BESLER: 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.
BESLER
Largest movements
- Stocks and contracts +€12,276
up €12,276 (+25.1%), from €48,934 to €61,209
- Cash +€2,538
up €2,538 (+291.0%), from €872 to €3,410
mainly Other debts (+€25,939) and Depreciation (+€290)
- Receivables within one year +€1,814
up €1,814 (+622.3%), from €292 to €2,106
- Other debts +€25,939
up €25,939 (+91.1%), from €28,460 to €54,399
- Trade debts -€5,777
down €5,777 (-90.4%), from €6,393 to €616
- Profit (loss) carried forward -€3,109
down €3,109 (-23.3%), from -€13,349 to -€16,458
- Tax, wage and social debts -€715
down €715 (-69.4%), from €1,030 to €315
- Gross operating margin -€961
down €961 (-51.7%), from -€1,859 to -€2,819
- Other operating charges -€109
no longer reported in 2024 (was €109)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,185 | €67,523 | +€16,338 | +31.9% |
| Fixed assets | 21/28 | €1,088 | €798 | -€290 | -26.7% |
| Tangible fixed assets | 22/27 | €1,088 | €798 | -€290 | -26.7% |
| Plant, machinery and equipment | 23 | €1,088 | €798 | -€290 | -26.7% |
| Current assets | 29/58 | €50,097 | €66,725 | +€16,628 | +33.2% |
| Stocks and contracts in progress | 3 | €48,934 | €61,209 | +€12,276 | +25.1% |
| Stocks | 30/36 | €48,934 | €61,209 | +€12,276 | +25.1% |
| Amounts receivable within one year | 40/41 | €292 | €2,106 | +€1,814 | +622.3% |
| Other amounts receivable | 41 | €292 | €2,106 | +€1,814 | +622.3% |
| Cash at bank and in hand | 54/58 | €872 | €3,410 | +€2,538 | +291.0% |
| Total equity and liabilities | 10/49 | €51,185 | €67,523 | +€16,338 | +31.9% |
| Equity | 10/15 | €6,302 | €3,193 | -€3,109 | -49.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,059 | €1,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,059 | €1,059 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,059 | €1,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,349 | -€16,458 | -€3,109 | -23.3% |
| Amounts payable | 17/49 | €44,883 | €64,330 | +€19,447 | +43.3% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,883 | €55,330 | +€19,447 | +54.2% |
| Trade debts | 44 | €6,393 | €616 | -€5,777 | -90.4% |
| Suppliers | 440/4 | €6,393 | €616 | -€5,777 | -90.4% |
| Taxes, remuneration and social security | 45 | €1,030 | €315 | -€715 | -69.4% |
| Taxes | 450/3 | €1,030 | €315 | -€715 | -69.4% |
| Other amounts payable | 47/48 | €28,460 | €54,399 | +€25,939 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €290 | = | 0.0% |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | -€1,859 | -€2,819 | -€961 | -51.7% |
| Operating profit (loss) | 9901 | -€2,258 | -€3,109 | -€852 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,258 | -€3,109 | -€852 | -37.7% |
| Profit (loss) for the period | 9904 | -€2,258 | -€3,109 | -€852 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,258 | -€3,109 | -€852 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.