BEKOM: 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.
BEKOM
Largest movements
- Receivables within one year +€6,004
up €6,004 (+101.0%), from €5,942 to €11,946
- Cash -€4,753
down €4,753 (-4.2%), from €112,953 to €108,200
mainly Receivables within one year (-€6,004)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€104,035
down €104,035 (-97.8%), from €106,336 to €2,301
- Taxes -€33,900
down €33,900 (-98.8%), from €34,307 to €408
- Depreciation -€3,163
no longer reported in 2025 (was €3,163)
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 | €132,614 | €133,865 | +€1,251 | +0.9% |
| Fixed assets | 21/28 | €13,719 | €13,719 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,719 | €13,719 | = | 0.0% |
| Land and buildings | 22 | €13,719 | €13,719 | = | 0.0% |
| Current assets | 29/58 | €118,895 | €120,146 | +€1,251 | +1.1% |
| Amounts receivable within one year | 40/41 | €5,942 | €11,946 | +€6,004 | +101.0% |
| Other amounts receivable | 41 | €5,942 | €11,946 | +€6,004 | +101.0% |
| Cash at bank and in hand | 54/58 | €112,953 | €108,200 | -€4,753 | -4.2% |
| Total equity and liabilities | 10/49 | €132,614 | €133,865 | +€1,251 | +0.9% |
| Equity | 10/15 | €97,920 | €98,735 | +€816 | +0.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €75,920 | €76,735 | +€816 | +1.1% |
| Distributable reserves | 133 | €75,920 | €76,735 | +€816 | +1.1% |
| Amounts payable | 17/49 | €34,695 | €35,130 | +€435 | +1.3% |
| Amounts payable within one year | 42/48 | €34,695 | €35,130 | +€435 | +1.3% |
| Trade debts | 44 | €387 | €421 | +€34 | +8.7% |
| Suppliers | 440/4 | €387 | €421 | +€34 | +8.7% |
| Taxes, remuneration and social security | 45 | €34,307 | €34,709 | +€401 | +1.2% |
| Taxes | 450/3 | €34,307 | €34,709 | +€401 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | - | -€3,163 | |
| Other operating charges | 640/8 | €2,336 | €1,398 | -€938 | -40.2% |
| Gross operating margin | 9900 | €106,336 | €2,301 | -€104,035 | -97.8% |
| Operating profit (loss) | 9901 | €100,837 | €903 | -€99,934 | -99.1% |
| Financial income | 75/76B | €504 | €365 | -€139 | -27.6% |
| Recurring financial income | 75 | €504 | €365 | -€139 | -27.6% |
| Financial charges | 65/66B | €207 | €45 | -€162 | -78.2% |
| Recurring financial charges | 65 | €207 | €45 | -€162 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €101,135 | €1,224 | -€99,912 | -98.8% |
| Income taxes | 67/77 | €34,307 | €408 | -€33,900 | -98.8% |
| Profit (loss) for the period | 9904 | €66,828 | €816 | -€66,012 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,828 | €816 | -€66,012 | -98.8% |
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 3 October 2026 via checked.be.