BESI & CO: 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.
BESI & CO
Largest movements
- Stocks and contracts -€62,642
down €62,642 (-15.6%), from €400,618 to €337,976
- Receivables within one year -€36,319
down €36,319 (-56.7%), from €64,087 to €27,768
of which Trade receivables: -€19,545
- Tangible fixed assets -€14,740
down €14,740 (-6.3%), from €232,672 to €217,932
of which Land and buildings: -€13,140
- Trade debts -€106,774
down €106,774 (-58.2%), from €183,377 to €76,603
- Debts after one year -€21,390
down €21,390 (-10.9%), from €196,981 to €175,591
- Other debts +€18,688
up €18,688 (+9.2%), from €204,044 to €222,732
- Financial charges +€5,903
up €5,903 (+37.7%), from €15,652 to €21,555
- Gross operating margin +€3,030
up €3,030 (+7.7%), from €39,149 to €42,179
- Taxes -€649
down €649 (-59.6%), from €1,089 to €440
- Other operating charges +€451
up €451 (+13.7%), from €3,299 to €3,749
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €709,355 | €594,381 | -€114,974 | -16.2% |
| Fixed assets | 21/28 | €236,054 | €220,914 | -€15,140 | -6.4% |
| Intangible fixed assets | 21 | €1,281 | €881 | -€400 | -31.2% |
| Tangible fixed assets | 22/27 | €232,672 | €217,932 | -€14,740 | -6.3% |
| Land and buildings | 22 | €227,548 | €214,408 | -€13,140 | -5.8% |
| Plant, machinery and equipment | 23 | €5,124 | €3,524 | -€1,600 | -31.2% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €473,301 | €373,467 | -€99,834 | -21.1% |
| Stocks and contracts in progress | 3 | €400,618 | €337,976 | -€62,642 | -15.6% |
| Stocks | 30/36 | €400,618 | €337,976 | -€62,642 | -15.6% |
| Amounts receivable within one year | 40/41 | €64,087 | €27,768 | -€36,319 | -56.7% |
| Trade receivables | 40 | €45,763 | €26,218 | -€19,545 | -42.7% |
| Other amounts receivable | 41 | €18,324 | €1,550 | -€16,774 | -91.5% |
| Cash at bank and in hand | 54/58 | €8,597 | €7,724 | -€873 | -10.2% |
| Total equity and liabilities | 10/49 | €709,355 | €594,381 | -€114,974 | -16.2% |
| Equity | 10/15 | €95,242 | €96,537 | +€1,295 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,642 | €77,937 | +€1,295 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,782 | €76,077 | +€1,295 | +1.7% |
| Amounts payable | 17/49 | €614,113 | €497,844 | -€116,269 | -18.9% |
| Amounts payable after more than one year | 17 | €196,981 | €175,591 | -€21,390 | -10.9% |
| Financial debts | 170/4 | €196,981 | €175,591 | -€21,390 | -10.9% |
| Amounts payable within one year | 42/48 | €417,132 | €322,253 | -€94,879 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €22,501 | €21,390 | -€1,111 | -4.9% |
| Financial debts | 43 | €4,995 | - | -€4,995 | |
| Credit institutions | 430/8 | €4,995 | - | -€4,995 | |
| Trade debts | 44 | €183,377 | €76,603 | -€106,774 | -58.2% |
| Suppliers | 440/4 | €183,377 | €76,603 | -€106,774 | -58.2% |
| Taxes, remuneration and social security | 45 | €2,215 | €1,529 | -€687 | -31.0% |
| Taxes | 450/3 | €2,215 | €1,529 | -€687 | -31.0% |
| Other amounts payable | 47/48 | €204,044 | €222,732 | +€18,688 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,844 | €15,140 | +€296 | +2.0% |
| Other operating charges | 640/8 | €3,299 | €3,749 | +€451 | +13.7% |
| Gross operating margin | 9900 | €39,149 | €42,179 | +€3,030 | +7.7% |
| Operating profit (loss) | 9901 | €21,007 | €23,290 | +€2,283 | +10.9% |
| Financial charges | 65/66B | €15,652 | €21,555 | +€5,903 | +37.7% |
| Recurring financial charges | 65 | €15,652 | €21,555 | +€5,903 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €5,355 | €1,735 | -€3,620 | -67.6% |
| Income taxes | 67/77 | €1,089 | €440 | -€649 | -59.6% |
| Profit (loss) for the period | 9904 | €4,266 | €1,295 | -€2,972 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,266 | €1,295 | -€2,972 | -69.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.