BESAM ENGINEERING: 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.
BESAM ENGINEERING
Largest movements
- Cash -€29,060
down €29,060 (-51.2%), from €56,722 to €27,663
mainly Other debts (-€26,882) and Trade debts (-€12,828)
- Tangible fixed assets -€6,338
down €6,338 (-10.7%), from €59,446 to €53,109
of which Land and buildings: -€6,422
- Stocks and contracts +€3,772
up €3,772 (+2.4%), from €157,704 to €161,476
- Other debts -€26,882
down €26,882 (-11.4%), from €236,244 to €209,362
- Trade debts -€12,828
down €12,828 (-27.3%), from €46,981 to €34,153
- Profit (loss) carried forward +€10,256
up €10,256 (+50.5%), from €20,292 to €30,548
- Tax, wage and social debts -€4,660
down €4,660 (-27.1%), from €17,197 to €12,538
of which Taxes: -€3,674
- Gross operating margin -€28,053
down €28,053 (-25.9%), from €108,453 to €80,399
- Other operating charges -€15,659
down €15,659 (-90.9%), from €17,236 to €1,577
- Staff costs +€6,670
up €6,670 (+15.0%), from €44,393 to €51,063
- Depreciation -€2,609
down €2,609 (-18.2%), from €14,356 to €11,746
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 | €346,951 | €312,836 | -€34,115 | -9.8% |
| Fixed assets | 21/28 | €59,546 | €53,209 | -€6,338 | -10.6% |
| Tangible fixed assets | 22/27 | €59,446 | €53,109 | -€6,338 | -10.7% |
| Land and buildings | 22 | €41,992 | €35,570 | -€6,422 | -15.3% |
| Plant, machinery and equipment | 23 | €17,191 | €17,538 | +€348 | +2.0% |
| Furniture and vehicles | 24 | €264 | - | -€264 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €287,405 | €259,628 | -€27,777 | -9.7% |
| Stocks and contracts in progress | 3 | €157,704 | €161,476 | +€3,772 | +2.4% |
| Stocks | 30/36 | €157,704 | €161,476 | +€3,772 | +2.4% |
| Amounts receivable within one year | 40/41 | €70,675 | €68,162 | -€2,513 | -3.6% |
| Trade receivables | 40 | €48,198 | €45,412 | -€2,786 | -5.8% |
| Other amounts receivable | 41 | €22,476 | €22,750 | +€273 | +1.2% |
| Cash at bank and in hand | 54/58 | €56,722 | €27,663 | -€29,060 | -51.2% |
| Deferred charges and accrued income | 490/1 | €2,304 | €2,328 | +€24 | +1.0% |
| Total equity and liabilities | 10/49 | €346,951 | €312,836 | -€34,115 | -9.8% |
| Equity | 10/15 | €46,056 | €56,312 | +€10,256 | +22.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €974 | €974 | = | 0.0% |
| Distributable reserves | 133 | €974 | €974 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,292 | €30,548 | +€10,256 | +50.5% |
| Amounts payable | 17/49 | €300,895 | €256,525 | -€44,370 | -14.7% |
| Amounts payable within one year | 42/48 | €300,895 | €256,525 | -€44,370 | -14.7% |
| Trade debts | 44 | €46,981 | €34,153 | -€12,828 | -27.3% |
| Suppliers | 440/4 | €46,981 | €34,153 | -€12,828 | -27.3% |
| Advances received on contracts in progress | 46 | €472 | €472 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,197 | €12,538 | -€4,660 | -27.1% |
| Taxes | 450/3 | €10,863 | €7,189 | -€3,674 | -33.8% |
| Remuneration and social security | 454/9 | €6,334 | €5,348 | -€986 | -15.6% |
| Other amounts payable | 47/48 | €236,244 | €209,362 | -€26,882 | -11.4% |
| Remuneration, social security and pensions | 62 | €44,393 | €51,063 | +€6,670 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,356 | €11,746 | -€2,609 | -18.2% |
| Other operating charges | 640/8 | €17,236 | €1,577 | -€15,659 | -90.9% |
| Gross operating margin | 9900 | €108,453 | €80,399 | -€28,053 | -25.9% |
| Operating profit (loss) | 9901 | €32,468 | €16,013 | -€16,455 | -50.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,949 | €2,383 | -€566 | -19.2% |
| Recurring financial charges | 65 | €2,949 | €2,383 | -€566 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €29,519 | €13,630 | -€15,889 | -53.8% |
| Income taxes | 67/77 | €3,568 | €3,374 | -€194 | -5.4% |
| Profit (loss) for the period | 9904 | €25,951 | €10,256 | -€15,695 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,951 | €10,256 | -€15,695 | -60.5% |
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.