Team Bekegem: 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.
Team Bekegem
Largest movements
- Cash +€24,225
up €24,225 (+28.1%), from €86,207 to €110,432
mainly Net result for the year (+€68,661) and Depreciation (+€17,962)
- Tangible fixed assets -€13,276
down €13,276 (-19.0%), from €69,836 to €56,560
of which Furniture and vehicles: -€15,104
- Receivables within one year +€7,662
up €7,662 (+39.0%), from €19,655 to €27,318
of which Other amounts receivable: +€4,740
- Reserves +€68,661
up €68,661 (+1,730%), from €3,969 to €72,630
- Debts after one year -€19,336
down €19,336 (-17.8%), from €108,867 to €89,531
- Other debts -€18,791
no longer reported in 2025 (was €18,791)
- Current portion of long-term debt -€10,848
down €10,848 (-35.9%), from €30,184 to €19,336
- Taxes +€13,669
up €13,669 (+127%), from €10,772 to €24,441
- Depreciation +€3,300
up €3,300 (+22.5%), from €14,663 to €17,962
- Gross operating margin +€2,439
up €2,439 (+2.2%), from €111,897 to €114,336
- Financial charges -€1,313
down €1,313 (-35.6%), from €3,688 to €2,375
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 | €177,000 | €195,850 | +€18,851 | +10.7% |
| Fixed assets | 21/28 | €69,836 | €56,560 | -€13,276 | -19.0% |
| Tangible fixed assets | 22/27 | €69,836 | €56,560 | -€13,276 | -19.0% |
| Plant, machinery and equipment | 23 | €2,737 | €4,565 | +€1,828 | +66.8% |
| Furniture and vehicles | 24 | €67,099 | €51,995 | -€15,104 | -22.5% |
| Current assets | 29/58 | €107,164 | €139,290 | +€32,127 | +30.0% |
| Amounts receivable within one year | 40/41 | €19,655 | €27,318 | +€7,662 | +39.0% |
| Trade receivables | 40 | €18,428 | €21,350 | +€2,923 | +15.9% |
| Other amounts receivable | 41 | €1,228 | €5,968 | +€4,740 | +386% |
| Cash at bank and in hand | 54/58 | €86,207 | €110,432 | +€24,225 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,541 | +€240 | +18.4% |
| Total equity and liabilities | 10/49 | €177,000 | €195,850 | +€18,851 | +10.7% |
| Equity | 10/15 | €4,969 | €73,630 | +€68,661 | +1,382% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,969 | €72,630 | +€68,661 | +1,730% |
| Distributable reserves | 133 | €3,969 | €72,630 | +€68,661 | +1,730% |
| Amounts payable | 17/49 | €172,030 | €122,220 | -€49,810 | -29.0% |
| Amounts payable after more than one year | 17 | €108,867 | €89,531 | -€19,336 | -17.8% |
| Financial debts | 170/4 | €108,867 | €89,531 | -€19,336 | -17.8% |
| Amounts payable within one year | 42/48 | €62,813 | €32,339 | -€30,474 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €30,184 | €19,336 | -€10,848 | -35.9% |
| Financial debts | 43 | €3,000 | €3,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €596 | €209 | -€387 | -64.9% |
| Suppliers | 440/4 | €596 | €209 | -€387 | -64.9% |
| Taxes, remuneration and social security | 45 | €10,242 | €9,794 | -€448 | -4.4% |
| Taxes | 450/3 | €8,708 | €8,260 | -€448 | -5.1% |
| Remuneration and social security | 454/9 | €1,534 | €1,534 | = | 0.0% |
| Other amounts payable | 47/48 | €18,791 | - | -€18,791 | |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,663 | €17,962 | +€3,300 | +22.5% |
| Other operating charges | 640/8 | €628 | €1,012 | +€384 | +61.2% |
| Gross operating margin | 9900 | €111,897 | €114,336 | +€2,439 | +2.2% |
| Operating profit (loss) | 9901 | €96,607 | €95,362 | -€1,245 | -1.3% |
| Financial income | 75/76B | €0 | €114 | +€114 | +39,297% |
| Recurring financial income | 75 | €0 | €114 | +€114 | +39,297% |
| Financial charges | 65/66B | €3,688 | €2,375 | -€1,313 | -35.6% |
| Recurring financial charges | 65 | €3,688 | €2,375 | -€1,313 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €92,919 | €93,102 | +€183 | +0.2% |
| Income taxes | 67/77 | €10,772 | €24,441 | +€13,669 | +127% |
| Profit (loss) for the period | 9904 | €82,147 | €68,661 | -€13,486 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,147 | €68,661 | -€13,486 | -16.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.