BES: 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.
BES
Largest movements
- Stocks and contracts -€3,628
down €3,628 (-35.3%), from €10,283 to €6,656
- Receivables within one year -€3,152
down €3,152 (-26.0%), from €12,136 to €8,984
of which Other amounts receivable: -€3,152
- Other debts -€10,044
down €10,044 (-58.4%), from €17,210 to €7,167
- Reserves +€2,112
up €2,112 (+2.5%), from €83,495 to €85,607
of which Distributable reserves: +€3,972
- Tax, wage and social debts +€1,641
up €1,641 (+68.4%), from €2,400 to €4,041
of which Remuneration and social security: +€1,200
- Trade debts -€1,331
down €1,331 (-71.9%), from €1,851 to €520
- Gross operating margin -€12,718
down €12,718 (-73.2%), from €17,381 to €4,663
- Taxes -€2,527
down €2,527 (-63.7%), from €3,968 to €1,441
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 | €104,660 | €97,038 | -€7,622 | -7.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €104,660 | €97,038 | -€7,622 | -7.3% |
| Stocks and contracts in progress | 3 | €10,283 | €6,656 | -€3,628 | -35.3% |
| Stocks | 30/36 | €10,283 | €6,656 | -€3,628 | -35.3% |
| Amounts receivable within one year | 40/41 | €12,136 | €8,984 | -€3,152 | -26.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,136 | €8,984 | -€3,152 | -26.0% |
| Cash at bank and in hand | 54/58 | €81,284 | €80,393 | -€890 | -1.1% |
| Deferred charges and accrued income | 490/1 | €957 | €1,005 | +€48 | +5.0% |
| Total equity and liabilities | 10/49 | €104,660 | €97,038 | -€7,622 | -7.3% |
| Equity | 10/15 | €83,199 | €85,310 | +€2,112 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,495 | €85,607 | +€2,112 | +2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €81,635 | €85,607 | +€3,972 | +4.9% |
| Profit (loss) carried forward | 14 | -€6,497 | -€6,497 | = | 0.0% |
| Amounts payable | 17/49 | €21,461 | €11,728 | -€9,734 | -45.4% |
| Amounts payable within one year | 42/48 | €21,461 | €11,728 | -€9,734 | -45.4% |
| Trade debts | 44 | €1,851 | €520 | -€1,331 | -71.9% |
| Suppliers | 440/4 | €1,851 | €520 | -€1,331 | -71.9% |
| Taxes, remuneration and social security | 45 | €2,400 | €4,041 | +€1,641 | +68.4% |
| Taxes | 450/3 | €0 | €441 | +€441 | |
| Remuneration and social security | 454/9 | €2,400 | €3,600 | +€1,200 | +50.0% |
| Other amounts payable | 47/48 | €17,210 | €7,167 | -€10,044 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €0 | -€158 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €134 | €138 | +€4 | +3.0% |
| Other operating charges | 640/8 | €895 | €900 | +€4 | +0.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,381 | €4,663 | -€12,718 | -73.2% |
| Operating profit (loss) | 9901 | €16,194 | €3,625 | -€12,569 | -77.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.4% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.4% |
| Financial charges | 65/66B | €55 | €72 | +€17 | +30.6% |
| Recurring financial charges | 65 | €55 | €72 | +€17 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €16,142 | €3,553 | -€12,589 | -78.0% |
| Income taxes | 67/77 | €3,968 | €1,441 | -€2,527 | -63.7% |
| Profit (loss) for the period | 9904 | €12,174 | €2,112 | -€10,062 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,174 | €2,112 | -€10,062 | -82.7% |
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 7 October 2026 via checked.be.