BEKKERS: 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.
BEKKERS
Largest movements
- Receivables within one year -€26,072
down €26,072 (-97.1%), from €26,849 to €777
of which Trade receivables: -€24,497
- Tangible fixed assets -€13,058
down €13,058 (-26.3%), from €49,729 to €36,671
of which Plant, machinery and equipment: -€8,959
- Stocks and contracts +€3,056
up €3,056 (+65.2%), from €4,685 to €7,741
- Deferred charges and accrued income -€1,446
down €1,446 (-88.2%), from €1,639 to €194
- Profit (loss) carried forward -€32,976
down €32,976 (-81.3%), from -€40,564 to -€73,540
- Other debts -€8,319
down €8,319 (-21.2%), from €39,299 to €30,980
- Advances received +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€1,536
up €1,536 (+7048.1%), from €22 to €1,558
of which Taxes: +€1,515
- Gross operating margin -€8,344
down €8,344 (-81.3%), from -€10,262 to -€18,606
- Depreciation +€1,726
up €1,726 (+15.2%), from €11,332 to €13,058
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 | €94,270 | €56,708 | -€37,562 | -39.8% |
| Fixed assets | 21/28 | €50,237 | €37,179 | -€13,058 | -26.0% |
| Tangible fixed assets | 22/27 | €49,729 | €36,671 | -€13,058 | -26.3% |
| Plant, machinery and equipment | 23 | €36,609 | €27,651 | -€8,959 | -24.5% |
| Furniture and vehicles | 24 | €5,136 | €2,629 | -€2,506 | -48.8% |
| Other tangible fixed assets | 26 | €7,984 | €6,391 | -€1,593 | -20.0% |
| Financial fixed assets | 28 | €508 | €508 | = | 0.0% |
| Current assets | 29/58 | €44,034 | €19,530 | -€24,504 | -55.6% |
| Stocks and contracts in progress | 3 | €4,685 | €7,741 | +€3,056 | +65.2% |
| Stocks | 30/36 | €4,685 | €7,741 | +€3,056 | +65.2% |
| Amounts receivable within one year | 40/41 | €26,849 | €777 | -€26,072 | -97.1% |
| Trade receivables | 40 | €25,254 | €757 | -€24,497 | -97.0% |
| Other amounts receivable | 41 | €1,594 | €20 | -€1,575 | -98.8% |
| Cash at bank and in hand | 54/58 | €10,861 | €10,818 | -€42 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,639 | €194 | -€1,446 | -88.2% |
| Total equity and liabilities | 10/49 | €94,270 | €56,708 | -€37,562 | -39.8% |
| Equity | 10/15 | €50,823 | €17,847 | -€32,976 | -64.9% |
| Contributions | 10/11 | €38,550 | €38,550 | = | 0.0% |
| Reserves | 13 | €52,837 | €52,837 | = | 0.0% |
| Distributable reserves | 133 | €52,837 | €52,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,564 | -€73,540 | -€32,976 | -81.3% |
| Amounts payable | 17/49 | €43,448 | €38,861 | -€4,586 | -10.6% |
| Amounts payable within one year | 42/48 | €43,448 | €38,861 | -€4,586 | -10.6% |
| Trade debts | 44 | €4,127 | €4,323 | +€197 | +4.8% |
| Suppliers | 440/4 | €4,127 | €4,323 | +€197 | +4.8% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €22 | €1,558 | +€1,536 | +7048.1% |
| Taxes | 450/3 | €0 | €1,515 | +€1,515 | |
| Remuneration and social security | 454/9 | €22 | €44 | +€22 | +100.0% |
| Other amounts payable | 47/48 | €39,299 | €30,980 | -€8,319 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,332 | €13,058 | +€1,726 | +15.2% |
| Other operating charges | 640/8 | €976 | €962 | -€14 | -1.5% |
| Gross operating margin | 9900 | -€10,262 | -€18,606 | -€8,344 | -81.3% |
| Operating profit (loss) | 9901 | -€22,569 | -€32,625 | -€10,056 | -44.6% |
| Financial income | 75/76B | €12 | €51 | +€39 | +323.0% |
| Recurring financial income | 75 | €12 | €51 | +€39 | +323.0% |
| Financial charges | 65/66B | €171 | €171 | -€0 | -0.2% |
| Recurring financial charges | 65 | €171 | €171 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,729 | -€32,745 | -€10,017 | -44.1% |
| Income taxes | 67/77 | €232 | €230 | -€1 | -0.6% |
| Profit (loss) for the period | 9904 | -€22,960 | -€32,976 | -€10,015 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,960 | -€32,976 | -€10,015 | -43.6% |
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 8 October 2026 via checked.be.