BEKK: what changed
Two fiscal 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.
BEKK
Largest movements
- Intangible fixed assets -€24,342
down €24,342 (-59.3%), from €41,082 to €16,740
- Tangible fixed assets -€9,270
down €9,270 (-27.4%), from €33,797 to €24,527
- Cash +€7,329
up €7,329 (+550.3%), from €1,332 to €8,660
mainly Depreciation (+€33,613) and Tax, wage and social debts (+€7,454)
- Receivables within one year -€1,957
down €1,957 (-27.8%), from €7,050 to €5,093
- Other debts -€21,391
down €21,391 (-86.9%), from €24,617 to €3,227
- Profit (loss) carried forward -€13,116
down €13,116 (-105.5%), from -€12,435 to -€25,551
- Tax, wage and social debts +€7,454
up €7,454 (+256.8%), from €2,902 to €10,356
- Taxes +€2,280
up €2,280 (+559.9%), from €407 to €2,687
- Other operating charges -€994
down €994 (-42.9%), from €2,316 to €1,323
- Depreciation -€563
down €563 (-1.6%), from €34,176 to €33,613
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.
Cash bridge derived
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 | €84,422 | €56,994 | -€27,428 | -32.5% |
| Fixed assets | 21/28 | €74,941 | €41,329 | -€33,613 | -44.9% |
| Intangible fixed assets | 21 | €41,082 | €16,740 | -€24,342 | -59.3% |
| Tangible fixed assets | 22/27 | €33,797 | €24,527 | -€9,270 | -27.4% |
| Furniture and vehicles | 24 | €33,797 | €24,527 | -€9,270 | -27.4% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €9,481 | €15,666 | +€6,185 | +65.2% |
| Amounts receivable within one year | 40/41 | €7,050 | €5,093 | -€1,957 | -27.8% |
| Other amounts receivable | 41 | €7,050 | €5,093 | -€1,957 | -27.8% |
| Cash at bank and in hand | 54/58 | €1,332 | €8,660 | +€7,329 | +550.3% |
| Deferred charges and accrued income | 490/1 | €1,099 | €1,913 | +€813 | +74.0% |
| Total equity and liabilities | 10/49 | €84,422 | €56,994 | -€27,428 | -32.5% |
| Equity | 10/15 | €56,080 | €42,964 | -€13,116 | -23.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,515 | €48,515 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,372 | €31,372 | = | 0.0% |
| Distributable reserves | 133 | €17,144 | €17,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,435 | -€25,551 | -€13,116 | -105.5% |
| Amounts payable | 17/49 | €28,342 | €14,030 | -€14,311 | -50.5% |
| Amounts payable within one year | 42/48 | €28,342 | €14,030 | -€14,311 | -50.5% |
| Financial debts | 43 | €779 | - | -€779 | |
| Credit institutions | 430/8 | €779 | - | -€779 | |
| Trade debts | 44 | €43 | €447 | +€404 | +938.6% |
| Suppliers | 440/4 | €43 | €447 | +€404 | +938.6% |
| Taxes, remuneration and social security | 45 | €2,902 | €10,356 | +€7,454 | +256.8% |
| Taxes | 450/3 | €2,902 | €10,356 | +€7,454 | +256.8% |
| Other amounts payable | 47/48 | €24,617 | €3,227 | -€21,391 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,176 | €33,613 | -€563 | -1.6% |
| Other operating charges | 640/8 | €2,316 | €1,323 | -€994 | -42.9% |
| Gross operating margin | 9900 | €25,894 | €25,742 | -€152 | -0.6% |
| Operating profit (loss) | 9901 | -€10,598 | -€9,193 | +€1,405 | +13.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,429 | €1,238 | -€191 | -13.4% |
| Recurring financial charges | 65 | €1,429 | €1,238 | -€191 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,028 | -€10,429 | +€1,598 | +13.3% |
| Income taxes | 67/77 | €407 | €2,687 | +€2,280 | +559.9% |
| Profit (loss) for the period | 9904 | -€12,435 | -€13,116 | -€682 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,435 | -€13,116 | -€682 | -5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.