BEKTHE: 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.
BEKTHE
Largest movements
- Tangible fixed assets +€8,841
up €8,841 (+14.6%), from €60,687 to €69,528
of which Land and buildings: +€15,046
- Cash +€937
up €937 (+63.5%), from €1,475 to €2,412
mainly Other debts (+€20,883) and Depreciation (+€8,698)
- Other debts +€20,883
up €20,883 (+60.5%), from €34,524 to €55,407
- Debts after one year -€10,570
down €10,570 (-19.2%), from €55,056 to €44,486
- Profit (loss) carried forward -€1,166
down €1,166 (-0.9%), from -€133,505 to -€134,671
- Gross operating margin +€3,545
up €3,545 (+52.4%), from €6,760 to €10,305
- Depreciation +€550
up €550 (+6.8%), from €8,148 to €8,698
- Financial charges -€196
down €196 (-16.0%), from €1,227 to €1,031
- Other operating charges -€190
down €190 (-9.6%), from €1,984 to €1,794
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 | €62,267 | €72,300 | +€10,033 | +16.1% |
| Fixed assets | 21/28 | €60,687 | €69,528 | +€8,841 | +14.6% |
| Tangible fixed assets | 22/27 | €60,687 | €69,528 | +€8,841 | +14.6% |
| Land and buildings | 22 | €43,368 | €58,414 | +€15,046 | +34.7% |
| Plant, machinery and equipment | 23 | €14,315 | €9,174 | -€5,141 | -35.9% |
| Furniture and vehicles | 24 | €3,004 | €1,940 | -€1,064 | -35.4% |
| Current assets | 29/58 | €1,580 | €2,772 | +€1,192 | +75.4% |
| Amounts receivable within one year | 40/41 | €105 | €360 | +€255 | +243% |
| Other amounts receivable | 41 | €105 | €360 | +€255 | +243% |
| Cash at bank and in hand | 54/58 | €1,475 | €2,412 | +€937 | +63.5% |
| Total equity and liabilities | 10/49 | €62,267 | €72,300 | +€10,033 | +16.1% |
| Equity | 10/15 | -€37,586 | -€38,752 | -€1,166 | -3.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €15,919 | €15,919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €14,060 | €14,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,505 | -€134,671 | -€1,166 | -0.9% |
| Amounts payable | 17/49 | €99,853 | €111,052 | +€11,199 | +11.2% |
| Amounts payable after more than one year | 17 | €55,056 | €44,486 | -€10,570 | -19.2% |
| Financial debts | 170/4 | €55,056 | €44,486 | -€10,570 | -19.2% |
| Amounts payable within one year | 42/48 | €44,397 | €66,166 | +€21,769 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €9,873 | €9,888 | +€15 | +0.2% |
| Trade debts | 44 | - | €620 | +€620 | |
| Suppliers | 440/4 | - | €620 | +€620 | |
| Taxes, remuneration and social security | 45 | - | €251 | +€251 | |
| Taxes | 450/3 | - | €251 | +€251 | |
| Other amounts payable | 47/48 | €34,524 | €55,407 | +€20,883 | +60.5% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,148 | €8,698 | +€550 | +6.8% |
| Other operating charges | 640/8 | €1,984 | €1,794 | -€190 | -9.6% |
| Gross operating margin | 9900 | €6,760 | €10,305 | +€3,545 | +52.4% |
| Operating profit (loss) | 9901 | -€3,372 | -€187 | +€3,185 | +94.5% |
| Financial charges | 65/66B | €1,227 | €1,031 | -€196 | -16.0% |
| Recurring financial charges | 65 | €1,227 | €1,031 | -€196 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,599 | -€1,218 | +€3,381 | +73.5% |
| Profit (loss) for the period | 9904 | -€4,599 | -€1,218 | +€3,381 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,599 | -€1,218 | +€3,381 | +73.5% |
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 13 October 2026 via checked.be.