BEKYAGRA: what changed
BEKYAGRA
Largest movements
- Current investments -€199,629
down €199,629 (-89.3%), from €223,629 to €24,000
- Cash -€100,253
down €100,253 (-35.8%), from €279,985 to €179,731
mainly Contributions, distributions and other (-€205,738) and Other debts (-€201,468)
- Tangible fixed assets +€72,010
up €72,010 (+28.9%), from €249,296 to €321,306
of which Furniture and vehicles: +€77,768
- Receivables within one year -€9,847
down €9,847 (-20.5%), from €48,004 to €38,157
of which Other amounts receivable: -€11,165
- Other debts -€201,468
down €201,468 (-88.4%), from €228,020 to €26,552
- Reserves -€34,593
down €34,593 (-6.5%), from €529,264 to €494,671
- Gross operating margin +€15,118
up €15,118 (+5.9%), from €256,940 to €272,059
- Financial charges +€8,797
up €8,797 (+448%), from €1,962 to €10,759
- Depreciation +€6,701
up €6,701 (+46.8%), from €14,328 to €21,029
- Financial income -€5,956
down €5,956 (-34.6%), from €17,216 to €11,261
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €814,941 | €573,926 | -€241,015 | -29.6% |
| Fixed assets | 21/28 | €249,296 | €321,306 | +€72,010 | +28.9% |
| Tangible fixed assets | 22/27 | €249,296 | €321,306 | +€72,010 | +28.9% |
| Land and buildings | 22 | €239,719 | €231,128 | -€8,591 | -3.6% |
| Plant, machinery and equipment | 23 | €1,701 | €4,533 | +€2,832 | +167% |
| Furniture and vehicles | 24 | €7,875 | €85,644 | +€77,768 | +988% |
| Current assets | 29/58 | €565,645 | €252,621 | -€313,025 | -55.3% |
| Stocks and contracts in progress | 3 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Stocks | 30/36 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €48,004 | €38,157 | -€9,847 | -20.5% |
| Trade receivables | 40 | €36,838 | €38,157 | +€1,319 | +3.6% |
| Other amounts receivable | 41 | €11,165 | €0 | -€11,165 | -100% |
| Current investments | 50/53 | €223,629 | €24,000 | -€199,629 | -89.3% |
| Cash at bank and in hand | 54/58 | €279,985 | €179,731 | -€100,253 | -35.8% |
| Deferred charges and accrued income | 490/1 | €4,027 | €4,732 | +€704 | +17.5% |
| Total equity and liabilities | 10/49 | €814,941 | €573,926 | -€241,015 | -29.6% |
| Equity | 10/15 | €547,864 | €513,271 | -€34,593 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €529,264 | €494,671 | -€34,593 | -6.5% |
| Distributable reserves | 133 | €529,264 | €494,671 | -€34,593 | -6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €267,078 | €60,655 | -€206,422 | -77.3% |
| Amounts payable within one year | 42/48 | €267,078 | €60,655 | -€206,422 | -77.3% |
| Trade debts | 44 | €3,664 | €4,300 | +€637 | +17.4% |
| Suppliers | 440/4 | €3,664 | €4,300 | +€637 | +17.4% |
| Taxes, remuneration and social security | 45 | €35,394 | €29,803 | -€5,591 | -15.8% |
| Taxes | 450/3 | €35,394 | €26,584 | -€8,811 | -24.9% |
| Remuneration and social security | 454/9 | - | €3,219 | +€3,219 | |
| Other amounts payable | 47/48 | €228,020 | €26,552 | -€201,468 | -88.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €28 | +€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,328 | €21,029 | +€6,701 | +46.8% |
| Other operating charges | 640/8 | €2,754 | €2,554 | -€200 | -7.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €256,940 | €272,059 | +€15,118 | +5.9% |
| Operating profit (loss) | 9901 | €239,858 | €248,448 | +€8,590 | +3.6% |
| Financial income | 75/76B | €17,216 | €11,261 | -€5,956 | -34.6% |
| Recurring financial income | 75 | €17,216 | €11,261 | -€5,956 | -34.6% |
| Financial charges | 65/66B | €1,962 | €10,759 | +€8,797 | +448% |
| Recurring financial charges | 65 | €1,962 | €10,759 | +€8,797 | +448% |
| Profit (loss) for the period before taxes | 9903 | €255,112 | €248,949 | -€6,163 | -2.4% |
| Income taxes | 67/77 | €79,104 | €77,804 | -€1,300 | -1.6% |
| Profit (loss) for the period | 9904 | €176,008 | €171,145 | -€4,863 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €176,008 | €171,145 | -€4,863 | -2.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.