BESCAN: 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.
BESCAN
Largest movements
- Receivables within one year +€265,897
up €265,897 (+269.7%), from €98,588 to €364,485
of which Trade receivables: +€252,631
- Cash +€40,799
up €40,799 (+3156.5%), from €1,293 to €42,091
mainly Trade debts (+€208,891) and Net result for the year (+€83,537)
- Stocks and contracts -€14,134
down €14,134 (-18.2%), from €77,634 to €63,500
- Tangible fixed assets +€11,617
new in 2025: €11,617
- Trade debts +€208,891
new in 2025: €208,891
- Reserves +€75,942
up €75,942 (+20251.3%), from €375 to €76,317
of which Tax-exempt reserves: +€75,942
- Tax, wage and social debts +€69,759
up €69,759 (+221.2%), from €31,543 to €101,302
- Short-term financial debts -€51,000
no longer reported in 2025 (was €51,000)
- Profit (loss) carried forward +€7,594
up €7,594 (+7.9%), from €96,086 to €103,680
- Gross operating margin +€75,629
up €75,629 (+179.0%), from €42,252 to €117,881
- Taxes +€16,716
up €16,716 (+199.7%), from €8,371 to €25,086
- Other operating charges -€9,720
down €9,720 (-98.2%), from €9,898 to €178
- Depreciation +€3,789
new in 2025: €3,789
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 | €225,349 | €528,845 | +€303,496 | +134.7% |
| Fixed assets | 21/28 | €47,152 | €58,769 | +€11,617 | +24.6% |
| Tangible fixed assets | 22/27 | - | €11,617 | +€11,617 | |
| Furniture and vehicles | 24 | - | €11,617 | +€11,617 | |
| Financial fixed assets | 28 | €47,152 | €47,152 | = | 0.0% |
| Current assets | 29/58 | €178,198 | €470,077 | +€291,879 | +163.8% |
| Stocks and contracts in progress | 3 | €77,634 | €63,500 | -€14,134 | -18.2% |
| Stocks | 30/36 | €77,634 | €63,500 | -€14,134 | -18.2% |
| Amounts receivable within one year | 40/41 | €98,588 | €364,485 | +€265,897 | +269.7% |
| Trade receivables | 40 | €58,992 | €311,623 | +€252,631 | +428.2% |
| Other amounts receivable | 41 | €39,596 | €52,862 | +€13,266 | +33.5% |
| Cash at bank and in hand | 54/58 | €1,293 | €42,091 | +€40,799 | +3156.5% |
| Deferred charges and accrued income | 490/1 | €683 | - | -€683 | |
| Total equity and liabilities | 10/49 | €225,349 | €528,845 | +€303,496 | +134.7% |
| Equity | 10/15 | €121,461 | €204,997 | +€83,537 | +68.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €375 | €76,317 | +€75,942 | +20251.3% |
| Non-distributable reserves | 130/1 | €375 | €375 | = | 0.0% |
| Legal reserve | 130 | €375 | €375 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €75,942 | +€75,942 | |
| Profit (loss) carried forward | 14 | €96,086 | €103,680 | +€7,594 | +7.9% |
| Amounts payable | 17/49 | €103,889 | €323,848 | +€219,959 | +211.7% |
| Amounts payable after more than one year | 17 | €11,754 | €5,729 | -€6,025 | -51.3% |
| Financial debts | 170/4 | €11,754 | €5,729 | -€6,025 | -51.3% |
| Amounts payable within one year | 42/48 | €92,135 | €318,119 | +€225,985 | +245.3% |
| Current portion of amounts payable after more than one year | 42 | €9,592 | €7,926 | -€1,665 | -17.4% |
| Financial debts | 43 | €51,000 | - | -€51,000 | |
| Credit institutions | 430/8 | €51,000 | - | -€51,000 | |
| Trade debts | 44 | - | €208,891 | +€208,891 | |
| Suppliers | 440/4 | - | €208,891 | +€208,891 | |
| Taxes, remuneration and social security | 45 | €31,543 | €101,302 | +€69,759 | +221.2% |
| Taxes | 450/3 | €31,543 | €101,302 | +€69,759 | +221.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,789 | +€3,789 | |
| Other operating charges | 640/8 | €9,898 | €178 | -€9,720 | -98.2% |
| Gross operating margin | 9900 | €42,252 | €117,881 | +€75,629 | +179.0% |
| Operating profit (loss) | 9901 | €32,354 | €113,913 | +€81,560 | +252.1% |
| Financial income | 75/76B | €2,005 | €2,316 | +€311 | +15.5% |
| Recurring financial income | 75 | €2,005 | €2,316 | +€311 | +15.5% |
| Financial charges | 65/66B | €6,678 | €7,607 | +€929 | +13.9% |
| Recurring financial charges | 65 | €6,678 | €7,607 | +€929 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €27,681 | €108,623 | +€80,942 | +292.4% |
| Income taxes | 67/77 | €8,371 | €25,086 | +€16,716 | +199.7% |
| Profit (loss) for the period | 9904 | €19,310 | €83,537 | +€64,227 | +332.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,310 | €83,537 | +€64,227 | +332.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.