BEKKIMMO: 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.
BEKKIMMO
Largest movements
- Financial fixed assets -€476,800
down €476,800 (-100.0%), from €476,845 to €45
- Cash +€404,485
up €404,485 (+36.0%), from €1.1m to €1.5m
mainly Net result for the year (+€538,225) and Investment in fixed assets (net) (+€476,800)
- Current investments +€334,323
new in 2025: €334,323
- Receivables within one year -€59,995
down €59,995 (-39.5%), from €151,937 to €91,941
of which Other amounts receivable: -€62,402
- Receivables after one year +€47,836
up €47,836 (+197%), from €24,238 to €72,074
- Other debts +€326,258
up €326,258 (+87.4%), from €373,480 to €699,738
- Reserves -€159,380
down €159,380 (-12.9%), from €1.2m to €1.1m
of which Distributable reserves: -€163,050
- Contributions +€62,000
up €62,000 (+29.0%), from €213,711 to €275,711
- Financial income +€622,915
up €622,915 (+4,306%), from €14,467 to €637,381
- Taxes +€50,956
up €50,956 (+2,156%), from €2,363 to €53,320
- Gross operating margin -€21,730
down €21,730 (-45.3%), from €47,954 to €26,224
- Financial charges +€16,803
up €16,803 (+52.6%), from €31,954 to €48,758
- Depreciation -€14,244
down €14,244 (-49.0%), from €29,074 to €14,830
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 | €1,835,787 | €2,073,560 | +€237,772 | +13.0% |
| Fixed assets | 21/28 | €527,796 | €36,166 | -€491,630 | -93.1% |
| Tangible fixed assets | 22/27 | €50,952 | €36,122 | -€14,830 | -29.1% |
| Land and buildings | 22 | €36,509 | €36,122 | -€387 | -1.1% |
| Furniture and vehicles | 24 | €14,443 | €0 | -€14,443 | -100% |
| Financial fixed assets | 28 | €476,845 | €45 | -€476,800 | -100.0% |
| Current assets | 29/58 | €1,307,991 | €2,037,394 | +€729,403 | +55.8% |
| Amounts receivable after more than one year | 29 | €24,238 | €72,074 | +€47,836 | +197% |
| Other amounts receivable | 291 | €24,238 | €72,074 | +€47,836 | +197% |
| Amounts receivable within one year | 40/41 | €151,937 | €91,941 | -€59,995 | -39.5% |
| Trade receivables | 40 | €2,406 | €4,812 | +€2,407 | +100% |
| Other amounts receivable | 41 | €149,531 | €87,129 | -€62,402 | -41.7% |
| Current investments | 50/53 | - | €334,323 | +€334,323 | |
| Cash at bank and in hand | 54/58 | €1,122,807 | €1,527,292 | +€404,485 | +36.0% |
| Deferred charges and accrued income | 490/1 | €9,009 | €11,763 | +€2,754 | +30.6% |
| Total equity and liabilities | 10/49 | €1,835,787 | €2,073,560 | +€237,772 | +13.0% |
| Equity | 10/15 | €1,440,650 | €1,350,848 | -€89,802 | -6.2% |
| Contributions | 10/11 | €213,711 | €275,711 | +€62,000 | +29.0% |
| Capital | 10 | €213,711 | €275,711 | +€62,000 | +29.0% |
| Issued capital | 100 | €213,711 | €275,711 | +€62,000 | +29.0% |
| Reserves | 13 | €1,234,516 | €1,075,137 | -€159,380 | -12.9% |
| Non-distributable reserves | 130/1 | €23,901 | €27,571 | +€3,671 | +15.4% |
| Legal reserve | 130 | €23,901 | €27,571 | +€3,671 | +15.4% |
| Distributable reserves | 133 | €1,210,616 | €1,047,566 | -€163,050 | -13.5% |
| Profit (loss) carried forward | 14 | -€7,577 | €0 | +€7,577 | |
| Amounts payable | 17/49 | €395,137 | €722,712 | +€327,575 | +82.9% |
| Amounts payable within one year | 42/48 | €393,551 | €722,712 | +€329,160 | +83.6% |
| Trade debts | 44 | €3,414 | €3,379 | -€35 | -1.0% |
| Suppliers | 440/4 | €3,414 | €3,379 | -€35 | -1.0% |
| Advances received on contracts in progress | 46 | €936 | €0 | -€936 | -100% |
| Taxes, remuneration and social security | 45 | €15,722 | €19,595 | +€3,873 | +24.6% |
| Taxes | 450/3 | €14,802 | €18,655 | +€3,853 | +26.0% |
| Remuneration and social security | 454/9 | €920 | €940 | +€20 | +2.2% |
| Other amounts payable | 47/48 | €373,480 | €699,738 | +€326,258 | +87.4% |
| Accrued charges and deferred income | 492/3 | €1,586 | €0 | -€1,586 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,074 | €14,830 | -€14,244 | -49.0% |
| Other operating charges | 640/8 | €6,607 | €8,472 | +€1,866 | +28.2% |
| Gross operating margin | 9900 | €47,954 | €26,224 | -€21,730 | -45.3% |
| Operating profit (loss) | 9901 | €12,274 | €2,921 | -€9,352 | -76.2% |
| Financial income | 75/76B | €14,467 | €637,381 | +€622,915 | +4,306% |
| Recurring financial income | 75 | €14,467 | €637,381 | +€622,915 | +4,306% |
| Financial charges | 65/66B | €31,954 | €48,758 | +€16,803 | +52.6% |
| Recurring financial charges | 65 | €31,954 | €48,758 | +€16,803 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,214 | €591,545 | +€596,759 | |
| Income taxes | 67/77 | €2,363 | €53,320 | +€50,956 | +2,156% |
| Profit (loss) for the period | 9904 | -€7,577 | €538,225 | +€545,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,577 | €538,225 | +€545,802 |
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 17 October 2026 via checked.be.