BEKRI: 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.
BEKRI
Largest movements
- Cash +€58,630
up €58,630 (+16.7%), from €350,442 to €409,072
mainly Accrued charges and deferred income (+€31,612) and Net result for the year (+€12,817)
- Accrued charges and deferred income +€31,612
up €31,612 (+93.3%), from €33,884 to €65,495
- Gross operating margin +€7,397
up €7,397 (+14.3%), from €51,647 to €59,044
- Depreciation +€6,210
new in 2025: €6,210
- Financial income -€1,100
down €1,100 (-40.3%), from €2,728 to €1,628
- Other operating charges +€975
up €975 (+28.6%), from €3,405 to €4,381
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 | €1,545,891 | €1,590,688 | +€44,797 | +2.9% |
| Fixed assets | 21/28 | €1,070,554 | €1,064,344 | -€6,210 | -0.6% |
| Tangible fixed assets | 22/27 | €300,799 | €294,589 | -€6,210 | -2.1% |
| Land and buildings | 22 | €300,799 | €294,589 | -€6,210 | -2.1% |
| Financial fixed assets | 28 | €769,755 | €769,755 | = | 0.0% |
| Current assets | 29/58 | €475,337 | €526,344 | +€51,007 | +10.7% |
| Amounts receivable within one year | 40/41 | €124,648 | €117,026 | -€7,622 | -6.1% |
| Trade receivables | 40 | €54,420 | €45,167 | -€9,253 | -17.0% |
| Other amounts receivable | 41 | €70,228 | €71,859 | +€1,631 | +2.3% |
| Cash at bank and in hand | 54/58 | €350,442 | €409,072 | +€58,630 | +16.7% |
| Deferred charges and accrued income | 490/1 | €247 | €247 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,545,891 | €1,590,688 | +€44,797 | +2.9% |
| Equity | 10/15 | €971,844 | €984,661 | +€12,817 | +1.3% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €186,404 | €200,868 | +€14,464 | +7.8% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €111,404 | €125,868 | +€14,464 | +13.0% |
| Profit (loss) carried forward | 14 | €35,441 | €33,793 | -€1,647 | -4.6% |
| Amounts payable | 17/49 | €574,047 | €606,027 | +€31,980 | +5.6% |
| Amounts payable within one year | 42/48 | €540,163 | €540,532 | +€369 | +0.1% |
| Trade debts | 44 | €1,300 | €3,314 | +€2,014 | +155% |
| Suppliers | 440/4 | €1,300 | €3,314 | +€2,014 | +155% |
| Taxes, remuneration and social security | 45 | €4,138 | €2,492 | -€1,646 | -39.8% |
| Taxes | 450/3 | €4,138 | €2,492 | -€1,646 | -39.8% |
| Other amounts payable | 47/48 | €534,725 | €534,725 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €33,884 | €65,495 | +€31,612 | +93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,210 | +€6,210 | |
| Other operating charges | 640/8 | €3,405 | €4,381 | +€975 | +28.6% |
| Gross operating margin | 9900 | €51,647 | €59,044 | +€7,397 | +14.3% |
| Operating profit (loss) | 9901 | €48,242 | €48,453 | +€212 | +0.4% |
| Financial income | 75/76B | €2,728 | €1,628 | -€1,100 | -40.3% |
| Recurring financial income | 75 | €2,728 | €1,628 | -€1,100 | -40.3% |
| Financial charges | 65/66B | €32,887 | €32,734 | -€154 | -0.5% |
| Recurring financial charges | 65 | €32,887 | €32,734 | -€154 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €18,082 | €17,348 | -€734 | -4.1% |
| Income taxes | 67/77 | €4,448 | €4,531 | +€82 | +1.9% |
| Profit (loss) for the period | 9904 | €13,634 | €12,817 | -€817 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,634 | €12,817 | -€817 | -6.0% |
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 30 October 2026 via checked.be.