BEKOME: 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.
BEKOME
Largest movements
- Receivables within one year +€118,400
up €118,400 (+324.8%), from €36,454 to €154,854
of which Other amounts receivable: +€114,768
- Financial fixed assets +€25,000
up €25,000 (+50.0%), from €50,001 to €75,001
- Cash +€7,399
up €7,399 (+11.9%), from €62,058 to €69,457
mainly Net result for the year (+€131,093) and Other debts (+€113,000)
- Other debts +€113,000
up €113,000 (+1614.3%), from €7,000 to €120,000
- Tax, wage and social debts +€18,122
up €18,122 (+55.9%), from €32,406 to €50,528
of which Taxes: +€16,622
- Reserves +€11,162
up €11,162 (+8.9%), from €125,399 to €136,561
- Trade debts +€4,982
up €4,982 (+213.9%), from €2,329 to €7,311
- Gross operating margin +€22,904
up €22,904 (+12.7%), from €180,344 to €203,248
- Depreciation -€3,802
down €3,802 (-34.5%), from €11,019 to €7,217
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 | €185,803 | €333,000 | +€147,197 | +79.2% |
| Fixed assets | 21/28 | €82,642 | €105,285 | +€22,642 | +27.4% |
| Tangible fixed assets | 22/27 | €32,642 | €30,284 | -€2,358 | -7.2% |
| Furniture and vehicles | 24 | €32,642 | €30,284 | -€2,358 | -7.2% |
| Financial fixed assets | 28 | €50,001 | €75,001 | +€25,000 | +50.0% |
| Current assets | 29/58 | €103,161 | €227,716 | +€124,555 | +120.7% |
| Amounts receivable within one year | 40/41 | €36,454 | €154,854 | +€118,400 | +324.8% |
| Trade receivables | 40 | €23,055 | €26,688 | +€3,632 | +15.8% |
| Other amounts receivable | 41 | €13,398 | €128,166 | +€114,768 | +856.6% |
| Cash at bank and in hand | 54/58 | €62,058 | €69,457 | +€7,399 | +11.9% |
| Deferred charges and accrued income | 490/1 | €4,649 | €3,405 | -€1,244 | -26.8% |
| Total equity and liabilities | 10/49 | €185,803 | €333,000 | +€147,197 | +79.2% |
| Equity | 10/15 | €144,068 | €155,161 | +€11,093 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,399 | €136,561 | +€11,162 | +8.9% |
| Distributable reserves | 133 | €125,399 | €136,561 | +€11,162 | +8.9% |
| Profit (loss) carried forward | 14 | €69 | €0 | -€69 | -100.0% |
| Amounts payable | 17/49 | €41,735 | €177,839 | +€136,104 | +326.1% |
| Amounts payable within one year | 42/48 | €41,735 | €177,839 | +€136,104 | +326.1% |
| Trade debts | 44 | €2,329 | €7,311 | +€4,982 | +213.9% |
| Suppliers | 440/4 | €2,329 | €7,311 | +€4,982 | +213.9% |
| Taxes, remuneration and social security | 45 | €32,406 | €50,528 | +€18,122 | +55.9% |
| Taxes | 450/3 | €32,406 | €49,028 | +€16,622 | +51.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €7,000 | €120,000 | +€113,000 | +1614.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,019 | €7,217 | -€3,802 | -34.5% |
| Other operating charges | 640/8 | €1,222 | €1,056 | -€166 | -13.6% |
| Non-recurring operating charges | 66A | - | €24,590 | +€24,590 | |
| Gross operating margin | 9900 | €180,344 | €203,248 | +€22,904 | +12.7% |
| Operating profit (loss) | 9901 | €168,103 | €170,385 | +€2,282 | +1.4% |
| Financial income | 75/76B | €3,211 | €2,355 | -€856 | -26.7% |
| Recurring financial income | 75 | €3,211 | €2,355 | -€856 | -26.7% |
| Financial charges | 65/66B | €205 | €1,401 | +€1,196 | +582.4% |
| Recurring financial charges | 65 | €205 | €1,401 | +€1,196 | +582.4% |
| Profit (loss) for the period before taxes | 9903 | €171,108 | €171,339 | +€231 | +0.1% |
| Income taxes | 67/77 | €38,709 | €40,246 | +€1,536 | +4.0% |
| Profit (loss) for the period | 9904 | €132,399 | €131,093 | -€1,306 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,399 | €131,093 | -€1,306 | -1.0% |
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 5 October 2026 via checked.be.