BESIMO: 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.
BESIMO
Largest movements
- Deferred charges and accrued income -€17,500
down €17,500 (-26.2%), from €66,800 to €49,300
- Receivables within one year +€12,818
up €12,818 (+438.1%), from €2,926 to €15,744
of which Trade receivables: +€12,667
- Current investments +€1,983
new in 2025: €1,983
- Short-term financial debts -€19,281
no longer reported in 2025 (was €19,281)
- Tax, wage and social debts +€10,421
up €10,421 (+253.4%), from €4,112 to €14,533
of which Taxes: +€12,642
- Other debts +€4,910
new in 2025: €4,910
- Profit (loss) carried forward +€2,905
up €2,905 (+10.8%), from €26,878 to €29,783
- Trade debts -€1,654
down €1,654 (-20.7%), from €7,992 to €6,338
- Financial income +€8,085
new in 2025: €8,085
of which Financial income: +€8,085
- Gross operating margin -€6,108
down €6,108, from €3,836 to -€2,272
- Taxes -€1,416
down €1,416 (-78.3%), from €1,808 to €392
- Financial charges +€293
up €293 (+34.1%), from €858 to €1,151
- Other operating charges +€248
up €248 (+22.2%), from €1,117 to €1,365
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,726 | €67,027 | -€2,699 | -3.9% |
| Current assets | 29/58 | €69,726 | €67,027 | -€2,699 | -3.9% |
| Amounts receivable within one year | 40/41 | €2,926 | €15,744 | +€12,818 | +438.1% |
| Trade receivables | 40 | €2,309 | €14,976 | +€12,667 | +548.6% |
| Other amounts receivable | 41 | €617 | €768 | +€151 | +24.5% |
| Current investments | 50/53 | - | €1,983 | +€1,983 | |
| Deferred charges and accrued income | 490/1 | €66,800 | €49,300 | -€17,500 | -26.2% |
| Total equity and liabilities | 10/49 | €69,726 | €67,027 | -€2,699 | -3.9% |
| Equity | 10/15 | €34,938 | €37,843 | +€2,905 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,878 | €29,783 | +€2,905 | +10.8% |
| Amounts payable | 17/49 | €34,788 | €29,184 | -€5,604 | -16.1% |
| Amounts payable within one year | 42/48 | €34,788 | €29,184 | -€5,604 | -16.1% |
| Financial debts | 43 | €19,281 | - | -€19,281 | |
| Credit institutions | 430/8 | €19,281 | - | -€19,281 | |
| Trade debts | 44 | €7,992 | €6,338 | -€1,654 | -20.7% |
| Suppliers | 440/4 | €7,992 | €6,338 | -€1,654 | -20.7% |
| Advances received on contracts in progress | 46 | €3,403 | €3,403 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,112 | €14,533 | +€10,421 | +253.4% |
| Taxes | 450/3 | €1,891 | €14,533 | +€12,642 | +668.5% |
| Remuneration and social security | 454/9 | €2,221 | - | -€2,221 | |
| Other amounts payable | 47/48 | - | €4,910 | +€4,910 | |
| Other operating charges | 640/8 | €1,117 | €1,365 | +€248 | +22.2% |
| Gross operating margin | 9900 | €3,836 | -€2,272 | -€6,108 | |
| Operating profit (loss) | 9901 | €2,719 | -€3,637 | -€6,356 | |
| Financial income | 75/76B | - | €8,085 | +€8,085 | |
| Recurring financial income | 75 | - | €8,085 | +€8,085 | |
| Non-recurring financial income | 76B | - | €8,085 | +€8,085 | |
| Financial charges | 65/66B | €858 | €1,151 | +€293 | +34.1% |
| Recurring financial charges | 65 | €858 | €1,151 | +€293 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €1,861 | €3,297 | +€1,436 | +77.2% |
| Income taxes | 67/77 | €1,808 | €392 | -€1,416 | -78.3% |
| Profit (loss) for the period | 9904 | €53 | €2,905 | +€2,852 | +5381.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53 | €2,905 | +€2,852 | +5381.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.