BES'TS: 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'TS
Largest movements
- Cash +€6,335
up €6,335 (+138%), from €4,606 to €10,941
mainly Receivables within one year (+€4,000) and Depreciation (+€2,527)
- Receivables within one year -€4,000
down €4,000 (-14.2%), from €28,138 to €24,138
of which Trade receivables: -€6,731
- Profit (loss) carried forward +€1,820
up €1,820 (+19.0%), from -€9,596 to -€7,776
- Trade debts -€1,716
down €1,716 (-83.1%), from €2,065 to €349
- Tax, wage and social debts +€1,537
up €1,537 (+141%), from €1,092 to €2,629
- Gross operating margin +€6,850
up €6,850 (+665%), from €1,030 to €7,880
- Taxes -€3,640
down €3,640 (-54.2%), from €6,712 to €3,072
- Depreciation -€931
down €931 (-26.9%), from €3,458 to €2,527
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 | €39,219 | €40,860 | +€1,641 | +4.2% |
| Fixed assets | 21/28 | €4,587 | €4,191 | -€396 | -8.6% |
| Tangible fixed assets | 22/27 | €4,587 | €4,191 | -€396 | -8.6% |
| Land and buildings | 22 | €1,292 | €1,087 | -€205 | -15.9% |
| Furniture and vehicles | 24 | €3,295 | €3,104 | -€191 | -5.8% |
| Current assets | 29/58 | €34,633 | €36,669 | +€2,037 | +5.9% |
| Amounts receivable within one year | 40/41 | €28,138 | €24,138 | -€4,000 | -14.2% |
| Trade receivables | 40 | €7,977 | €1,246 | -€6,731 | -84.4% |
| Other amounts receivable | 41 | €20,160 | €22,891 | +€2,731 | +13.5% |
| Cash at bank and in hand | 54/58 | €4,606 | €10,941 | +€6,335 | +138% |
| Deferred charges and accrued income | 490/1 | €1,889 | €1,591 | -€298 | -15.8% |
| Total equity and liabilities | 10/49 | €39,219 | €40,860 | +€1,641 | +4.2% |
| Equity | 10/15 | €36,062 | €37,882 | +€1,820 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,059 | €27,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,199 | €25,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,596 | -€7,776 | +€1,820 | +19.0% |
| Amounts payable | 17/49 | €3,157 | €2,978 | -€179 | -5.7% |
| Amounts payable within one year | 42/48 | €3,157 | €2,978 | -€179 | -5.7% |
| Trade debts | 44 | €2,065 | €349 | -€1,716 | -83.1% |
| Suppliers | 440/4 | €2,065 | €349 | -€1,716 | -83.1% |
| Taxes, remuneration and social security | 45 | €1,092 | €2,629 | +€1,537 | +141% |
| Taxes | 450/3 | €1,092 | €2,629 | +€1,537 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €2,527 | -€931 | -26.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,030 | €7,880 | +€6,850 | +665% |
| Operating profit (loss) | 9901 | -€2,816 | €4,953 | +€7,769 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -94.7% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -94.7% |
| Financial charges | 65/66B | €77 | €61 | -€16 | -21.4% |
| Recurring financial charges | 65 | €77 | €61 | -€16 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,884 | €4,893 | +€7,777 | |
| Income taxes | 67/77 | €6,712 | €3,072 | -€3,640 | -54.2% |
| Profit (loss) for the period | 9904 | -€9,596 | €1,820 | +€11,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,596 | €1,820 | +€11,416 |
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 15 October 2026 via checked.be.