Besava: 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.
Besava
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€13,200
down €13,200 (-25.6%), from €51,544 to €38,344
mainly Current investments (-€50,000) and Receivables within one year (-€7,580)
- Receivables within one year +€7,580
up €7,580 (+2501.0%), from €303 to €7,884
of which Trade receivables: +€7,884
- Tangible fixed assets -€3,988
down €3,988 (-19.6%), from €20,304 to €16,317
of which Plant, machinery and equipment: -€2,142
- Reserves +€40,065
up €40,065 (+57.8%), from €69,356 to €109,421
- Trade debts +€2,667
up €2,667 (+324.7%), from €821 to €3,488
- Tax, wage and social debts -€1,795
down €1,795 (-28.5%), from €6,296 to €4,502
- Gross operating margin +€12,240
up €12,240 (+28.6%), from €42,734 to €54,974
- Other operating charges +€2,822
up €2,822 (+747.3%), from €378 to €3,200
- Taxes -€2,106
down €2,106 (-21.3%), from €9,896 to €7,791
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 | €80,313 | €120,544 | +€40,231 | +50.1% |
| Fixed assets | 21/28 | €20,304 | €16,317 | -€3,988 | -19.6% |
| Tangible fixed assets | 22/27 | €20,304 | €16,317 | -€3,988 | -19.6% |
| Land and buildings | 22 | €13,844 | €11,998 | -€1,846 | -13.3% |
| Plant, machinery and equipment | 23 | €6,460 | €4,318 | -€2,142 | -33.2% |
| Current assets | 29/58 | €60,009 | €104,228 | +€44,219 | +73.7% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €303 | €7,884 | +€7,580 | +2501.0% |
| Trade receivables | 40 | - | €7,884 | +€7,884 | |
| Other amounts receivable | 41 | €303 | - | -€303 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €51,544 | €38,344 | -€13,200 | -25.6% |
| Deferred charges and accrued income | 490/1 | €162 | - | -€162 | |
| Total equity and liabilities | 10/49 | €80,313 | €120,544 | +€40,231 | +50.1% |
| Equity | 10/15 | €72,356 | €112,421 | +€40,065 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,356 | €109,421 | +€40,065 | +57.8% |
| Distributable reserves | 133 | €69,356 | €109,421 | +€40,065 | +57.8% |
| Amounts payable | 17/49 | €7,958 | €8,123 | +€166 | +2.1% |
| Amounts payable within one year | 42/48 | €7,118 | €8,123 | +€1,006 | +14.1% |
| Trade debts | 44 | €821 | €3,488 | +€2,667 | +324.7% |
| Suppliers | 440/4 | €821 | €3,488 | +€2,667 | +324.7% |
| Taxes, remuneration and social security | 45 | €6,296 | €4,502 | -€1,795 | -28.5% |
| Taxes | 450/3 | €6,296 | €4,502 | -€1,795 | -28.5% |
| Other amounts payable | 47/48 | - | €134 | +€134 | |
| Accrued charges and deferred income | 492/3 | €840 | - | -€840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €3,988 | +€107 | +2.8% |
| Other operating charges | 640/8 | €378 | €3,200 | +€2,822 | +747.3% |
| Gross operating margin | 9900 | €42,734 | €54,974 | +€12,240 | +28.6% |
| Operating profit (loss) | 9901 | €38,476 | €47,786 | +€9,310 | +24.2% |
| Financial income | 75/76B | €191 | €382 | +€191 | +100.0% |
| Recurring financial income | 75 | €191 | €382 | +€191 | +100.0% |
| Financial charges | 65/66B | €92 | €312 | +€220 | +238.1% |
| Recurring financial charges | 65 | €92 | €312 | +€220 | +238.1% |
| Profit (loss) for the period before taxes | 9903 | €38,574 | €47,856 | +€9,282 | +24.1% |
| Income taxes | 67/77 | €9,896 | €7,791 | -€2,106 | -21.3% |
| Profit (loss) for the period | 9904 | €28,678 | €40,065 | +€11,387 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,678 | €40,065 | +€11,387 | +39.7% |
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 11 October 2026 via checked.be.