Beest Services: 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.
Beest Services
Largest movements
- Receivables within one year +€257,701
up €257,701 (+73.4%), from €351,154 to €608,855
of which Other amounts receivable: +€257,202
- Tangible fixed assets -€11,217
down €11,217 (-44.6%), from €25,141 to €13,924
of which Assets under construction and advance payments: -€11,206
- Cash -€10,750
down €10,750 (-23.5%), from €45,840 to €35,090
mainly Receivables within one year (-€257,701) and Deferred charges and accrued income (-€113)
- Tax, wage and social debts +€118,959
up €118,959 (+204.0%), from €58,324 to €177,283
of which Remuneration and social security: +€74,099
- Profit (loss) carried forward +€60,669
up €60,669 (+285.0%), from €21,289 to €81,958
- Trade debts +€29,654
up €29,654 (+80.3%), from €36,913 to €66,567
- Other debts +€18,553
up €18,553 (+15.1%), from €122,749 to €141,302
- Financial income +€43,052
up €43,052 (+11199.5%), from €384 to €43,436
- Taxes +€39,112
up €39,112 (+752.2%), from €5,200 to €44,312
- Financial charges +€27,637
up €27,637 (+370.0%), from €7,469 to €35,107
- Gross operating margin +€16,189
up €16,189 (+9.3%), from €174,119 to €190,308
- Other operating charges -€5,550
down €5,550 (-55.6%), from €9,985 to €4,435
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,869 | €688,704 | +€227,835 | +49.4% |
| Fixed assets | 21/28 | €26,957 | €13,926 | -€13,031 | -48.3% |
| Tangible fixed assets | 22/27 | €25,141 | €13,924 | -€11,217 | -44.6% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,934 | €13,924 | -€10 | -0.1% |
| Assets under construction and advance payments | 27 | €11,206 | €0 | -€11,206 | -100.0% |
| Financial fixed assets | 28 | €1,816 | €2 | -€1,814 | -99.9% |
| Current assets | 29/58 | €433,912 | €674,778 | +€240,866 | +55.5% |
| Stocks and contracts in progress | 3 | €35,593 | €29,396 | -€6,197 | -17.4% |
| Stocks | 30/36 | €35,593 | €29,396 | -€6,197 | -17.4% |
| Amounts receivable within one year | 40/41 | €351,154 | €608,855 | +€257,701 | +73.4% |
| Trade receivables | 40 | €0 | €499 | +€499 | +131247.4% |
| Other amounts receivable | 41 | €351,154 | €608,356 | +€257,202 | +73.2% |
| Cash at bank and in hand | 54/58 | €45,840 | €35,090 | -€10,750 | -23.5% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,438 | +€113 | +8.5% |
| Total equity and liabilities | 10/49 | €460,869 | €688,704 | +€227,835 | +49.4% |
| Equity | 10/15 | €242,389 | €303,058 | +€60,669 | +25.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €220,600 | €220,600 | = | 0.0% |
| Distributable reserves | 133 | €220,600 | €220,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,289 | €81,958 | +€60,669 | +285.0% |
| Amounts payable | 17/49 | €218,480 | €385,646 | +€167,166 | +76.5% |
| Amounts payable within one year | 42/48 | €218,480 | €385,646 | +€167,166 | +76.5% |
| Financial debts | 43 | €494 | €494 | = | 0.0% |
| Credit institutions | 430/8 | €494 | €494 | = | 0.0% |
| Trade debts | 44 | €36,913 | €66,567 | +€29,654 | +80.3% |
| Suppliers | 440/4 | €36,913 | €66,567 | +€29,654 | +80.3% |
| Taxes, remuneration and social security | 45 | €58,324 | €177,283 | +€118,959 | +204.0% |
| Taxes | 450/3 | €47,179 | €92,039 | +€44,860 | +95.1% |
| Remuneration and social security | 454/9 | €11,145 | €85,244 | +€74,099 | +664.9% |
| Other amounts payable | 47/48 | €122,749 | €141,302 | +€18,553 | +15.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €79,384 | €77,806 | -€1,578 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,193 | €10,995 | +€2,802 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16 | €421 | +€437 | |
| Other operating charges | 640/8 | €9,985 | €4,435 | -€5,550 | -55.6% |
| Gross operating margin | 9900 | €174,119 | €190,308 | +€16,189 | +9.3% |
| Operating profit (loss) | 9901 | €76,574 | €96,651 | +€20,077 | +26.2% |
| Financial income | 75/76B | €384 | €43,436 | +€43,052 | +11199.5% |
| Recurring financial income | 75 | €384 | €43,436 | +€43,052 | +11199.5% |
| Financial charges | 65/66B | €7,469 | €35,107 | +€27,637 | +370.0% |
| Recurring financial charges | 65 | €7,469 | €35,107 | +€27,637 | +370.0% |
| Profit (loss) for the period before taxes | 9903 | €69,489 | €104,981 | +€35,492 | +51.1% |
| Income taxes | 67/77 | €5,200 | €44,312 | +€39,112 | +752.2% |
| Profit (loss) for the period | 9904 | €64,289 | €60,669 | -€3,620 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,289 | €60,669 | -€3,620 | -5.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.