BESJA HOLDING: what changed
BESJA HOLDING
Largest movements
- Cash -€167,821
down €167,821 (-49.3%), from €340,551 to €172,730
mainly Contributions, distributions and other (-€1.0m)
- Contributions -€1.0m
down €1.0m (-34.5%), from €2.9m to €1.9m
- Other debts +€818,610
up €818,610 (+199%), from €411,021 to €1.2m
- Gross operating margin +€11,942
up €11,942, from -€219 to €11,723
- Financial charges +€2,818
up €2,818 (+66.1%), from €4,262 to €7,079
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,245,973 | €3,073,663 | -€172,310 | -5.3% |
| Fixed assets | 21/28 | €2,900,000 | €2,900,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,900,000 | €2,900,000 | = | 0.0% |
| Current assets | 29/58 | €345,973 | €173,663 | -€172,310 | -49.8% |
| Amounts receivable within one year | 40/41 | €4,500 | - | -€4,500 | |
| Trade receivables | 40 | €4,500 | - | -€4,500 | |
| Cash at bank and in hand | 54/58 | €340,551 | €172,730 | -€167,821 | -49.3% |
| Deferred charges and accrued income | 490/1 | €922 | €933 | +€11 | +1.2% |
| Total equity and liabilities | 10/49 | €3,245,973 | €3,073,663 | -€172,310 | -5.3% |
| Equity | 10/15 | €2,830,842 | €1,835,423 | -€995,419 | -35.2% |
| Contributions | 10/11 | €2,900,000 | €1,900,000 | -€1.0m | -34.5% |
| Profit (loss) carried forward | 14 | -€69,158 | -€64,577 | +€4,581 | +6.6% |
| Amounts payable | 17/49 | €415,131 | €1,238,240 | +€823,108 | +198% |
| Amounts payable within one year | 42/48 | €411,021 | €1,230,895 | +€819,874 | +199% |
| Trade debts | 44 | - | €1,263 | +€1,263 | |
| Suppliers | 440/4 | - | €1,263 | +€1,263 | |
| Other amounts payable | 47/48 | €411,021 | €1,229,631 | +€818,610 | +199% |
| Accrued charges and deferred income | 492/3 | €4,110 | €7,345 | +€3,235 | +78.7% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€219 | €11,723 | +€11,942 | |
| Operating profit (loss) | 9901 | -€281 | €11,661 | +€11,942 | |
| Financial charges | 65/66B | €4,262 | €7,079 | +€2,818 | +66.1% |
| Recurring financial charges | 65 | €4,262 | €7,079 | +€2,818 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,543 | €4,581 | +€9,124 | |
| Profit (loss) for the period | 9904 | -€4,543 | €4,581 | +€9,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,543 | €4,581 | +€9,124 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.