BESS INTERNATIONAL: what changed
BESS INTERNATIONAL
Largest movements
- Stocks and contracts +€438,368
up €438,368 (+39.1%), from €1.1m to €1.6m
- Tangible fixed assets +€147,252
up €147,252 (+11.8%), from €1.2m to €1.4m
of which Plant, machinery and equipment: +€127,224
- Cash +€107,292
up €107,292 (+124%), from €86,426 to €193,718
mainly Trade debts (+€618,685) and Short-term financial debts (+€179,700)
- Receivables within one year -€90,928
down €90,928 (-4.6%), from €2.0m to €1.9m
of which Other amounts receivable: -€80,608
- Trade debts +€618,685
up €618,685 (+84.9%), from €728,793 to €1.3m
- Current portion of long-term debt -€239,903
down €239,903 (-62.7%), from €382,516 to €142,613
- Short-term financial debts +€179,700
up €179,700 (+11.8%), from €1.5m to €1.7m
- Debts after one year -€154,286
down €154,286 (-20.4%), from €757,144 to €602,858
of which Other amounts payable: -€125,000
- Profit (loss) carried forward +€95,483
up €95,483 (+13.1%), from €729,730 to €825,213
- Staff costs +€165,888
up €165,888 (+43.2%), from €383,843 to €549,731
- Gross operating margin +€154,387
up €154,387 (+18.9%), from €815,658 to €970,045
- Financial charges +€28,380
up €28,380 (+22.4%), from €126,737 to €155,116
- Taxes -€17,147
down €17,147 (-37.5%), from €45,779 to €28,632
- Depreciation +€16,048
up €16,048 (+12.4%), from €129,336 to €145,384
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,618,984 | €5,235,304 | +€616,320 | +13.3% |
| Fixed assets | 21/28 | €1,418,584 | €1,556,742 | +€138,158 | +9.7% |
| Intangible fixed assets | 21 | €19,731 | €10,637 | -€9,094 | -46.1% |
| Tangible fixed assets | 22/27 | €1,247,459 | €1,394,712 | +€147,252 | +11.8% |
| Plant, machinery and equipment | 23 | €875,837 | €1,003,061 | +€127,224 | +14.5% |
| Furniture and vehicles | 24 | €23,717 | €22,983 | -€734 | -3.1% |
| Leasing and similar rights | 25 | €347,906 | €368,668 | +€20,762 | +6.0% |
| Financial fixed assets | 28 | €151,394 | €151,394 | = | 0.0% |
| Current assets | 29/58 | €3,200,400 | €3,678,562 | +€478,162 | +14.9% |
| Stocks and contracts in progress | 3 | €1,121,087 | €1,559,455 | +€438,368 | +39.1% |
| Stocks | 30/36 | €1,121,087 | €1,559,455 | +€438,368 | +39.1% |
| Amounts receivable within one year | 40/41 | €1,978,972 | €1,888,044 | -€90,928 | -4.6% |
| Trade receivables | 40 | €1,850,152 | €1,839,832 | -€10,320 | -0.6% |
| Other amounts receivable | 41 | €128,820 | €48,212 | -€80,608 | -62.6% |
| Cash at bank and in hand | 54/58 | €86,426 | €193,718 | +€107,292 | +124% |
| Deferred charges and accrued income | 490/1 | €13,915 | €37,344 | +€23,430 | +168% |
| Total equity and liabilities | 10/49 | €4,618,984 | €5,235,304 | +€616,320 | +13.3% |
| Equity | 10/15 | €1,150,317 | €1,245,800 | +€95,483 | +8.3% |
| Contributions | 10/11 | €420,587 | €420,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | €729,730 | €825,213 | +€95,483 | +13.1% |
| Amounts payable | 17/49 | €3,468,667 | €3,989,503 | +€520,837 | +15.0% |
| Amounts payable after more than one year | 17 | €757,144 | €602,858 | -€154,286 | -20.4% |
| Financial debts | 170/4 | €232,144 | €202,858 | -€29,286 | -12.6% |
| Other amounts payable | 178/9 | €525,000 | €400,000 | -€125,000 | -23.8% |
| Amounts payable within one year | 42/48 | €2,706,987 | €3,361,787 | +€654,800 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €382,516 | €142,613 | -€239,903 | -62.7% |
| Financial debts | 43 | €1,520,300 | €1,700,000 | +€179,700 | +11.8% |
| Credit institutions | 430/8 | €1,520,300 | €1,700,000 | +€179,700 | +11.8% |
| Trade debts | 44 | €728,793 | €1,347,479 | +€618,685 | +84.9% |
| Suppliers | 440/4 | €728,793 | €1,347,479 | +€618,685 | +84.9% |
| Advances received on contracts in progress | 46 | - | €47,790 | +€47,790 | |
| Taxes, remuneration and social security | 45 | €75,378 | €123,723 | +€48,345 | +64.1% |
| Taxes | 450/3 | €35,347 | €54,497 | +€19,150 | +54.2% |
| Remuneration and social security | 454/9 | €40,031 | €69,226 | +€29,195 | +72.9% |
| Other amounts payable | 47/48 | - | €183 | +€183 | |
| Accrued charges and deferred income | 492/3 | €4,536 | €24,859 | +€20,323 | +448% |
| Remuneration, social security and pensions | 62 | €383,843 | €549,731 | +€165,888 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,336 | €145,384 | +€16,048 | +12.4% |
| Other operating charges | 640/8 | €10,940 | €9,468 | -€1,472 | -13.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €815,658 | €970,045 | +€154,387 | +18.9% |
| Operating profit (loss) | 9901 | €291,539 | €265,462 | -€26,076 | -8.9% |
| Financial income | 75/76B | €11,239 | €13,769 | +€2,530 | +22.5% |
| Recurring financial income | 75 | €11,239 | €13,769 | +€2,530 | +22.5% |
| Financial charges | 65/66B | €126,737 | €155,116 | +€28,380 | +22.4% |
| Recurring financial charges | 65 | €126,737 | €155,116 | +€28,380 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €176,040 | €124,115 | -€51,926 | -29.5% |
| Income taxes | 67/77 | €45,779 | €28,632 | -€17,147 | -37.5% |
| Profit (loss) for the period | 9904 | €130,261 | €95,483 | -€34,778 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,261 | €95,483 | -€34,778 | -26.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.