Bekkaoui: 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.
Bekkaoui
Largest movements
- Tangible fixed assets +€55,031
up €55,031 (+454%), from €12,112 to €67,143
of which Furniture and vehicles: +€54,281
- Cash -€2,188
down €2,188 (-72.8%), from €3,003 to €815
mainly Investment in fixed assets (net) (-€64,605) and Receivables within one year (-€650)
- Profit (loss) carried forward +€31,284
up €31,284, from -€6,915 to €24,369
- Other debts +€18,618
up €18,618 (+195%), from €9,551 to €28,168
- Trade debts +€4,074
up €4,074 (+341%), from €1,193 to €5,267
- Other operating charges -€3,164
down €3,164 (-60.5%), from €5,228 to €2,064
- Depreciation +€3,049
up €3,049 (+46.7%), from €6,525 to €9,574
- Gross operating margin +€2,642
up €2,642 (+3.7%), from €71,477 to €74,119
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,014 | €74,507 | +€53,493 | +255% |
| Fixed assets | 21/28 | €15,052 | €70,083 | +€55,031 | +366% |
| Tangible fixed assets | 22/27 | €12,112 | €67,143 | +€55,031 | +454% |
| Plant, machinery and equipment | 23 | €12,112 | €12,862 | +€750 | +6.2% |
| Furniture and vehicles | 24 | €0 | €54,281 | +€54,281 | +542,813,100% |
| Financial fixed assets | 28 | €2,940 | €2,940 | = | 0.0% |
| Current assets | 29/58 | €5,962 | €4,424 | -€1,538 | -25.8% |
| Amounts receivable within one year | 40/41 | €2,959 | €3,609 | +€650 | +22.0% |
| Other amounts receivable | 41 | €2,959 | €3,609 | +€650 | +22.0% |
| Cash at bank and in hand | 54/58 | €3,003 | €815 | -€2,188 | -72.8% |
| Total equity and liabilities | 10/49 | €21,014 | €74,507 | +€53,493 | +255% |
| Equity | 10/15 | €1,145 | €32,429 | +€31,284 | +2,733% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,915 | €24,369 | +€31,284 | |
| Amounts payable | 17/49 | €19,869 | €42,078 | +€22,209 | +112% |
| Amounts payable within one year | 42/48 | €19,869 | €42,078 | +€22,209 | +112% |
| Financial debts | 43 | €5,343 | €5,182 | -€161 | -3.0% |
| Other loans | 439 | €5,343 | €5,182 | -€161 | -3.0% |
| Trade debts | 44 | €1,193 | €5,267 | +€4,074 | +341% |
| Suppliers | 440/4 | €1,193 | €5,267 | +€4,074 | +341% |
| Taxes, remuneration and social security | 45 | €3,783 | €3,461 | -€322 | -8.5% |
| Taxes | 450/3 | €3,783 | €3,461 | -€322 | -8.5% |
| Other amounts payable | 47/48 | €9,551 | €28,168 | +€18,618 | +195% |
| Remuneration, social security and pensions | 62 | €30,631 | €30,614 | -€17 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,525 | €9,574 | +€3,049 | +46.7% |
| Other operating charges | 640/8 | €5,228 | €2,064 | -€3,164 | -60.5% |
| Gross operating margin | 9900 | €71,477 | €74,119 | +€2,642 | +3.7% |
| Operating profit (loss) | 9901 | €29,093 | €31,867 | +€2,774 | +9.5% |
| Financial charges | 65/66B | €686 | €582 | -€103 | -15.0% |
| Recurring financial charges | 65 | €686 | €582 | -€103 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €28,407 | €31,284 | +€2,877 | +10.1% |
| Profit (loss) for the period | 9904 | €28,407 | €31,284 | +€2,877 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,407 | €31,284 | +€2,877 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.