Beside Group: 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.
Beside Group
Largest movements
- Cash +€75,917
up €75,917 (+1961.7%), from €3,870 to €79,787
mainly Net result for the year (+€546,379) and Trade debts (+€59,286)
- Deferred charges and accrued income +€32,639
up €32,639 (+60442.6%), from €54 to €32,693
- Profit (loss) carried forward +€246,334
up €246,334 (+149.6%), from €164,649 to €410,983
- Other debts -€197,955
down €197,955 (-39.8%), from €498,000 to €300,045
- Trade debts +€59,286
up €59,286 (+897.2%), from €6,608 to €65,894
- Financial income +€48,618
up €48,618 (+9.1%), from €533,728 to €582,346
- Other operating income +€28,235
up €28,235 (+390.1%), from €7,237 to €35,472
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 | €1,806,182 | €1,913,847 | +€107,665 | +6.0% |
| Fixed assets | 21/28 | €800,255 | €800,255 | = | 0.0% |
| Financial fixed assets | 28 | €800,255 | €800,255 | = | 0.0% |
| Affiliated companies | 280/1 | €800,255 | €800,255 | = | 0.0% |
| Participating interests | 280 | €800,255 | €800,255 | = | 0.0% |
| Current assets | 29/58 | €1,005,927 | €1,113,592 | +€107,665 | +10.7% |
| Amounts receivable within one year | 40/41 | €2,003 | €1,112 | -€891 | -44.5% |
| Other amounts receivable | 41 | €2,003 | €1,112 | -€891 | -44.5% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Own shares | 50 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,870 | €79,787 | +€75,917 | +1961.7% |
| Deferred charges and accrued income | 490/1 | €54 | €32,693 | +€32,639 | +60442.6% |
| Total equity and liabilities | 10/49 | €1,806,182 | €1,913,847 | +€107,665 | +6.0% |
| Equity | 10/15 | €1,301,574 | €1,547,908 | +€246,334 | +18.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,036,925 | €1,036,925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,036,925 | €1,036,925 | = | 0.0% |
| Legal reserve | 130 | €36,925 | €36,925 | = | 0.0% |
| Own shares acquired | 1312 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,649 | €410,983 | +€246,334 | +149.6% |
| Amounts payable | 17/49 | €504,608 | €365,939 | -€138,669 | -27.5% |
| Amounts payable within one year | 42/48 | €504,608 | €365,939 | -€138,669 | -27.5% |
| Trade debts | 44 | €6,608 | €65,894 | +€59,286 | +897.2% |
| Suppliers | 440/4 | €6,608 | €65,894 | +€59,286 | +897.2% |
| Other amounts payable | 47/48 | €498,000 | €300,045 | -€197,955 | -39.8% |
| Operating income | 70/76A | €7,237 | €54,030 | +€46,793 | +646.6% |
| Other operating income | 74 | €7,237 | €35,472 | +€28,235 | +390.1% |
| Non-recurring operating income | 76A | - | €18,558 | +€18,558 | |
| Operating charges | 60/66A | €74,880 | €89,154 | +€14,274 | +19.1% |
| Services and other goods | 61 | €73,967 | €88,097 | +€14,130 | +19.1% |
| Other operating charges | 640/8 | €913 | €1,057 | +€144 | +15.8% |
| Operating profit (loss) | 9901 | -€67,643 | -€35,124 | +€32,519 | +48.1% |
| Financial income | 75/76B | €533,728 | €582,346 | +€48,618 | +9.1% |
| Recurring financial income | 75 | €533,728 | €582,346 | +€48,618 | +9.1% |
| Income from financial fixed assets | 750 | €533,500 | €582,000 | +€48,500 | +9.1% |
| Income from current assets | 751 | €228 | €346 | +€118 | +51.8% |
| Financial charges | 65/66B | €687 | €843 | +€156 | +22.7% |
| Recurring financial charges | 65 | €687 | €843 | +€156 | +22.7% |
| Other financial charges | 652/9 | €687 | €843 | +€156 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €465,398 | €546,379 | +€80,981 | +17.4% |
| Profit (loss) for the period | 9904 | €465,398 | €546,379 | +€80,981 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €465,398 | €546,379 | +€80,981 | +17.4% |
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 8 October 2026 via checked.be.