financial review

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Financial review

Overview content Financial Review


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Consolidated financial statements

  • Consolidated income statement
  • Consolidated statement of comprehensive income
  • Consolidated balance sheet
  • Consolidated statement of changes in equity
  • Consolidated cash flow statement


Notes to the consolidated financial statements

1.  General information

2.  Summary of principal accounting policies

2.1.  Statement of compliance
2.2.  General principles
2.3.  Balance sheet items
2.4.  Income statement items
2.5.  Statement of comprehensive income and statement of changes in equity
2.6.  Alternative performance measures
2.7.  Miscellaneous
2.8.  Restatement and reclassification e­ects 


3.  Critical accounting judgments and key sources of estimation uncertainty

3.1.  Critical judgments in applying the entity’s accounting policies
3.2.  Key sources of estimation uncertainty


4. Segment reporting

4.1. Key data by reporting segment
4.2. Revenue by product application


5.  Income statement items

5.1.  Net sales
5.2.  Operating result (EBIT) by function
5.3.  Operating result (EBIT) by nature
5.4.  Interest income and expense
5.5.  Other financial income and expenses
5.6.  Income taxes
5.7.  Share in the results of joint ventures and associates
5.8.  Earnings per share


6.  Balance sheet items

6.1.    Intangible assets
6.2.    Goodwill
6.3.    Property, plant and equipment
6.4.    Investments in joint ventures and associates
6.5.    Other non-current assets
6.6.    Deferred tax assets and liabilities
6.7.    Operating working capital
6.8.    Other receivables
6.9.    Cash & cash equivalents and short-term deposits
6.10.  Other current assets
6.11.  Assets classified as held for sale and liabilities associated with those assets
6.12.  Ordinary shares, treasury shares and equity-settled share-based payments
6.13.  Retained earnings and other Group reserves
6.14.  Non-controlling interests
6.15.  Employee benefit obligations
6.16.  Provisions
6.17.  Interest-bearing debt
6.18.  Other non-current liabilities
6.19.  Other current liabilities
6.20.  Tax positions


7.  Miscellaneous items

7.1.  Notes to the cash flow statement
7.2.  Effect of business disposals
7.3.  Financial risk management and financial derivatives
7.4.  Contigencies and commitments
7.5.  Related parties
7.6.  Events after the balance sheet date
7.7.  Services provided by the statutory auditor and related persons
7.8.  Subsidiaries, joint ventures and associates


Parent company information   
  • Annual report of the Board of Directors and financial statements of NV Bekaert SA
  • Proposed appropriation of NV Bekaert SA 2018 result
  • Appointments pursuant to the Articles of Association


Auditor’s report