BESA: 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.
What changed
BESA
NACE 95.290, Repair and maintenance of other personal and household goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€215,371
2024 · -€9,929+€225,300
Equity
€1.9m
2024 · €1.8m+€137,035
Cash
€46,803
2024 · €52,100-€5,297
Balance sheet total
€2.6m
2024 · €2.6m+€1,164
Largest movements
Assets
- Stocks and contracts +€96,193
up €96,193 (+4.8%), from €2.0m to €2.1m
- Receivables within one year -€71,160
down €71,160 (-43.5%), from €163,497 to €92,337
of which Other amounts receivable: -€78,121
Equity and liabilities
- Reserves +€137,035
up €137,035 (+7.7%), from €1.8m to €1.9m
- Trade debts -€98,795
down €98,795 (-62.1%), from €159,030 to €60,235
- Debts after one year -€45,119
down €45,119 (-18.8%), from €240,632 to €195,513
- Tax, wage and social debts +€28,634
up €28,634 (+37.7%), from €75,985 to €104,618
of which Taxes: +€22,965
Income statement
- Gross operating margin +€334,791
up €334,791 (+78.0%), from €429,174 to €763,965
- Taxes +€92,519
up €92,519 (+45323.7%), from €204 to €92,723
- Depreciation +€12,890
up €12,890 (+18.1%), from €71,391 to €84,280
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.
Result 2024
-€9,929
Gross operating margin
+€334,791
Staff costs
+€997
Depreciation
-€12,890
Write-downs
+€266
Other operating charges
-€501
Financial income
+€1,344
Financial charges
-€6,188
Taxes
-€92,519
Result 2025
€215,371
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.
From operations
+€193,019
Investment
-€61,798
Financing
-€136,519
Cash 2024
€52,100
From operations (derived)
+€193,019
Net result for the year
+€215,371
Depreciation
+€84,280
Stocks and contracts
-€96,193
Receivables within one year
+€71,160
Deferred charges and accrued income
-€3,910
Trade debts
-€98,795
Tax, wage and social debts
+€28,634
Other debts
-€7,127
Accrued charges and deferred income
-€400
Investment (derived)
-€61,798
Investment in fixed assets (net)
-€61,798
Financing
-€136,519
Debts after one year
-€45,119
Current portion of long-term debt
+€1,936
Short-term financial debts
-€15,000
Contributions, distributions and other
-€78,336
Cash 2025
€46,803
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,571,158 | €2,572,321 | +€1,164 | 0.0% |
| Fixed assets | 21/28 | €353,256 | €330,774 | -€22,482 | -6.4% |
| Intangible fixed assets | 21 | €117,946 | €115,073 | -€2,874 | -2.4% |
| Tangible fixed assets | 22/27 | €235,309 | €215,701 | -€19,609 | -8.3% |
| Land and buildings | 22 | €156,829 | €139,408 | -€17,421 | -11.1% |
| Plant, machinery and equipment | 23 | €52,397 | €30,394 | -€22,003 | -42.0% |
| Furniture and vehicles | 24 | €26,083 | €37,879 | +€11,796 | +45.2% |
| Other tangible fixed assets | 26 | - | €8,019 | +€8,019 | |
| Current assets | 29/58 | €2,217,902 | €2,241,548 | +€23,646 | +1.1% |
| Stocks and contracts in progress | 3 | €1,989,312 | €2,085,504 | +€96,193 | +4.8% |
| Stocks | 30/36 | €1,989,312 | €2,085,504 | +€96,193 | +4.8% |
| Amounts receivable within one year | 40/41 | €163,497 | €92,337 | -€71,160 | -43.5% |
| Trade receivables | 40 | €84,546 | €91,507 | +€6,961 | +8.2% |
| Other amounts receivable | 41 | €78,951 | €830 | -€78,121 | -98.9% |
| Cash at bank and in hand | 54/58 | €52,100 | €46,803 | -€5,297 | -10.2% |
| Deferred charges and accrued income | 490/1 | €12,993 | €16,903 | +€3,910 | +30.1% |
| Total equity and liabilities | 10/49 | €2,571,158 | €2,572,321 | +€1,164 | 0.0% |
| Equity | 10/15 | €1,794,066 | €1,931,101 | +€137,035 | +7.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,787,816 | €1,924,851 | +€137,035 | +7.7% |
| Distributable reserves | 133 | €1,787,816 | €1,924,851 | +€137,035 | +7.7% |
| Amounts payable | 17/49 | €777,092 | €641,221 | -€135,871 | -17.5% |
| Amounts payable after more than one year | 17 | €240,632 | €195,513 | -€45,119 | -18.8% |
| Financial debts | 170/4 | €240,632 | €195,513 | -€45,119 | -18.8% |
| Amounts payable within one year | 42/48 | €527,662 | €437,310 | -€90,352 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €109,396 | €111,333 | +€1,936 | +1.8% |
| Financial debts | 43 | €120,000 | €105,000 | -€15,000 | -12.5% |
| Credit institutions | 430/8 | €120,000 | €105,000 | -€15,000 | -12.5% |
| Trade debts | 44 | €159,030 | €60,235 | -€98,795 | -62.1% |
| Suppliers | 440/4 | €159,030 | €60,235 | -€98,795 | -62.1% |
| Taxes, remuneration and social security | 45 | €75,985 | €104,618 | +€28,634 | +37.7% |
| Taxes | 450/3 | €31,869 | €54,834 | +€22,965 | +72.1% |
| Remuneration and social security | 454/9 | €44,116 | €49,785 | +€5,669 | +12.8% |
| Other amounts payable | 47/48 | €63,251 | €56,124 | -€7,127 | -11.3% |
| Accrued charges and deferred income | 492/3 | €8,798 | €8,397 | -€400 | -4.6% |
| Remuneration, social security and pensions | 62 | €331,974 | €330,978 | -€997 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,391 | €84,280 | +€12,890 | +18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€266 | -€266 | |
| Other operating charges | 640/8 | €4,095 | €4,597 | +€501 | +12.2% |
| Gross operating margin | 9900 | €429,174 | €763,965 | +€334,791 | +78.0% |
| Operating profit (loss) | 9901 | €21,714 | €344,377 | +€322,663 | +1486.0% |
| Financial income | 75/76B | €7,151 | €8,495 | +€1,344 | +18.8% |
| Recurring financial income | 75 | €7,151 | €8,495 | +€1,344 | +18.8% |
| Financial charges | 65/66B | €38,590 | €44,778 | +€6,188 | +16.0% |
| Recurring financial charges | 65 | €38,590 | €44,778 | +€6,188 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,725 | €308,094 | +€317,819 | |
| Income taxes | 67/77 | €204 | €92,723 | +€92,519 | +45323.7% |
| Profit (loss) for the period | 9904 | -€9,929 | €215,371 | +€225,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,929 | €215,371 | +€225,300 |
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 6 October 2026 via checked.be.