 21/28 | €46,086 | €47,271 | +€1,185 | +2.6% |
| Tangible fixed assets | 22/27 | €46,086 | €47,271 | +€1,185 | +2.6% |
| Plant, machinery and equipment | 23 | €3,673 | €8,683 | +€5,009 | +136% |
| Furniture and vehicles | 24 | €42,413 | €32,728 | -€9,685 | -22.8% |
| Other tangible fixed assets | 26 | - | €5,860 | +€5,860 | |
| Current assets | 29/58 | €92,351 | €107,105 | +€14,754 | +16.0% |
| Amounts receivable within one year | 40/41 | €39,999 | €30,573 | -€9,426 | -23.6% |
| Trade receivables | 40 | €38,673 | €30,573 | -€8,100 | -20.9% |
| Other amounts receivable | 41 | €1,326 | - | -€1,326 | |
| Cash at bank and in hand | 54/58 | €50,599 | €74,714 | +€24,114 | +47.7% |
| Deferred charges and accrued income | 490/1 | €1,753 | €1,819 | +€66 | +3.8% |
| Total equity and liabilities | 10/49 | €138,437 | €154,376 | +€15,940 | +11.5% |
| Equity | 10/15 | €120,492 | €83,789 | -€36,703 | -30.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €108,420 | €71,717 | -€36,703 | -33.9% |
| Distributable reserves | 133 | €108,420 | €71,717 | -€36,703 | -33.9% |
| Profit (loss) carried forward | 14 | €4,012 | €4,012 | = | 0.0% |
| Amounts payable | 17/49 | €17,945 | €70,587 | +€52,642 | +293% |
| Amounts payable within one year | 42/48 | €17,945 | €70,587 | +€52,642 | +293% |
| Trade debts | 44 | €2,174 | €1,125 | -€1,048 | -48.2% |
| Suppliers | 440/4 | €2,174 | €1,125 | -€1,048 | -48.2% |
| Taxes, remuneration and social security | 45 | €13,580 | €11,780 | -€1,800 | -13.3% |
| Taxes | 450/3 | €13,580 | €11,780 | -€1,800 | -13.3% |
| Remuneration and social security | 454/9 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €2,190 | €57,681 | +€55,491 | +2,533% |
| Non-recurring operating income | 76A | €7,240 | - | -€7,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,695 | €12,916 | +€4,222 | +48.6% |
| Other operating charges | 640/8 | €1,244 | €627 | -€617 | -49.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €55,921 | €45,396 | -€10,525 | -18.8% |
| Operating profit (loss) | 9901 | €45,983 | €31,853 | -€14,130 | -30.7% |
| Financial income | 75/76B | €106 | €286 | +€180 | +170% |
| Recurring financial income | 75 | €106 | €286 | +€180 | +170% |
| Financial charges | 65/66B | €126 | €170 | +€44 | +34.9% |
| Recurring financial charges | 65 | €126 | €170 | +€44 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €45,963 | €31,969 | -€13,994 | -30.4% |
| Income taxes | 67/77 | €13,206 | €9,949 | -€3,257 | -24.7% |
| Profit (loss) for the period | 9904 | €32,757 | €22,019 | -€10,737 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,757 | €22,019 | -€10,737 | -32.8% |
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 21 October 2026 via checked.be.