BESERMI: 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.
BESERMI
Largest movements
- Tangible fixed assets -€71,558
down €71,558 (-6.8%), from €1.1m to €981,441
of which Land and buildings: -€70,023
- Cash +€71,513
up €71,513 (+45.6%), from €156,879 to €228,392
mainly Depreciation (+€71,558) and Net result for the year (+€24,323)
- Receivables within one year +€21,989
up €21,989 (+197.2%), from €11,150 to €33,140
of which Other amounts receivable: +€19,376
- Profit (loss) carried forward +€24,323
up €24,323 (+12.3%), from €197,766 to €222,089
- Gross operating margin +€10,942
up €10,942 (+12.6%), from €86,539 to €97,481
- Depreciation -€5,358
down €5,358 (-7.0%), from €76,916 to €71,558
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 | €1,221,028 | €1,247,757 | +€26,729 | +2.2% |
| Fixed assets | 21/28 | €1,052,999 | €981,441 | -€71,558 | -6.8% |
| Tangible fixed assets | 22/27 | €1,052,999 | €981,441 | -€71,558 | -6.8% |
| Land and buildings | 22 | €1,048,285 | €978,262 | -€70,023 | -6.7% |
| Plant, machinery and equipment | 23 | €3,746 | €2,593 | -€1,153 | -30.8% |
| Furniture and vehicles | 24 | €968 | €586 | -€381 | -39.4% |
| Current assets | 29/58 | €168,029 | €266,316 | +€98,287 | +58.5% |
| Amounts receivable within one year | 40/41 | €11,150 | €33,140 | +€21,989 | +197.2% |
| Trade receivables | 40 | €0 | €2,613 | +€2,613 | |
| Other amounts receivable | 41 | €11,150 | €30,526 | +€19,376 | +173.8% |
| Cash at bank and in hand | 54/58 | €156,879 | €228,392 | +€71,513 | +45.6% |
| Deferred charges and accrued income | 490/1 | - | €4,784 | +€4,784 | |
| Total equity and liabilities | 10/49 | €1,221,028 | €1,247,757 | +€26,729 | +2.2% |
| Equity | 10/15 | €1,218,171 | €1,242,494 | +€24,323 | +2.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,001,855 | €1,001,855 | = | 0.0% |
| Distributable reserves | 133 | €1,001,855 | €1,001,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,766 | €222,089 | +€24,323 | +12.3% |
| Amounts payable | 17/49 | €2,857 | €5,263 | +€2,407 | +84.3% |
| Amounts payable within one year | 42/48 | €2,857 | €5,181 | +€2,324 | +81.3% |
| Trade debts | 44 | €236 | €2,560 | +€2,324 | +984.7% |
| Suppliers | 440/4 | €236 | €2,560 | +€2,324 | +984.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,121 | €1,121 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,916 | €71,558 | -€5,358 | -7.0% |
| Other operating charges | 640/8 | €1,816 | €1,424 | -€392 | -21.6% |
| Gross operating margin | 9900 | €86,539 | €97,481 | +€10,942 | +12.6% |
| Operating profit (loss) | 9901 | €7,808 | €24,499 | +€16,691 | +213.8% |
| Financial income | 75/76B | €0 | €33 | +€32 | +11985.2% |
| Recurring financial income | 75 | €0 | €33 | +€32 | +11985.2% |
| Financial charges | 65/66B | €225 | €209 | -€16 | -7.1% |
| Recurring financial charges | 65 | €225 | €209 | -€16 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €7,583 | €24,323 | +€16,739 | +220.7% |
| Profit (loss) for the period | 9904 | €7,583 | €24,323 | +€16,739 | +220.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,583 | €24,323 | +€16,739 | +220.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.