BESSAA: 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.
BESSAA
Largest movements
- Tangible fixed assets -€28,803
down €28,803 (-42.1%), from €68,354 to €39,551
of which Furniture and vehicles: -€25,877
- Receivables within one year +€25,812
up €25,812 (+7.4%), from €350,806 to €376,618
of which Trade receivables: +€24,379
- Profit (loss) carried forward -€54,609
down €54,609 (-18.7%), from €292,506 to €237,897
- Trade debts +€43,330
up €43,330 (+160%), from €27,164 to €70,494
- Short-term financial debts +€6,468
up €6,468 (+10.7%), from €60,375 to €66,844
- Gross operating margin -€648,404
down €648,404 (-97.9%), from €662,069 to €13,666
- Financial charges -€25,537
down €25,537 (-78.5%), from €32,517 to €6,980
of which Non-recurring financial charges: -€24,729
- Depreciation -€11,365
down €11,365 (-28.3%), from €40,169 to €28,803
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,709 | €444,718 | -€4,991 | -1.1% |
| Fixed assets | 21/28 | €69,291 | €40,487 | -€28,803 | -41.6% |
| Tangible fixed assets | 22/27 | €68,354 | €39,551 | -€28,803 | -42.1% |
| Plant, machinery and equipment | 23 | €26,823 | €23,897 | -€2,926 | -10.9% |
| Furniture and vehicles | 24 | €41,530 | €15,653 | -€25,877 | -62.3% |
| Financial fixed assets | 28 | €937 | €937 | = | 0.0% |
| Current assets | 29/58 | €380,418 | €404,230 | +€23,812 | +6.3% |
| Stocks and contracts in progress | 3 | €27,446 | €27,446 | = | 0.0% |
| Stocks | 30/36 | €27,446 | €27,446 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €350,806 | €376,618 | +€25,812 | +7.4% |
| Trade receivables | 40 | €138,555 | €162,933 | +€24,379 | +17.6% |
| Other amounts receivable | 41 | €212,252 | €213,685 | +€1,433 | +0.7% |
| Cash at bank and in hand | 54/58 | €2,166 | €166 | -€2,000 | -92.3% |
| Total equity and liabilities | 10/49 | €449,709 | €444,718 | -€4,991 | -1.1% |
| Equity | 10/15 | €333,543 | €278,933 | -€54,609 | -16.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €22,036 | €22,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,036 | €22,036 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,036 | €9,036 | = | 0.0% |
| Own shares acquired | 1312 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,506 | €237,897 | -€54,609 | -18.7% |
| Amounts payable | 17/49 | €116,166 | €165,785 | +€49,618 | +42.7% |
| Amounts payable after more than one year | 17 | €7,333 | €7,333 | = | 0.0% |
| Financial debts | 170/4 | €7,333 | €7,333 | = | 0.0% |
| Amounts payable within one year | 42/48 | €108,833 | €158,451 | +€49,618 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €180 | - | -€180 | |
| Financial debts | 43 | €60,375 | €66,844 | +€6,468 | +10.7% |
| Credit institutions | 430/8 | €60,375 | €66,844 | +€6,468 | +10.7% |
| Trade debts | 44 | €27,164 | €70,494 | +€43,330 | +160% |
| Suppliers | 440/4 | €27,164 | €70,494 | +€43,330 | +160% |
| Taxes, remuneration and social security | 45 | €21,114 | €21,114 | = | 0.0% |
| Taxes | 450/3 | €18,935 | €18,935 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,179 | €2,179 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €115 | - | -€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,169 | €28,803 | -€11,365 | -28.3% |
| Other operating charges | 640/8 | €4,782 | €7,492 | +€2,710 | +56.7% |
| Gross operating margin | 9900 | €662,069 | €13,666 | -€648,404 | -97.9% |
| Operating profit (loss) | 9901 | €617,004 | -€22,630 | -€639,633 | |
| Financial charges | 65/66B | €32,517 | €6,980 | -€25,537 | -78.5% |
| Recurring financial charges | 65 | €7,788 | €6,980 | -€808 | -10.4% |
| Non-recurring financial charges | 66B | €24,729 | - | -€24,729 | |
| Profit (loss) for the period before taxes | 9903 | €584,487 | -€29,609 | -€614,096 | |
| Income taxes | 67/77 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €559,487 | -€54,609 | -€614,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €559,487 | -€54,609 | -€614,096 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.