Bekobel: 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.
Bekobel
Largest movements
- Cash -€17,247
down €17,247 (-40.3%), from €42,749 to €25,502
mainly Other debts (-€30,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€11,757
down €11,757 (-52.2%), from €22,531 to €10,774
of which Furniture and vehicles: -€10,775
- Other debts -€30,000
down €30,000 (-60.0%), from €50,000 to €20,000
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Staff costs +€6,750
up €6,750 (+26.2%), from €25,745 to €32,495
- Turnover -€5,871
down €5,871 (-2.9%), from €202,491 to €196,620
- Gross operating margin -€4,318
down €4,318 (-5.3%), from €82,129 to €77,811
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 | €71,320 | €42,954 | -€28,366 | -39.8% |
| Fixed assets | 21/28 | €22,531 | €10,774 | -€11,757 | -52.2% |
| Tangible fixed assets | 22/27 | €22,531 | €10,774 | -€11,757 | -52.2% |
| Plant, machinery and equipment | 23 | €982 | - | -€982 | |
| Furniture and vehicles | 24 | €21,549 | €10,774 | -€10,775 | -50.0% |
| Current assets | 29/58 | €48,789 | €32,180 | -€16,609 | -34.0% |
| Amounts receivable within one year | 40/41 | €6,040 | €6,678 | +€638 | +10.6% |
| Trade receivables | 40 | €6,040 | €6,678 | +€638 | +10.6% |
| Cash at bank and in hand | 54/58 | €42,749 | €25,502 | -€17,247 | -40.3% |
| Total equity and liabilities | 10/49 | €71,320 | €42,954 | -€28,366 | -39.8% |
| Equity | 10/15 | €21,320 | €22,954 | +€1,634 | +7.7% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €2,728 | €2,503 | -€225 | -8.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €869 | €2,503 | +€1,634 | +188% |
| Amounts payable | 17/49 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Amounts payable within one year | 42/48 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Other amounts payable | 47/48 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Turnover | 70 | €202,491 | €196,620 | -€5,871 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,362 | €118,809 | -€1,553 | -1.3% |
| Remuneration, social security and pensions | 62 | €25,745 | €32,495 | +€6,750 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,757 | €11,757 | = | 0.0% |
| Gross operating margin | 9900 | €82,129 | €77,811 | -€4,318 | -5.3% |
| Operating profit (loss) | 9901 | €44,627 | €33,559 | -€11,068 | -24.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €96 | €169 | +€73 | +76.0% |
| Recurring financial charges | 65 | €96 | €169 | +€73 | +76.0% |
| Non-recurring financial charges | 66B | €96 | €169 | +€73 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €44,531 | €33,390 | -€11,141 | -25.0% |
| Income taxes | 67/77 | €11,726 | €11,756 | +€30 | +0.3% |
| Profit (loss) for the period | 9904 | €32,805 | €21,634 | -€11,171 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,805 | €21,634 | -€11,171 | -34.1% |
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 18 October 2026 via checked.be.