BESI TRANS: 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 TRANS
Largest movements
- Receivables within one year +€53,302
up €53,302 (+107%), from €49,840 to €103,142
of which Trade receivables: +€34,190
- Tangible fixed assets +€34,417
new in 2025: €34,417
- Cash +€22,051
up €22,051 (+165%), from €13,327 to €35,378
mainly Net result for the year (+€64,293) and Trade debts (+€34,409)
- Financial fixed assets +€10,000
up €10,000 (+190%), from €5,250 to €15,250
- Profit (loss) carried forward +€64,293
up €64,293 (+138%), from €46,510 to €110,803
- Trade debts +€34,409
up €34,409 (+929%), from €3,705 to €38,114
- Tax, wage and social debts +€21,068
up €21,068 (+139%), from €15,202 to €36,269
of which Taxes: +€14,447
- Gross operating margin +€116,661
up €116,661 (+431%), from €27,046 to €143,707
- Staff costs +€49,409
new in 2025: €49,409
- Depreciation +€12,708
new in 2025: €12,708
- Taxes +€9,639
up €9,639 (+181%), from €5,339 to €14,978
- Financial income -€1,637
no longer reported in 2025 (was €1,637)
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.
Derived cash bridge
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 | €68,417 | €188,187 | +€119,770 | +175% |
| Fixed assets | 21/28 | €5,250 | €49,667 | +€44,417 | +846% |
| Tangible fixed assets | 22/27 | - | €34,417 | +€34,417 | |
| Furniture and vehicles | 24 | - | €34,417 | +€34,417 | |
| Financial fixed assets | 28 | €5,250 | €15,250 | +€10,000 | +190% |
| Current assets | 29/58 | €63,167 | €138,520 | +€75,353 | +119% |
| Amounts receivable within one year | 40/41 | €49,840 | €103,142 | +€53,302 | +107% |
| Trade receivables | 40 | €6,731 | €40,921 | +€34,190 | +508% |
| Other amounts receivable | 41 | €43,109 | €62,221 | +€19,112 | +44.3% |
| Cash at bank and in hand | 54/58 | €13,327 | €35,378 | +€22,051 | +165% |
| Total equity and liabilities | 10/49 | €68,417 | €188,187 | +€119,770 | +175% |
| Equity | 10/15 | €49,510 | €113,803 | +€64,293 | +130% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,510 | €110,803 | +€64,293 | +138% |
| Amounts payable | 17/49 | €18,907 | €74,383 | +€55,477 | +293% |
| Amounts payable within one year | 42/48 | €18,907 | €74,383 | +€55,477 | +293% |
| Trade debts | 44 | €3,705 | €38,114 | +€34,409 | +929% |
| Suppliers | 440/4 | €3,705 | €38,114 | +€34,409 | +929% |
| Taxes, remuneration and social security | 45 | €15,202 | €36,269 | +€21,068 | +139% |
| Taxes | 450/3 | €15,202 | €29,649 | +€14,447 | +95.0% |
| Remuneration and social security | 454/9 | - | €6,620 | +€6,620 | |
| Remuneration, social security and pensions | 62 | - | €49,409 | +€49,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,708 | +€12,708 | |
| Other operating charges | 640/8 | €1,634 | €1,878 | +€243 | +14.9% |
| Gross operating margin | 9900 | €27,046 | €143,707 | +€116,661 | +431% |
| Operating profit (loss) | 9901 | €25,411 | €79,711 | +€54,300 | +214% |
| Financial income | 75/76B | €1,637 | - | -€1,637 | |
| Recurring financial income | 75 | €1,637 | - | -€1,637 | |
| Financial charges | 65/66B | €343 | €441 | +€98 | +28.6% |
| Recurring financial charges | 65 | €343 | €441 | +€98 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €26,705 | €79,271 | +€52,565 | +197% |
| Income taxes | 67/77 | €5,339 | €14,978 | +€9,639 | +181% |
| Profit (loss) for the period | 9904 | €21,366 | €64,293 | +€42,926 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €21,366 | €64,293 | +€42,926 | +201% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.