BeSp: 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.
BeSp
Largest movements
- Cash +€8,058
up €8,058 (+34.3%), from €23,492 to €31,550
mainly Other debts (+€171,161) and Net result for the year (+€44,709)
- Receivables within one year +€6,897
up €6,897 (+123%), from €5,589 to €12,487
of which Trade receivables: +€7,261
- Profit (loss) carried forward -€195,291
down €195,291 (-95.2%), from €205,193 to €9,901
- Other debts +€171,161
up €171,161 (+6,652%), from €2,573 to €173,734
- Tax, wage and social debts +€31,404
new in 2025: €31,404
- Advances received +€7,623
new in 2025: €7,623
- Gross operating margin +€13,738
up €13,738 (+31.3%), from €43,921 to €57,659
- Financial charges +€1,552
up €1,552 (+778%), from €200 to €1,752
- Financial income -€766
down €766 (-10.3%), from €7,444 to €6,677
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 | €209,082 | €224,037 | +€14,955 | +7.2% |
| Current assets | 29/58 | €209,082 | €224,037 | +€14,955 | +7.2% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Trade receivables | 290 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,589 | €12,487 | +€6,897 | +123% |
| Trade receivables | 40 | €1,311 | €8,572 | +€7,261 | +554% |
| Other amounts receivable | 41 | €4,279 | €3,915 | -€364 | -8.5% |
| Cash at bank and in hand | 54/58 | €23,492 | €31,550 | +€8,058 | +34.3% |
| Total equity and liabilities | 10/49 | €209,082 | €224,037 | +€14,955 | +7.2% |
| Equity | 10/15 | €205,693 | €10,401 | -€195,291 | -94.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,193 | €9,901 | -€195,291 | -95.2% |
| Amounts payable | 17/49 | €3,389 | €213,636 | +€210,247 | +6,204% |
| Amounts payable within one year | 42/48 | €3,389 | €213,636 | +€210,247 | +6,204% |
| Trade debts | 44 | €816 | €875 | +€58 | +7.2% |
| Suppliers | 440/4 | €816 | €875 | +€58 | +7.2% |
| Advances received on contracts in progress | 46 | - | €7,623 | +€7,623 | |
| Taxes, remuneration and social security | 45 | - | €31,404 | +€31,404 | |
| Taxes | 450/3 | - | €31,404 | +€31,404 | |
| Other amounts payable | 47/48 | €2,573 | €173,734 | +€171,161 | +6,652% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €43,921 | €57,659 | +€13,738 | +31.3% |
| Operating profit (loss) | 9901 | €43,471 | €57,197 | +€13,726 | +31.6% |
| Financial income | 75/76B | €7,444 | €6,677 | -€766 | -10.3% |
| Recurring financial income | 75 | €7,444 | €6,677 | -€766 | -10.3% |
| Financial charges | 65/66B | €200 | €1,752 | +€1,552 | +778% |
| Recurring financial charges | 65 | €200 | €1,752 | +€1,552 | +778% |
| Profit (loss) for the period before taxes | 9903 | €50,715 | €62,123 | +€11,407 | +22.5% |
| Income taxes | 67/77 | €16,962 | €17,414 | +€452 | +2.7% |
| Profit (loss) for the period | 9904 | €33,753 | €44,709 | +€10,956 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,753 | €44,709 | +€10,956 | +32.5% |
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 22 October 2026 via checked.be.