DE BEKE: what changed
Two fiscal 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.
DE BEKE
Largest movements
- Receivables within one year +€530,807
up €530,807 (+931.9%), from €56,962 to €587,769
- Debts after one year +€500,000
up €500,000 (+125.0%), from €400,000 to €900,000
- Gross operating margin -€11,039
down €11,039 (-38.0%), from €29,077 to €18,038
- Taxes -€3,685
down €3,685 (-40.1%), from €9,185 to €5,500
- Other operating charges -€2,196
down €2,196 (-77.0%), from €2,852 to €656
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.
Cash bridge derived
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 | €685,004 | €1,204,799 | +€519,795 | +75.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €603,753 | €603,753 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €603,753 | €603,753 | = | 0.0% |
| Current assets | 29/58 | €81,251 | €601,046 | +€519,795 | +639.7% |
| Amounts receivable within one year | 40/41 | €56,962 | €587,769 | +€530,807 | +931.9% |
| Other amounts receivable | 41 | €56,962 | €587,769 | +€530,807 | +931.9% |
| Cash at bank and in hand | 54/58 | €24,289 | €13,277 | -€11,012 | -45.3% |
| Total equity and liabilities | 10/49 | €685,004 | €1,204,799 | +€519,795 | +75.9% |
| Equity | 10/15 | €277,493 | €289,335 | +€11,842 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,829 | €180,829 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,815 | €8,815 | = | 0.0% |
| Distributable reserves | 133 | €172,014 | €172,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,064 | €89,906 | +€11,842 | +15.2% |
| Amounts payable | 17/49 | €407,511 | €915,463 | +€507,952 | +124.6% |
| Amounts payable after more than one year | 17 | €400,000 | €900,000 | +€500,000 | +125.0% |
| Financial debts | 170/4 | €400,000 | €900,000 | +€500,000 | +125.0% |
| Amounts payable within one year | 42/48 | €7,511 | €15,463 | +€7,952 | +105.9% |
| Trade debts | 44 | €5,018 | €12,881 | +€7,863 | +156.7% |
| Suppliers | 440/4 | €5,018 | €12,881 | +€7,863 | +156.7% |
| Taxes, remuneration and social security | 45 | €2,493 | €2,582 | +€90 | +3.6% |
| Taxes | 450/3 | €2,493 | €1,035 | -€1,457 | -58.5% |
| Remuneration and social security | 454/9 | - | €1,547 | +€1,547 | |
| Other operating charges | 640/8 | €2,852 | €656 | -€2,196 | -77.0% |
| Gross operating margin | 9900 | €29,077 | €18,038 | -€11,039 | -38.0% |
| Operating profit (loss) | 9901 | €26,225 | €17,382 | -€8,843 | -33.7% |
| Financial charges | 65/66B | €316 | €40 | -€277 | -87.4% |
| Recurring financial charges | 65 | €316 | €40 | -€277 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €25,908 | €17,342 | -€8,566 | -33.1% |
| Income taxes | 67/77 | €9,185 | €5,500 | -€3,685 | -40.1% |
| Profit (loss) for the period | 9904 | €16,723 | €11,842 | -€4,881 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,723 | €11,842 | -€4,881 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.