BEKS GROUP: 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.
BEKS GROUP
Largest movements
- Deferred charges and accrued income +€18,310
new in 2025: €18,310
- Financial fixed assets -€2,600
no longer reported in 2025 (was €2,600)
- Receivables within one year +€1,854
up €1,854 (+3.0%), from €61,320 to €63,174
of which Trade receivables: +€1,794
- Profit (loss) carried forward +€28,307
up €28,307 (+88.3%), from €32,053 to €60,361
- Trade debts -€27,332
down €27,332 (-68.0%), from €40,175 to €12,843
- Tax, wage and social debts +€17,589
up €17,589 (+856%), from €2,055 to €19,644
of which Taxes: +€15,416
- Other debts -€1,458
down €1,458 (-51.4%), from €2,835 to €1,377
- Financial charges -€24,477
down €24,477 (-99.3%), from €24,648 to €170
of which Non-recurring financial charges: -€19,885
- Taxes +€8,626
up €8,626 (+311%), from €2,775 to €11,401
- Other operating charges -€4,006
down €4,006 (-71.7%), from €5,589 to €1,584
- Gross operating margin +€1,765
up €1,765 (+4.3%), from €40,685 to €42,451
- Depreciation -€815
down €815 (-52.1%), from €1,563 to €749
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 | €82,118 | €99,225 | +€17,106 | +20.8% |
| Fixed assets | 21/28 | €5,114 | €1,765 | -€3,349 | -65.5% |
| Tangible fixed assets | 22/27 | €2,514 | €1,765 | -€749 | -29.8% |
| Plant, machinery and equipment | 23 | €1,827 | €1,276 | -€550 | -30.1% |
| Furniture and vehicles | 24 | €687 | €489 | -€198 | -28.9% |
| Financial fixed assets | 28 | €2,600 | - | -€2,600 | |
| Current assets | 29/58 | €77,005 | €97,460 | +€20,455 | +26.6% |
| Amounts receivable within one year | 40/41 | €61,320 | €63,174 | +€1,854 | +3.0% |
| Trade receivables | 40 | €59,708 | €61,502 | +€1,794 | +3.0% |
| Other amounts receivable | 41 | €1,612 | €1,672 | +€59 | +3.7% |
| Cash at bank and in hand | 54/58 | €15,685 | €15,976 | +€291 | +1.9% |
| Deferred charges and accrued income | 490/1 | - | €18,310 | +€18,310 | |
| Total equity and liabilities | 10/49 | €82,118 | €99,225 | +€17,106 | +20.8% |
| Equity | 10/15 | €37,053 | €65,361 | +€28,307 | +76.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,053 | €60,361 | +€28,307 | +88.3% |
| Amounts payable | 17/49 | €45,065 | €33,864 | -€11,201 | -24.9% |
| Amounts payable within one year | 42/48 | €45,065 | €33,864 | -€11,201 | -24.9% |
| Trade debts | 44 | €40,175 | €12,843 | -€27,332 | -68.0% |
| Suppliers | 440/4 | €40,175 | €12,843 | -€27,332 | -68.0% |
| Taxes, remuneration and social security | 45 | €2,055 | €19,644 | +€17,589 | +856% |
| Taxes | 450/3 | €2,055 | €17,471 | +€15,416 | +750% |
| Remuneration and social security | 454/9 | - | €2,173 | +€2,173 | |
| Other amounts payable | 47/48 | €2,835 | €1,377 | -€1,458 | -51.4% |
| Non-recurring operating income | 76A | - | €3,195 | +€3,195 | |
| Remuneration, social security and pensions | 62 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | €749 | -€815 | -52.1% |
| Other operating charges | 640/8 | €5,589 | €1,584 | -€4,006 | -71.7% |
| Gross operating margin | 9900 | €40,685 | €42,451 | +€1,765 | +4.3% |
| Operating profit (loss) | 9901 | €33,533 | €39,878 | +€6,346 | +18.9% |
| Financial charges | 65/66B | €24,648 | €170 | -€24,477 | -99.3% |
| Recurring financial charges | 65 | €4,763 | €170 | -€4,593 | -96.4% |
| Non-recurring financial charges | 66B | €19,885 | - | -€19,885 | |
| Profit (loss) for the period before taxes | 9903 | €8,885 | €39,708 | +€30,823 | +347% |
| Income taxes | 67/77 | €2,775 | €11,401 | +€8,626 | +311% |
| Profit (loss) for the period | 9904 | €6,110 | €28,307 | +€22,197 | +363% |
| Profit (loss) for the period to be appropriated | 9905 | €6,110 | €28,307 | +€22,197 | +363% |
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 19 October 2026 via checked.be.