BESIMI: 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.
BESIMI
Largest movements
- Cash +€157,001
up €157,001 (+93.2%), from €168,487 to €325,488
mainly Debts after one year (+€104,743) and Net result for the year (+€35,093)
- Receivables within one year +€5,068
up €5,068 (+26.1%), from €19,421 to €24,489
- Debts after one year +€104,743
new in 2025: €104,743
- Profit (loss) carried forward +€35,093
up €35,093 (+53.9%), from €65,115 to €100,208
- Tax, wage and social debts +€21,329
up €21,329 (+111.2%), from €19,175 to €40,503
of which Taxes: +€13,131
- Turnover -€232,560
no longer reported in 2025 (was €232,560)
- Purchases and services -€150,900
no longer reported in 2025 (was €150,900)
- Staff costs +€26,738
up €26,738 (+4693.2%), from €570 to €27,308
- Gross operating margin -€2,772
down €2,772 (-3.4%), from €81,661 to €78,889
- Taxes -€2,481
down €2,481 (-15.4%), from €16,064 to €13,583
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 | €190,715 | €352,077 | +€161,362 | +84.6% |
| Fixed assets | 21/28 | €2,100 | €2,100 | = | 0.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €188,615 | €349,977 | +€161,362 | +85.6% |
| Stocks and contracts in progress | 3 | €707 | - | -€707 | |
| Stocks | 30/36 | €707 | - | -€707 | |
| Amounts receivable within one year | 40/41 | €19,421 | €24,489 | +€5,068 | +26.1% |
| Trade receivables | 40 | €19,421 | €24,489 | +€5,068 | +26.1% |
| Cash at bank and in hand | 54/58 | €168,487 | €325,488 | +€157,001 | +93.2% |
| Total equity and liabilities | 10/49 | €190,715 | €352,077 | +€161,362 | +84.6% |
| Equity | 10/15 | €67,115 | €102,208 | +€35,093 | +52.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,115 | €100,208 | +€35,093 | +53.9% |
| Amounts payable | 17/49 | €123,600 | €249,869 | +€126,269 | +102.2% |
| Amounts payable after more than one year | 17 | - | €104,743 | +€104,743 | |
| Financial debts | 170/4 | - | €104,743 | +€104,743 | |
| Amounts payable within one year | 42/48 | €123,600 | €145,126 | +€21,526 | +17.4% |
| Trade debts | 44 | €96,071 | €96,268 | +€198 | +0.2% |
| Suppliers | 440/4 | €96,071 | €96,268 | +€198 | +0.2% |
| Taxes, remuneration and social security | 45 | €19,175 | €40,503 | +€21,329 | +111.2% |
| Taxes | 450/3 | €17,612 | €30,742 | +€13,131 | +74.6% |
| Remuneration and social security | 454/9 | €1,563 | €9,761 | +€8,198 | +524.4% |
| Other amounts payable | 47/48 | €8,355 | €8,355 | = | 0.0% |
| Turnover | 70 | €232,560 | - | -€232,560 | |
| Goods, raw materials, services and sundry goods | 60/61 | €150,900 | - | -€150,900 | |
| Remuneration, social security and pensions | 62 | €570 | €27,308 | +€26,738 | +4693.2% |
| Other operating charges | 640/8 | €776 | €2,502 | +€1,726 | +222.4% |
| Gross operating margin | 9900 | €81,661 | €78,889 | -€2,772 | -3.4% |
| Operating profit (loss) | 9901 | €80,315 | €49,079 | -€31,236 | -38.9% |
| Financial charges | 65/66B | €200 | €403 | +€203 | +101.3% |
| Recurring financial charges | 65 | €200 | €403 | +€203 | +101.3% |
| Profit (loss) for the period before taxes | 9903 | €80,115 | €48,676 | -€31,439 | -39.2% |
| Income taxes | 67/77 | €16,064 | €13,583 | -€2,481 | -15.4% |
| Profit (loss) for the period | 9904 | €64,050 | €35,093 | -€28,958 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,050 | €35,093 | -€28,958 | -45.2% |
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 10 October 2026 via checked.be.