BES-T SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€3,477
down €3,477 (-57.5%), from €6,051 to €2,574
mainly Tax, wage and social debts (-€6,478) and Investment in fixed assets (net) (-€4,989)
- Tax, wage and social debts -€6,478
down €6,478 (-43.7%), from €14,814 to €8,336
of which Taxes: -€6,478
- Other debts +€5,773
up €5,773 (+7.2%), from €79,782 to €85,556
- Reserves +€5,452
up €5,452 (+5.2%), from €104,047 to €109,499
- Debts after one year -€4,515
down €4,515 (-10.4%), from €43,538 to €39,024
- Short-term financial debts -€2,823
down €2,823 (-80.0%), from €3,530 to €707
- Financial income -€25,070
down €25,070 (-99.9%), from €25,096 to €25
- Gross operating margin +€12,151
up €12,151 (+124%), from €9,817 to €21,969
- Depreciation +€2,540
up €2,540 (+318%), from €798 to €3,338
- Financial charges -€1,578
down €1,578 (-16.7%), from €9,446 to €7,868
- Other operating charges +€676
up €676 (+68.4%), from €989 to €1,666
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 | €280,868 | €276,845 | -€4,023 | -1.4% |
| Fixed assets | 21/28 | €261,471 | €263,122 | +€1,651 | +0.6% |
| Tangible fixed assets | 22/27 | €7,967 | €9,618 | +€1,651 | +20.7% |
| Furniture and vehicles | 24 | €7,967 | €9,618 | +€1,651 | +20.7% |
| Financial fixed assets | 28 | €253,504 | €253,504 | = | 0.0% |
| Current assets | 29/58 | €19,397 | €13,724 | -€5,673 | -29.2% |
| Amounts receivable within one year | 40/41 | €11,872 | €9,680 | -€2,192 | -18.5% |
| Trade receivables | 40 | €9,196 | €9,680 | +€484 | +5.3% |
| Other amounts receivable | 41 | €2,676 | €0 | -€2,676 | -100% |
| Cash at bank and in hand | 54/58 | €6,051 | €2,574 | -€3,477 | -57.5% |
| Deferred charges and accrued income | 490/1 | €1,474 | €1,470 | -€4 | -0.3% |
| Total equity and liabilities | 10/49 | €280,868 | €276,845 | -€4,023 | -1.4% |
| Equity | 10/15 | €122,647 | €128,099 | +€5,452 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,047 | €109,499 | +€5,452 | +5.2% |
| Distributable reserves | 133 | €104,047 | €109,499 | +€5,452 | +5.2% |
| Amounts payable | 17/49 | €158,221 | €148,747 | -€9,474 | -6.0% |
| Amounts payable after more than one year | 17 | €43,538 | €39,024 | -€4,515 | -10.4% |
| Financial debts | 170/4 | €43,538 | €39,024 | -€4,515 | -10.4% |
| Amounts payable within one year | 42/48 | €106,435 | €103,870 | -€2,566 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €6,462 | €7,333 | +€872 | +13.5% |
| Financial debts | 43 | €3,530 | €707 | -€2,823 | -80.0% |
| Credit institutions | 430/8 | €3,530 | €707 | -€2,823 | -80.0% |
| Trade debts | 44 | €1,848 | €1,938 | +€91 | +4.9% |
| Suppliers | 440/4 | €1,848 | €1,938 | +€91 | +4.9% |
| Taxes, remuneration and social security | 45 | €14,814 | €8,336 | -€6,478 | -43.7% |
| Taxes | 450/3 | €12,244 | €5,766 | -€6,478 | -52.9% |
| Remuneration and social security | 454/9 | €2,570 | €2,570 | = | 0.0% |
| Other amounts payable | 47/48 | €79,782 | €85,556 | +€5,773 | +7.2% |
| Accrued charges and deferred income | 492/3 | €8,247 | €5,853 | -€2,394 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €3,338 | +€2,540 | +318% |
| Other operating charges | 640/8 | €989 | €1,666 | +€676 | +68.4% |
| Gross operating margin | 9900 | €9,817 | €21,969 | +€12,151 | +124% |
| Operating profit (loss) | 9901 | €8,030 | €16,965 | +€8,935 | +111% |
| Financial income | 75/76B | €25,096 | €25 | -€25,070 | -99.9% |
| Recurring financial income | 75 | €25,096 | €25 | -€25,070 | -99.9% |
| Financial charges | 65/66B | €9,446 | €7,868 | -€1,578 | -16.7% |
| Recurring financial charges | 65 | €9,446 | €7,868 | -€1,578 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €23,680 | €9,123 | -€14,557 | -61.5% |
| Income taxes | 67/77 | €3,324 | €3,671 | +€347 | +10.4% |
| Profit (loss) for the period | 9904 | €20,356 | €5,452 | -€14,904 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,356 | €5,452 | -€14,904 | -73.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.