BEspoke Technologies: 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.
BEspoke Technologies
Largest movements
- Cash +€21,071
up €21,071 (+120.0%), from €17,553 to €38,624
mainly Net result for the year (+€20,675) and Receivables within one year (+€5,716)
- Tangible fixed assets +€7,463
new in 2025: €7,463
of which Plant, machinery and equipment: +€4,236
- Receivables within one year -€5,716
down €5,716 (-24.1%), from €23,732 to €18,016
of which Trade receivables: -€11,326
- Reserves +€20,675
up €20,675 (+76.5%), from €27,036 to €47,711
- Trade debts +€1,120
up €1,120 (+682.9%), from €164 to €1,284
- Tax, wage and social debts +€887
up €887 (+17.8%), from €4,975 to €5,862
- Gross operating margin -€6,533
down €6,533 (-18.3%), from €35,713 to €29,180
- Depreciation +€1,818
new in 2025: €1,818
- Taxes -€1,734
down €1,734 (-25.2%), from €6,876 to €5,142
- Other operating charges -€521
down €521 (-87.3%), from €597 to €76
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
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 | €41,285 | €64,103 | +€22,818 | +55.3% |
| Fixed assets | 21/28 | - | €7,463 | +€7,463 | |
| Tangible fixed assets | 22/27 | - | €7,463 | +€7,463 | |
| Plant, machinery and equipment | 23 | - | €4,236 | +€4,236 | |
| Furniture and vehicles | 24 | - | €3,227 | +€3,227 | |
| Current assets | 29/58 | €41,285 | €56,640 | +€15,355 | +37.2% |
| Amounts receivable within one year | 40/41 | €23,732 | €18,016 | -€5,716 | -24.1% |
| Trade receivables | 40 | €22,022 | €10,696 | -€11,326 | -51.4% |
| Other amounts receivable | 41 | €1,710 | €7,320 | +€5,610 | +328.1% |
| Cash at bank and in hand | 54/58 | €17,553 | €38,624 | +€21,071 | +120.0% |
| Total equity and liabilities | 10/49 | €41,285 | €64,103 | +€22,818 | +55.3% |
| Equity | 10/15 | €31,036 | €51,711 | +€20,675 | +66.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €27,036 | €47,711 | +€20,675 | +76.5% |
| Distributable reserves | 133 | €27,036 | €47,711 | +€20,675 | +76.5% |
| Amounts payable | 17/49 | €10,249 | €12,392 | +€2,143 | +20.9% |
| Amounts payable within one year | 42/48 | €9,649 | €11,792 | +€2,143 | +22.2% |
| Trade debts | 44 | €164 | €1,284 | +€1,120 | +682.9% |
| Suppliers | 440/4 | €164 | €1,284 | +€1,120 | +682.9% |
| Taxes, remuneration and social security | 45 | €4,975 | €5,862 | +€887 | +17.8% |
| Taxes | 450/3 | €4,975 | €5,862 | +€887 | +17.8% |
| Other amounts payable | 47/48 | €4,510 | €4,646 | +€136 | +3.0% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,818 | +€1,818 | |
| Other operating charges | 640/8 | €597 | €76 | -€521 | -87.3% |
| Gross operating margin | 9900 | €35,713 | €29,180 | -€6,533 | -18.3% |
| Operating profit (loss) | 9901 | €35,116 | €27,286 | -€7,830 | -22.3% |
| Financial charges | 65/66B | €1,204 | €1,469 | +€265 | +22.0% |
| Recurring financial charges | 65 | €1,204 | €1,469 | +€265 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €33,912 | €25,817 | -€8,095 | -23.9% |
| Income taxes | 67/77 | €6,876 | €5,142 | -€1,734 | -25.2% |
| Profit (loss) for the period | 9904 | €27,036 | €20,675 | -€6,361 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,036 | €20,675 | -€6,361 | -23.5% |
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 10 October 2026 via checked.be.