Bekkaï: 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.
Bekkaï
Largest movements
- Receivables within one year -€83,433
down €83,433 (-65.2%), from €128,000 to €44,567
of which Trade receivables: -€83,433
- Stocks and contracts +€22,751
up €22,751 (+64.2%), from €35,426 to €58,176
- Tangible fixed assets -€12,042
down €12,042 (-30.1%), from €40,039 to €27,997
of which Furniture and vehicles: -€11,696
- Cash +€7,954
up €7,954 (+117.4%), from €6,774 to €14,728
mainly Receivables within one year (+€83,433) and Depreciation (+€12,042)
- Deferred charges and accrued income +€7,623
up €7,623 (+50.0%), from €15,261 to €22,884
- Trade debts -€48,054
down €48,054 (-42.3%), from €113,636 to €65,582
- Current portion of long-term debt -€16,314
down €16,314 (-59.4%), from €27,487 to €11,173
- Profit (loss) carried forward +€12,005
up €12,005 (+47.6%), from -€25,200 to -€13,195
- Other debts -€5,294
down €5,294 (-13.8%), from €38,452 to €33,157
- Debts after one year +€3,585
up €3,585 (+12.0%), from €29,787 to €33,371
of which Financial debts: +€3,585
- Gross operating margin +€25,504
up €25,504 (+122.9%), from €20,747 to €46,252
- Other operating charges +€8,210
up €8,210 (+201.3%), from €4,079 to €12,290
- Financial charges -€3,569
down €3,569 (-52.2%), from €6,835 to €3,267
- Depreciation +€1,665
up €1,665 (+16.0%), from €10,377 to €12,042
- Taxes +€1,300
up €1,300 (+24.3%), from €5,348 to €6,648
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 | €225,500 | €173,692 | -€51,808 | -23.0% |
| Fixed assets | 21/28 | €40,039 | €33,337 | -€6,702 | -16.7% |
| Tangible fixed assets | 22/27 | €40,039 | €27,997 | -€12,042 | -30.1% |
| Furniture and vehicles | 24 | €39,401 | €27,705 | -€11,696 | -29.7% |
| Other tangible fixed assets | 26 | €638 | €292 | -€346 | -54.2% |
| Financial fixed assets | 28 | - | €5,340 | +€5,340 | |
| Current assets | 29/58 | €185,461 | €140,355 | -€45,106 | -24.3% |
| Stocks and contracts in progress | 3 | €35,426 | €58,176 | +€22,751 | +64.2% |
| Stocks | 30/36 | €35,426 | €58,176 | +€22,751 | +64.2% |
| Amounts receivable within one year | 40/41 | €128,000 | €44,567 | -€83,433 | -65.2% |
| Trade receivables | 40 | €127,895 | €44,462 | -€83,433 | -65.2% |
| Other amounts receivable | 41 | €105 | €105 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,774 | €14,728 | +€7,954 | +117.4% |
| Deferred charges and accrued income | 490/1 | €15,261 | €22,884 | +€7,623 | +50.0% |
| Total equity and liabilities | 10/49 | €225,500 | €173,692 | -€51,808 | -23.0% |
| Equity | 10/15 | -€4,740 | €7,265 | +€12,005 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,200 | -€13,195 | +€12,005 | +47.6% |
| Amounts payable | 17/49 | €230,240 | €166,427 | -€63,813 | -27.7% |
| Amounts payable after more than one year | 17 | €29,787 | €33,371 | +€3,585 | +12.0% |
| Financial debts | 170/4 | €22,237 | €25,821 | +€3,585 | +16.1% |
| Other amounts payable | 178/9 | €7,550 | €7,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €200,453 | €133,024 | -€67,429 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €27,487 | €11,173 | -€16,314 | -59.4% |
| Trade debts | 44 | €113,636 | €65,582 | -€48,054 | -42.3% |
| Suppliers | 440/4 | €113,636 | €65,582 | -€48,054 | -42.3% |
| Taxes, remuneration and social security | 45 | €20,878 | €23,111 | +€2,233 | +10.7% |
| Taxes | 450/3 | €20,878 | €23,111 | +€2,233 | +10.7% |
| Other amounts payable | 47/48 | €38,452 | €33,157 | -€5,294 | -13.8% |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,377 | €12,042 | +€1,665 | +16.0% |
| Other operating charges | 640/8 | €4,079 | €12,290 | +€8,210 | +201.3% |
| Gross operating margin | 9900 | €20,747 | €46,252 | +€25,504 | +122.9% |
| Operating profit (loss) | 9901 | €6,291 | €21,920 | +€15,629 | +248.4% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €6,835 | €3,267 | -€3,569 | -52.2% |
| Recurring financial charges | 65 | €6,835 | €3,267 | -€3,569 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | -€532 | €18,653 | +€19,185 | |
| Income taxes | 67/77 | €5,348 | €6,648 | +€1,300 | +24.3% |
| Profit (loss) for the period | 9904 | -€5,880 | €12,005 | +€17,885 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,880 | €12,005 | +€17,885 |
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 5 October 2026 via checked.be.