BESIGNN: 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.
BESIGNN
Largest movements
- Cash +€18,696
up €18,696 (+451%), from €4,142 to €22,839
mainly Net result for the year (+€14,500) and Tax, wage and social debts (+€8,068)
- Receivables within one year +€3,845
new in 2025: €3,845
- Profit (loss) carried forward +€14,500
up €14,500 (+4,709%), from €308 to €14,808
- Tax, wage and social debts +€8,068
up €8,068 (+4,026%), from €200 to €8,268
- Gross operating margin +€18,541
up €18,541 (+3,946%), from €470 to €19,011
- Taxes +€4,081
up €4,081 (+4,050%), from €101 to €4,182
- Other operating charges +€323
new in 2025: €323
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 | €4,142 | €26,684 | +€22,542 | +544% |
| Current assets | 29/58 | €4,142 | €26,684 | +€22,542 | +544% |
| Amounts receivable within one year | 40/41 | - | €3,845 | +€3,845 | |
| Trade receivables | 40 | - | €3,845 | +€3,845 | |
| Cash at bank and in hand | 54/58 | €4,142 | €22,839 | +€18,696 | +451% |
| Total equity and liabilities | 10/49 | €4,142 | €26,684 | +€22,542 | +544% |
| Equity | 10/15 | €2,808 | €17,308 | +€14,500 | +516% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308 | €14,808 | +€14,500 | +4,709% |
| Amounts payable | 17/49 | €1,335 | €9,376 | +€8,041 | +603% |
| Amounts payable within one year | 42/48 | €1,335 | €9,376 | +€8,041 | +603% |
| Trade debts | 44 | €600 | €574 | -€26 | -4.4% |
| Suppliers | 440/4 | €600 | €574 | -€26 | -4.4% |
| Taxes, remuneration and social security | 45 | €200 | €8,268 | +€8,068 | +4,026% |
| Taxes | 450/3 | €200 | €8,268 | +€8,068 | +4,026% |
| Other amounts payable | 47/48 | €534 | €534 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €323 | +€323 | |
| Gross operating margin | 9900 | €470 | €19,011 | +€18,541 | +3,946% |
| Operating profit (loss) | 9901 | €470 | €18,688 | +€18,218 | +3,877% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €61 | €6 | -€56 | -90.7% |
| Recurring financial charges | 65 | €61 | €6 | -€56 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €409 | €18,682 | +€18,274 | +4,471% |
| Income taxes | 67/77 | €101 | €4,182 | +€4,081 | +4,050% |
| Profit (loss) for the period | 9904 | €308 | €14,500 | +€14,192 | +4,609% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €14,500 | +€14,192 | +4,609% |
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 18 October 2026 via checked.be.