Bescooter: 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.
Bescooter
Largest movements
- Cash -€17,385
down €17,385 (-99.7%), from €17,438 to €53
mainly Net result for the year (-€29,540) and Receivables within one year (-€5,503)
- Receivables within one year +€5,503
up €5,503 (+90.7%), from €6,066 to €11,569
of which Trade receivables: +€5,393
- Stocks and contracts -€5,325
down €5,325 (-9.6%), from €55,337 to €50,012
- Profit (loss) carried forward -€29,540
down €29,540 (-127.7%), from -€23,133 to -€52,673
- Other debts +€9,239
up €9,239 (+10.1%), from €91,415 to €100,654
- Trade debts +€3,641
up €3,641 (+131.9%), from €2,760 to €6,401
- Tax, wage and social debts -€2,245
down €2,245 (-75.3%), from €2,982 to €737
- Accrued charges and deferred income +€1,356
up €1,356 (+29.5%), from €4,593 to €5,949
- Gross operating margin +€2,830
up €2,830 (+10.4%), from -€27,160 to -€24,330
- Other operating charges +€308
up €308 (+65.8%), from €468 to €775
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 | €80,617 | €63,068 | -€17,549 | -21.8% |
| Fixed assets | 21/28 | €976 | €976 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €79,641 | €62,092 | -€17,549 | -22.0% |
| Stocks and contracts in progress | 3 | €55,337 | €50,012 | -€5,325 | -9.6% |
| Stocks | 30/36 | €55,337 | €50,012 | -€5,325 | -9.6% |
| Amounts receivable within one year | 40/41 | €6,066 | €11,569 | +€5,503 | +90.7% |
| Trade receivables | 40 | €6,066 | €11,459 | +€5,393 | +88.9% |
| Other amounts receivable | 41 | €0 | €110 | +€110 | |
| Cash at bank and in hand | 54/58 | €17,438 | €53 | -€17,385 | -99.7% |
| Deferred charges and accrued income | 490/1 | €800 | €457 | -€343 | -42.8% |
| Total equity and liabilities | 10/49 | €80,617 | €63,068 | -€17,549 | -21.8% |
| Equity | 10/15 | -€21,133 | -€50,673 | -€29,540 | -139.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,133 | -€52,673 | -€29,540 | -127.7% |
| Amounts payable | 17/49 | €101,750 | €113,740 | +€11,991 | +11.8% |
| Amounts payable within one year | 42/48 | €97,157 | €107,792 | +€10,635 | +10.9% |
| Trade debts | 44 | €2,760 | €6,401 | +€3,641 | +131.9% |
| Suppliers | 440/4 | €2,760 | €6,401 | +€3,641 | +131.9% |
| Taxes, remuneration and social security | 45 | €2,982 | €737 | -€2,245 | -75.3% |
| Taxes | 450/3 | €2,982 | €737 | -€2,245 | -75.3% |
| Other amounts payable | 47/48 | €91,415 | €100,654 | +€9,239 | +10.1% |
| Accrued charges and deferred income | 492/3 | €4,593 | €5,949 | +€1,356 | +29.5% |
| Other operating charges | 640/8 | €468 | €775 | +€308 | +65.8% |
| Non-recurring operating charges | 66A | - | €4,347 | +€4,347 | |
| Gross operating margin | 9900 | -€27,160 | -€24,330 | +€2,830 | +10.4% |
| Operating profit (loss) | 9901 | -€27,628 | -€29,452 | -€1,824 | -6.6% |
| Financial income | 75/76B | €203 | €3 | -€200 | -98.6% |
| Recurring financial income | 75 | €203 | €3 | -€200 | -98.6% |
| Financial charges | 65/66B | €127 | €91 | -€37 | -28.7% |
| Recurring financial charges | 65 | €127 | €91 | -€37 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,552 | -€29,540 | -€1,988 | -7.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€27,552 | -€29,540 | -€1,988 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,552 | -€29,540 | -€1,988 | -7.2% |
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 5 October 2026 via checked.be.