BESARDI: 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.
BESARDI
Largest movements
- Cash +€9,976
up €9,976 (+1,433%), from €696 to €10,673
mainly Other debts (+€6,549) and Net result for the year (+€3,417)
- Receivables within one year +€1,194
up €1,194 (+110%), from €1,083 to €2,278
of which Other amounts receivable: +€1,672
- Other debts +€6,549
up €6,549 (+6,590%), from €99 to €6,649
- Profit (loss) carried forward +€3,417
up €3,417 (+28.4%), from -€12,019 to -€8,601
- Trade debts +€1,204
up €1,204 (+606%), from €199 to €1,403
- Gross operating margin +€15,289
up €15,289, from -€11,797 to €3,492
- Other operating charges -€189
no longer reported in 2025 (was €189)
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 | €3,280 | €14,450 | +€11,171 | +341% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,780 | €12,950 | +€11,171 | +628% |
| Amounts receivable within one year | 40/41 | €1,083 | €2,278 | +€1,194 | +110% |
| Trade receivables | 40 | €477 | - | -€477 | |
| Other amounts receivable | 41 | €606 | €2,278 | +€1,672 | +276% |
| Cash at bank and in hand | 54/58 | €696 | €10,673 | +€9,976 | +1,433% |
| Total equity and liabilities | 10/49 | €3,280 | €14,450 | +€11,171 | +341% |
| Equity | 10/15 | €2,981 | €6,399 | +€3,417 | +115% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,019 | -€8,601 | +€3,417 | +28.4% |
| Amounts payable | 17/49 | €298 | €8,051 | +€7,753 | +2,601% |
| Amounts payable within one year | 42/48 | €298 | €8,051 | +€7,753 | +2,601% |
| Trade debts | 44 | €199 | €1,403 | +€1,204 | +606% |
| Suppliers | 440/4 | €199 | €1,403 | +€1,204 | +606% |
| Other amounts payable | 47/48 | €99 | €6,649 | +€6,549 | +6,590% |
| Other operating charges | 640/8 | €189 | - | -€189 | |
| Gross operating margin | 9900 | -€11,797 | €3,492 | +€15,289 | |
| Operating profit (loss) | 9901 | -€11,986 | €3,492 | +€15,478 | |
| Financial charges | 65/66B | €33 | €74 | +€42 | +129% |
| Recurring financial charges | 65 | €33 | €74 | +€42 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€12,019 | €3,417 | +€15,436 | |
| Profit (loss) for the period | 9904 | -€12,019 | €3,417 | +€15,436 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,019 | €3,417 | +€15,436 |
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 23 October 2026 via checked.be.