BESORAM: 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.
BESORAM
Largest movements
- Cash +€64,704
up €64,704 (+7,030%), from €920 to €65,625
mainly Net result for the year (+€57,596) and Depreciation (+€26,701)
- Tangible fixed assets -€23,851
down €23,851 (-59.2%), from €40,319 to €16,468
of which Plant, machinery and equipment: -€24,058
- Receivables within one year +€9,234
up €9,234 (+20.2%), from €45,660 to €54,894
of which Other amounts receivable: +€9,419
- Profit (loss) carried forward +€57,596
up €57,596 (+8.2%), from -€699,781 to -€642,185
- Trade debts -€8,509
down €8,509 (-5.6%), from €151,133 to €142,624
- Gross operating margin +€115,747
up €115,747, from -€30,719 to €85,028
- Depreciation -€2,148
down €2,148 (-7.4%), from €28,849 to €26,701
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 | €117,243 | €167,331 | +€50,087 | +42.7% |
| Fixed assets | 21/28 | €40,319 | €16,468 | -€23,851 | -59.2% |
| Tangible fixed assets | 22/27 | €40,319 | €16,468 | -€23,851 | -59.2% |
| Plant, machinery and equipment | 23 | €31,444 | €7,387 | -€24,058 | -76.5% |
| Furniture and vehicles | 24 | €8,874 | €9,081 | +€207 | +2.3% |
| Current assets | 29/58 | €76,925 | €150,863 | +€73,938 | +96.1% |
| Stocks and contracts in progress | 3 | €30,345 | €30,345 | = | 0.0% |
| Stocks | 30/36 | €30,345 | €30,345 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,660 | €54,894 | +€9,234 | +20.2% |
| Trade receivables | 40 | €2,121 | €1,936 | -€185 | -8.7% |
| Other amounts receivable | 41 | €43,539 | €52,958 | +€9,419 | +21.6% |
| Cash at bank and in hand | 54/58 | €920 | €65,625 | +€64,704 | +7,030% |
| Total equity and liabilities | 10/49 | €117,243 | €167,331 | +€50,087 | +42.7% |
| Equity | 10/15 | -€431,181 | -€373,585 | +€57,596 | +13.4% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Capital | 10 | €268,600 | €268,600 | = | 0.0% |
| Issued capital | 100 | €268,600 | €268,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€699,781 | -€642,185 | +€57,596 | +8.2% |
| Amounts payable | 17/49 | €548,424 | €540,915 | -€7,509 | -1.4% |
| Amounts payable after more than one year | 17 | €397,291 | €398,291 | +€1,000 | +0.3% |
| Financial debts | 170/4 | €294,500 | €294,500 | = | 0.0% |
| Other amounts payable | 178/9 | €102,791 | €103,791 | +€1,000 | +1.0% |
| Amounts payable within one year | 42/48 | €151,133 | €142,624 | -€8,509 | -5.6% |
| Trade debts | 44 | €151,133 | €142,624 | -€8,509 | -5.6% |
| Suppliers | 440/4 | €151,133 | €142,624 | -€8,509 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,849 | €26,701 | -€2,148 | -7.4% |
| Other operating charges | 640/8 | €585 | €690 | +€105 | +17.9% |
| Gross operating margin | 9900 | -€30,719 | €85,028 | +€115,747 | |
| Operating profit (loss) | 9901 | -€60,153 | €57,637 | +€117,790 | |
| Financial income | 75/76B | €0 | €98 | +€98 | +46,743% |
| Recurring financial income | 75 | €0 | €98 | +€98 | +46,743% |
| Financial charges | 65/66B | - | €139 | +€139 | |
| Recurring financial charges | 65 | - | €139 | +€139 | |
| Profit (loss) for the period before taxes | 9903 | -€60,152 | €57,596 | +€117,749 | |
| Profit (loss) for the period | 9904 | -€60,152 | €57,596 | +€117,749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,152 | €57,596 | +€117,749 |
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 31 October 2026 via checked.be.