BES't: 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.
BES't
Largest movements
- Cash +€12,495
up €12,495 (+17.1%), from €73,131 to €85,626
mainly Investment in fixed assets (net) (+€8,485) and Net result for the year (+€4,337)
- Tangible fixed assets -€11,614
down €11,614 (-37.9%), from €30,677 to €19,063
of which Land and buildings: -€14,796
- Receivables within one year +€4,655
up €4,655 (+19.5%), from €23,886 to €28,541
of which Other amounts receivable: +€7,216
- Reserves +€4,337
up €4,337 (+3.6%), from €120,483 to €124,820
- Other debts +€2,302
up €2,302 (+128%), from €1,795 to €4,097
- Gross operating margin -€15,998
down €15,998 (-28.5%), from €56,061 to €40,064
- Taxes -€5,684
down €5,684 (-76.8%), from €7,403 to €1,719
- Staff costs +€1,779
up €1,779 (+10.7%), from €16,661 to €18,440
- Depreciation -€1,537
down €1,537 (-32.9%), from €4,666 to €3,129
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 | €130,262 | €135,801 | +€5,539 | +4.3% |
| Fixed assets | 21/28 | €30,677 | €19,063 | -€11,614 | -37.9% |
| Tangible fixed assets | 22/27 | €30,677 | €19,063 | -€11,614 | -37.9% |
| Land and buildings | 22 | €30,677 | €15,882 | -€14,796 | -48.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €3,182 | +€3,182 | |
| Current assets | 29/58 | €99,584 | €116,738 | +€17,153 | +17.2% |
| Stocks and contracts in progress | 3 | €1,944 | €1,944 | = | 0.0% |
| Stocks | 30/36 | €1,944 | €1,944 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,886 | €28,541 | +€4,655 | +19.5% |
| Trade receivables | 40 | €8,714 | €6,152 | -€2,562 | -29.4% |
| Other amounts receivable | 41 | €15,172 | €22,389 | +€7,216 | +47.6% |
| Cash at bank and in hand | 54/58 | €73,131 | €85,626 | +€12,495 | +17.1% |
| Deferred charges and accrued income | 490/1 | €623 | €627 | +€4 | +0.6% |
| Total equity and liabilities | 10/49 | €130,262 | €135,801 | +€5,539 | +4.3% |
| Equity | 10/15 | €125,483 | €129,820 | +€4,337 | +3.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,483 | €124,820 | +€4,337 | +3.6% |
| Distributable reserves | 133 | €120,483 | €124,820 | +€4,337 | +3.6% |
| Amounts payable | 17/49 | €4,779 | €5,981 | +€1,202 | +25.2% |
| Amounts payable within one year | 42/48 | €4,779 | €5,981 | +€1,202 | +25.2% |
| Trade debts | 44 | €1,766 | €502 | -€1,264 | -71.6% |
| Suppliers | 440/4 | €1,766 | €502 | -€1,264 | -71.6% |
| Taxes, remuneration and social security | 45 | €1,218 | €1,382 | +€164 | +13.4% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,218 | €1,382 | +€164 | +13.4% |
| Other amounts payable | 47/48 | €1,795 | €4,097 | +€2,302 | +128% |
| Non-recurring operating income | 76A | €867 | €0 | -€867 | -100% |
| Remuneration, social security and pensions | 62 | €16,661 | €18,440 | +€1,779 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,666 | €3,129 | -€1,537 | -32.9% |
| Other operating charges | 640/8 | €928 | €620 | -€308 | -33.2% |
| Non-recurring operating charges | 66A | - | €11,727 | +€11,727 | |
| Gross operating margin | 9900 | €56,061 | €40,064 | -€15,998 | -28.5% |
| Operating profit (loss) | 9901 | €33,806 | €6,147 | -€27,659 | -81.8% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.6% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.6% |
| Financial charges | 65/66B | €85 | €92 | +€7 | +8.0% |
| Recurring financial charges | 65 | €85 | €92 | +€7 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €33,735 | €6,056 | -€27,679 | -82.0% |
| Income taxes | 67/77 | €7,403 | €1,719 | -€5,684 | -76.8% |
| Profit (loss) for the period | 9904 | €26,332 | €4,337 | -€21,995 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,332 | €4,337 | -€21,995 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.