BEKOTO: 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.
BEKOTO
Largest movements
- Tangible fixed assets +€6,286
up €6,286 (+2.8%), from €227,835 to €234,121
of which Land and buildings: +€6,286
- Cash +€2,990
up €2,990 (+526%), from €569 to €3,559
mainly Debts after one year (+€13,225) and Depreciation (+€11,734)
- Debts after one year +€13,225
new in 2025: €13,225
- Other debts -€11,481
down €11,481 (-34.2%), from €33,525 to €22,044
- Reserves +€4,000
up €4,000 (+3.7%), from €109,175 to €113,175
- Financial charges -€1,025
down €1,025 (-30.4%), from €3,374 to €2,349
- Depreciation +€657
up €657 (+5.9%), from €11,077 to €11,734
- Gross operating margin +€501
up €501 (+2.4%), from €21,195 to €21,696
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 | €228,404 | €237,846 | +€9,443 | +4.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €227,835 | €234,121 | +€6,286 | +2.8% |
| Tangible fixed assets | 22/27 | €227,835 | €234,121 | +€6,286 | +2.8% |
| Land and buildings | 22 | €227,835 | €234,121 | +€6,286 | +2.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Current assets | 29/58 | €569 | €3,725 | +€3,157 | +555% |
| Amounts receivable within one year | 40/41 | - | €166 | +€166 | |
| Trade receivables | 40 | - | €166 | +€166 | |
| Cash at bank and in hand | 54/58 | €569 | €3,559 | +€2,990 | +526% |
| Total equity and liabilities | 10/49 | €228,404 | €237,846 | +€9,443 | +4.1% |
| Equity | 10/15 | €191,498 | €195,506 | +€4,008 | +2.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €109,175 | €113,175 | +€4,000 | +3.7% |
| Distributable reserves | 133 | €109,175 | €113,175 | +€4,000 | +3.7% |
| Profit (loss) carried forward | 14 | €20,350 | €20,358 | +€8 | 0.0% |
| Amounts payable | 17/49 | €36,906 | €42,340 | +€5,434 | +14.7% |
| Amounts payable after more than one year | 17 | - | €13,225 | +€13,225 | |
| Financial debts | 170/4 | - | €13,225 | +€13,225 | |
| Amounts payable within one year | 42/48 | €33,726 | €24,146 | -€9,581 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,085 | +€2,085 | |
| Trade debts | 44 | €200 | €0 | -€200 | -100% |
| Suppliers | 440/4 | €200 | €0 | -€200 | -100% |
| Taxes, remuneration and social security | 45 | €1 | €17 | +€16 | +1,451% |
| Taxes | 450/3 | €1 | €17 | +€16 | +1,451% |
| Other amounts payable | 47/48 | €33,525 | €22,044 | -€11,481 | -34.2% |
| Accrued charges and deferred income | 492/3 | €3,179 | €4,969 | +€1,790 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,077 | €11,734 | +€657 | +5.9% |
| Other operating charges | 640/8 | €2,036 | €2,088 | +€53 | +2.6% |
| Gross operating margin | 9900 | €21,195 | €21,696 | +€501 | +2.4% |
| Operating profit (loss) | 9901 | €8,081 | €7,873 | -€208 | -2.6% |
| Financial charges | 65/66B | €3,374 | €2,349 | -€1,025 | -30.4% |
| Recurring financial charges | 65 | €3,374 | €2,349 | -€1,025 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €4,707 | €5,524 | +€817 | +17.3% |
| Income taxes | 67/77 | €1,501 | €1,516 | +€15 | +1.0% |
| Profit (loss) for the period | 9904 | €3,206 | €4,008 | +€802 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,206 | €4,008 | +€802 | +25.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.