BESS-CO: 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.
BESS-CO
Largest movements
- Receivables after one year -€7,273
down €7,273 (-9.1%), from €79,904 to €72,631
- Stocks and contracts +€6,221
up €6,221 (+203.8%), from €3,052 to €9,273
of which Contracts in progress: +€4,500
- Cash -€5,203
down €5,203 (-90.4%), from €5,756 to €553
mainly Stocks and contracts (-€6,221) and Receivables within one year (-€4,311)
- Receivables within one year +€4,311
up €4,311 (+25.2%), from €17,135 to €21,446
of which Trade receivables: +€6,927
- Tangible fixed assets -€1,498
down €1,498 (-60.6%), from €2,471 to €973
of which Plant, machinery and equipment: -€1,145
- Trade debts -€2,912
down €2,912 (-16.7%), from €17,412 to €14,500
- Gross operating margin -€8,245
down €8,245 (-87.2%), from €9,459 to €1,214
- Write-downs -€7,628
down €7,628 (-92.1%), from €8,281 to €653
- Other operating charges -€656
no longer reported in 2025 (was €656)
- Financial charges +€587
up €587 (+312.2%), from €188 to €775
- Financial income -€352
down €352 (-23.8%), from €1,482 to €1,130
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 | €109,552 | €105,786 | -€3,766 | -3.4% |
| Fixed assets | 21/28 | €3,642 | €1,833 | -€1,809 | -49.7% |
| Intangible fixed assets | 21 | €1,171 | €860 | -€311 | -26.6% |
| Tangible fixed assets | 22/27 | €2,471 | €973 | -€1,498 | -60.6% |
| Plant, machinery and equipment | 23 | €1,619 | €474 | -€1,145 | -70.7% |
| Furniture and vehicles | 24 | €852 | €499 | -€353 | -41.4% |
| Current assets | 29/58 | €105,910 | €103,953 | -€1,957 | -1.8% |
| Amounts receivable after more than one year | 29 | €79,904 | €72,631 | -€7,273 | -9.1% |
| Other amounts receivable | 291 | €79,904 | €72,631 | -€7,273 | -9.1% |
| Stocks and contracts in progress | 3 | €3,052 | €9,273 | +€6,221 | +203.8% |
| Stocks | 30/36 | €1,552 | €3,273 | +€1,721 | +110.9% |
| Contracts in progress | 37 | €1,500 | €6,000 | +€4,500 | +300.0% |
| Amounts receivable within one year | 40/41 | €17,135 | €21,446 | +€4,311 | +25.2% |
| Trade receivables | 40 | €1,051 | €7,978 | +€6,927 | +659.1% |
| Other amounts receivable | 41 | €16,084 | €13,468 | -€2,616 | -16.3% |
| Cash at bank and in hand | 54/58 | €5,756 | €553 | -€5,203 | -90.4% |
| Deferred charges and accrued income | 490/1 | €63 | €50 | -€13 | -20.6% |
| Total equity and liabilities | 10/49 | €109,552 | €105,786 | -€3,766 | -3.4% |
| Equity | 10/15 | €90,859 | €89,952 | -€907 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,660 | €79,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,800 | €77,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,201 | -€2,108 | -€907 | -75.5% |
| Amounts payable | 17/49 | €18,693 | €15,834 | -€2,859 | -15.3% |
| Amounts payable within one year | 42/48 | €18,693 | €15,834 | -€2,859 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €240 | €400 | +€160 | +66.7% |
| Trade debts | 44 | €17,412 | €14,500 | -€2,912 | -16.7% |
| Suppliers | 440/4 | €17,412 | €14,500 | -€2,912 | -16.7% |
| Advances received on contracts in progress | 46 | €29 | - | -€29 | |
| Taxes, remuneration and social security | 45 | €1,012 | €934 | -€78 | -7.7% |
| Taxes | 450/3 | €1,012 | €934 | -€78 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €1,809 | +€144 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,281 | €653 | -€7,628 | -92.1% |
| Other operating charges | 640/8 | €656 | - | -€656 | |
| Gross operating margin | 9900 | €9,459 | €1,214 | -€8,245 | -87.2% |
| Operating profit (loss) | 9901 | -€1,143 | -€1,248 | -€105 | -9.2% |
| Financial income | 75/76B | €1,482 | €1,130 | -€352 | -23.8% |
| Recurring financial income | 75 | €1,482 | €1,130 | -€352 | -23.8% |
| Financial charges | 65/66B | €188 | €775 | +€587 | +312.2% |
| Recurring financial charges | 65 | €188 | €775 | +€587 | +312.2% |
| Profit (loss) for the period before taxes | 9903 | €151 | -€893 | -€1,044 | |
| Income taxes | 67/77 | €92 | €14 | -€78 | -84.8% |
| Profit (loss) for the period | 9904 | €59 | -€907 | -€966 | |
| Profit (loss) for the period to be appropriated | 9905 | €59 | -€907 | -€966 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.