BESIMMO: 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.
BESIMMO
Largest movements
- Receivables within one year +€67,919
up €67,919 (+85.3%), from €79,665 to €147,583
of which Trade receivables: +€113,339
- Cash +€5,351
up €5,351 (+106%), from €5,038 to €10,389
mainly Net result for the year (+€68,390) and Other debts (+€30,925)
- Tangible fixed assets -€5,315
down €5,315 (-53.7%), from €9,890 to €4,575
of which Furniture and vehicles: -€3,000
- Profit (loss) carried forward +€43,390
up €43,390, from -€41,511 to €1,878
- Trade debts -€40,350
down €40,350 (-36.3%), from €111,035 to €70,685
- Other debts +€30,925
up €30,925 (+586%), from €5,277 to €36,203
- Reserves +€25,000
up €25,000 (+1,344%), from €1,860 to €26,860
of which Distributable reserves: +€26,860
- Tax, wage and social debts +€13,797
up €13,797 (+373%), from €3,701 to €17,498
- Gross operating margin +€107,469
up €107,469, from -€13,207 to €94,262
- Taxes +€10,644
new in 2025: €10,644
- Financial charges +€5,006
up €5,006 (+213%), from €2,349 to €7,355
- Financial income -€2,620
no longer reported in 2025 (was €2,620)
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 | €122,735 | €190,825 | +€68,090 | +55.5% |
| Formation expenses | 20 | €10 | €10 | = | 0.0% |
| Fixed assets | 21/28 | €10,990 | €5,675 | -€5,315 | -48.4% |
| Tangible fixed assets | 22/27 | €9,890 | €4,575 | -€5,315 | -53.7% |
| Plant, machinery and equipment | 23 | €2,315 | - | -€2,315 | |
| Furniture and vehicles | 24 | €7,575 | €4,575 | -€3,000 | -39.6% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €111,735 | €185,140 | +€73,405 | +65.7% |
| Stocks and contracts in progress | 3 | €25,821 | €25,821 | = | 0.0% |
| Stocks | 30/36 | €25,821 | €25,821 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,665 | €147,583 | +€67,919 | +85.3% |
| Trade receivables | 40 | €9,311 | €122,650 | +€113,339 | +1,217% |
| Other amounts receivable | 41 | €70,354 | €24,933 | -€45,420 | -64.6% |
| Cash at bank and in hand | 54/58 | €5,038 | €10,389 | +€5,351 | +106% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,346 | +€135 | +11.1% |
| Total equity and liabilities | 10/49 | €122,735 | €190,825 | +€68,090 | +55.5% |
| Equity | 10/15 | -€21,051 | €47,338 | +€68,390 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €26,860 | +€25,000 | +1,344% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €26,860 | +€26,860 | |
| Profit (loss) carried forward | 14 | -€41,511 | €1,878 | +€43,390 | |
| Amounts payable | 17/49 | €143,786 | €143,486 | -€300 | -0.2% |
| Amounts payable after more than one year | 17 | €18,579 | €12,052 | -€6,527 | -35.1% |
| Financial debts | 170/4 | €18,579 | €12,052 | -€6,527 | -35.1% |
| Amounts payable within one year | 42/48 | €125,207 | €131,435 | +€6,227 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €5,194 | €7,049 | +€1,855 | +35.7% |
| Trade debts | 44 | €111,035 | €70,685 | -€40,350 | -36.3% |
| Suppliers | 440/4 | €111,035 | €70,685 | -€40,350 | -36.3% |
| Taxes, remuneration and social security | 45 | €3,701 | €17,498 | +€13,797 | +373% |
| Taxes | 450/3 | €3,701 | €17,498 | +€13,797 | +373% |
| Other amounts payable | 47/48 | €5,277 | €36,203 | +€30,925 | +586% |
| Non-recurring operating income | 76A | €3,930 | - | -€3,930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,315 | €5,315 | = | 0.0% |
| Other operating charges | 640/8 | €2,206 | €2,558 | +€352 | +16.0% |
| Gross operating margin | 9900 | -€13,207 | €94,262 | +€107,469 | |
| Operating profit (loss) | 9901 | -€20,728 | €86,389 | +€107,117 | |
| Financial income | 75/76B | €2,620 | - | -€2,620 | |
| Recurring financial income | 75 | €2,620 | - | -€2,620 | |
| Financial charges | 65/66B | €2,349 | €7,355 | +€5,006 | +213% |
| Recurring financial charges | 65 | €2,349 | €7,355 | +€5,006 | +213% |
| Profit (loss) for the period before taxes | 9903 | -€20,457 | €79,034 | +€99,491 | |
| Income taxes | 67/77 | - | €10,644 | +€10,644 | |
| Profit (loss) for the period | 9904 | -€20,457 | €68,390 | +€88,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,457 | €68,390 | +€88,846 |
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 21 October 2026 via checked.be.