BE.ST.IT: 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.
BE.ST.IT
Largest movements
- Cash -€44,762
down €44,762 (-62.5%), from €71,616 to €26,854
mainly Net result for the year (-€50,781) and Contributions, distributions and other (-€12,028)
- Tangible fixed assets -€14,558
down €14,558 (-28.8%), from €50,490 to €35,932
of which Land and buildings: -€13,191
- Profit (loss) carried forward -€50,781
down €50,781 (-616.2%), from -€8,242 to -€59,023
- Reserves -€12,028
down €12,028 (-13.1%), from €92,079 to €80,051
- Other debts +€10,809
up €10,809 (+105.3%), from €10,263 to €21,072
- Tax, wage and social debts -€4,483
down €4,483 (-90.6%), from €4,950 to €467
- Debts after one year -€3,381
down €3,381 (-24.1%), from €14,040 to €10,659
of which Financial debts: -€3,381
- Gross operating margin -€51,225
down €51,225, from €19,496 to -€31,729
- Financial charges +€1,376
up €1,376 (+146.5%), from €939 to €2,316
- Depreciation -€408
down €408 (-2.7%), from €14,966 to €14,558
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 | €123,164 | €64,673 | -€58,491 | -47.5% |
| Fixed assets | 21/28 | €50,490 | €35,932 | -€14,558 | -28.8% |
| Tangible fixed assets | 22/27 | €50,490 | €35,932 | -€14,558 | -28.8% |
| Land and buildings | 22 | €48,953 | €35,762 | -€13,191 | -26.9% |
| Plant, machinery and equipment | 23 | €1,537 | €170 | -€1,367 | -88.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €72,674 | €28,741 | -€43,933 | -60.5% |
| Amounts receivable within one year | 40/41 | €58 | €886 | +€829 | +1435.6% |
| Trade receivables | 40 | €58 | €26 | -€32 | -54.9% |
| Other amounts receivable | 41 | - | €860 | +€860 | |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,616 | €26,854 | -€44,762 | -62.5% |
| Total equity and liabilities | 10/49 | €123,164 | €64,673 | -€58,491 | -47.5% |
| Equity | 10/15 | €90,038 | €27,228 | -€62,810 | -69.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,079 | €80,051 | -€12,028 | -13.1% |
| Distributable reserves | 133 | €92,079 | €80,051 | -€12,028 | -13.1% |
| Profit (loss) carried forward | 14 | -€8,242 | -€59,023 | -€50,781 | -616.2% |
| Amounts payable | 17/49 | €33,127 | €37,445 | +€4,318 | +13.0% |
| Amounts payable after more than one year | 17 | €14,040 | €10,659 | -€3,381 | -24.1% |
| Financial debts | 170/4 | €13,765 | €10,384 | -€3,381 | -24.6% |
| Other amounts payable | 178/9 | €275 | €275 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,901 | €25,109 | +€6,207 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €3,430 | €3,381 | -€49 | -1.4% |
| Trade debts | 44 | €258 | €188 | -€70 | -27.1% |
| Suppliers | 440/4 | €258 | €188 | -€70 | -27.1% |
| Taxes, remuneration and social security | 45 | €4,950 | €467 | -€4,483 | -90.6% |
| Taxes | 450/3 | €4,950 | €467 | -€4,483 | -90.6% |
| Other amounts payable | 47/48 | €10,263 | €21,072 | +€10,809 | +105.3% |
| Accrued charges and deferred income | 492/3 | €186 | €1,678 | +€1,492 | +802.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,966 | €14,558 | -€408 | -2.7% |
| Other operating charges | 640/8 | €1,846 | €1,904 | +€58 | +3.2% |
| Gross operating margin | 9900 | €19,496 | -€31,729 | -€51,225 | |
| Operating profit (loss) | 9901 | €2,685 | -€48,191 | -€50,876 | |
| Financial income | 75/76B | €463 | €275 | -€188 | -40.6% |
| Recurring financial income | 75 | €463 | €275 | -€188 | -40.6% |
| Financial charges | 65/66B | €939 | €2,316 | +€1,376 | +146.5% |
| Recurring financial charges | 65 | €939 | €2,316 | +€1,376 | +146.5% |
| Profit (loss) for the period before taxes | 9903 | €2,209 | -€50,232 | -€52,440 | |
| Income taxes | 67/77 | €676 | €550 | -€126 | -18.6% |
| Profit (loss) for the period | 9904 | €1,533 | -€50,781 | -€52,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,533 | -€50,781 | -€52,314 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.