Besh corp: 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.
Besh corp
Largest movements
- Tangible fixed assets -€5,548
down €5,548 (-61.2%), from €9,069 to €3,521
of which Furniture and vehicles: -€5,172
- Cash -€599
down €599 (-46.9%), from €1,277 to €679
mainly Net result for the year (-€11,415) and Debts after one year (-€6,664)
- Receivables within one year -€212
no longer reported in 2025 (was €212)
- Profit (loss) carried forward -€11,415
down €11,415 (-148055.8%), from -€8 to -€11,423
- Tax, wage and social debts +€8,054
up €8,054 (+1103.0%), from €730 to €8,784
of which Remuneration and social security: +€6,039
- Debts after one year -€6,664
down €6,664 (-79.0%), from €8,433 to €1,769
- Current portion of long-term debt +€3,412
new in 2025: €3,412
- Trade debts +€204
up €204 (+50.7%), from €403 to €607
- Gross operating margin -€8,825
down €8,825, from €3,767 to -€5,057
- Depreciation +€2,772
up €2,772 (+99.9%), from €2,776 to €5,548
- Taxes -€464
down €464 (-77.9%), from €596 to €132
- Other operating charges +€186
new in 2025: €186
- Financial charges +€92
up €92 (+22.8%), from €403 to €495
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 | €10,558 | €4,199 | -€6,359 | -60.2% |
| Fixed assets | 21/28 | €9,069 | €3,521 | -€5,548 | -61.2% |
| Tangible fixed assets | 22/27 | €9,069 | €3,521 | -€5,548 | -61.2% |
| Plant, machinery and equipment | 23 | €842 | €465 | -€377 | -44.7% |
| Furniture and vehicles | 24 | €8,227 | €3,055 | -€5,172 | -62.9% |
| Current assets | 29/58 | €1,489 | €679 | -€810 | -54.4% |
| Amounts receivable within one year | 40/41 | €212 | - | -€212 | |
| Trade receivables | 40 | €212 | - | -€212 | |
| Cash at bank and in hand | 54/58 | €1,277 | €679 | -€599 | -46.9% |
| Total equity and liabilities | 10/49 | €10,558 | €4,199 | -€6,359 | -60.2% |
| Equity | 10/15 | €992 | -€10,423 | -€11,415 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8 | -€11,423 | -€11,415 | -148055.8% |
| Amounts payable | 17/49 | €9,566 | €14,622 | +€5,057 | +52.9% |
| Amounts payable after more than one year | 17 | €8,433 | €1,769 | -€6,664 | -79.0% |
| Financial debts | 170/4 | €8,433 | €1,769 | -€6,664 | -79.0% |
| Amounts payable within one year | 42/48 | €1,133 | €12,854 | +€11,720 | +1034.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,412 | +€3,412 | |
| Trade debts | 44 | €403 | €607 | +€204 | +50.7% |
| Suppliers | 440/4 | €403 | €607 | +€204 | +50.7% |
| Taxes, remuneration and social security | 45 | €730 | €8,784 | +€8,054 | +1103.0% |
| Taxes | 450/3 | €730 | €2,744 | +€2,014 | +275.9% |
| Remuneration and social security | 454/9 | - | €6,039 | +€6,039 | |
| Other amounts payable | 47/48 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €5,548 | +€2,772 | +99.9% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €3,767 | -€5,057 | -€8,825 | |
| Operating profit (loss) | 9901 | €991 | -€10,792 | -€11,783 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €403 | €495 | +€92 | +22.8% |
| Recurring financial charges | 65 | €403 | €495 | +€92 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €589 | -€11,283 | -€11,872 | |
| Income taxes | 67/77 | €596 | €132 | -€464 | -77.9% |
| Profit (loss) for the period | 9904 | -€8 | -€11,415 | -€11,407 | -147955.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8 | -€11,415 | -€11,407 | -147955.8% |
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.