BESQA: 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.
BESQA
Largest movements
- Cash +€5,933
up €5,933 (+50.7%), from €11,708 to €17,640
mainly Net result for the year (+€10,313) and Other debts (+€1,182)
- Receivables within one year +€4,033
up €4,033 (+84.4%), from €4,782 to €8,815
of which Trade receivables: +€4,179
- Tangible fixed assets -€831
down €831 (-23.6%), from €3,519 to €2,687
- Profit (loss) carried forward +€10,313
up €10,313 (+51.1%), from -€20,175 to -€9,862
- Trade debts -€2,065
down €2,065 (-41.2%), from €5,016 to €2,951
- Other debts +€1,182
up €1,182 (+5.8%), from €20,540 to €21,721
- Tax, wage and social debts -€295
down €295 (-16.3%), from €1,813 to €1,518
- Gross operating margin +€4,435
up €4,435 (+61.2%), from €7,244 to €11,678
- Depreciation -€2,183
down €2,183 (-72.4%), from €3,015 to €831
- Other operating charges -€406
down €406 (-59.4%), from €684 to €278
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 | €20,008 | €29,143 | +€9,135 | +45.7% |
| Fixed assets | 21/28 | €3,519 | €2,687 | -€831 | -23.6% |
| Tangible fixed assets | 22/27 | €3,519 | €2,687 | -€831 | -23.6% |
| Furniture and vehicles | 24 | €3,519 | €2,687 | -€831 | -23.6% |
| Current assets | 29/58 | €16,489 | €26,455 | +€9,966 | +60.4% |
| Amounts receivable within one year | 40/41 | €4,782 | €8,815 | +€4,033 | +84.4% |
| Trade receivables | 40 | €4,497 | €8,676 | +€4,179 | +92.9% |
| Other amounts receivable | 41 | €285 | €139 | -€145 | -51.0% |
| Cash at bank and in hand | 54/58 | €11,708 | €17,640 | +€5,933 | +50.7% |
| Total equity and liabilities | 10/49 | €20,008 | €29,143 | +€9,135 | +45.7% |
| Equity | 10/15 | -€7,360 | €2,952 | +€10,313 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,615 | €6,615 | = | 0.0% |
| Distributable reserves | 133 | €6,615 | €6,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,175 | -€9,862 | +€10,313 | +51.1% |
| Amounts payable | 17/49 | €27,368 | €26,190 | -€1,178 | -4.3% |
| Amounts payable within one year | 42/48 | €27,368 | €26,190 | -€1,178 | -4.3% |
| Trade debts | 44 | €5,016 | €2,951 | -€2,065 | -41.2% |
| Suppliers | 440/4 | €5,016 | €2,951 | -€2,065 | -41.2% |
| Taxes, remuneration and social security | 45 | €1,813 | €1,518 | -€295 | -16.3% |
| Taxes | 450/3 | €1,813 | €1,518 | -€295 | -16.3% |
| Other amounts payable | 47/48 | €20,540 | €21,721 | +€1,182 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €831 | -€2,183 | -72.4% |
| Other operating charges | 640/8 | €684 | €278 | -€406 | -59.4% |
| Gross operating margin | 9900 | €7,244 | €11,678 | +€4,435 | +61.2% |
| Operating profit (loss) | 9901 | €3,545 | €10,569 | +€7,024 | +198.1% |
| Financial income | 75/76B | €80 | €1 | -€79 | -98.7% |
| Recurring financial income | 75 | €80 | €1 | -€79 | -98.7% |
| Financial charges | 65/66B | €174 | €257 | +€83 | +47.6% |
| Recurring financial charges | 65 | €174 | €257 | +€83 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €3,451 | €10,313 | +€6,862 | +198.9% |
| Profit (loss) for the period | 9904 | €3,451 | €10,313 | +€6,862 | +198.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,451 | €10,313 | +€6,862 | +198.9% |
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 9 October 2026 via checked.be.