Bessemans: 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.
Bessemans
Largest movements
- Cash -€5,447
down €5,447 (-37.9%), from €14,382 to €8,936
mainly Net result for the year (-€5,967) and Tax, wage and social debts (-€5,503)
- Tangible fixed assets -€412
no longer reported in 2025 (was €412)
- Other debts +€8,545
up €8,545 (+10.9%), from €78,201 to €86,746
- Profit (loss) carried forward -€7,749
down €7,749 (-8.8%), from -€87,864 to -€95,613
- Tax, wage and social debts -€5,503
down €5,503 (-91.5%), from €6,012 to €509
- Trade debts -€4,899
down €4,899 (-98.5%), from €4,972 to €73
- Advances received +€3,805
up €3,805 (+3,805%), from €100 to €3,905
- Gross operating margin -€2,214
down €2,214, from €1,479 to -€735
- Taxes +€2,172
up €2,172 (+112%), from €1,935 to €4,107
- Other operating charges +€741
up €741 (+2,241%), from €33 to €774
- Depreciation -€412
down €412 (-50.0%), from €825 to €412
- Financial income +€115
up €115 (+20,991%), from €1 to €116
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.
Derived cash bridge
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 | €20,013 | €14,213 | -€5,800 | -29.0% |
| Fixed assets | 21/28 | €412 | - | -€412 | |
| Tangible fixed assets | 22/27 | €412 | - | -€412 | |
| Furniture and vehicles | 24 | €412 | - | -€412 | |
| Current assets | 29/58 | €19,601 | €14,213 | -€5,388 | -27.5% |
| Amounts receivable within one year | 40/41 | €5,218 | €5,277 | +€59 | +1.1% |
| Trade receivables | 40 | €4,818 | €3,525 | -€1,293 | -26.8% |
| Other amounts receivable | 41 | €400 | €1,752 | +€1,352 | +338% |
| Cash at bank and in hand | 54/58 | €14,382 | €8,936 | -€5,447 | -37.9% |
| Total equity and liabilities | 10/49 | €20,013 | €14,213 | -€5,800 | -29.0% |
| Equity | 10/15 | -€69,272 | -€77,021 | -€7,749 | -11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,864 | -€95,613 | -€7,749 | -8.8% |
| Amounts payable | 17/49 | €89,285 | €91,234 | +€1,949 | +2.2% |
| Amounts payable within one year | 42/48 | €89,285 | €91,234 | +€1,949 | +2.2% |
| Trade debts | 44 | €4,972 | €73 | -€4,899 | -98.5% |
| Suppliers | 440/4 | €4,972 | €73 | -€4,899 | -98.5% |
| Advances received on contracts in progress | 46 | €100 | €3,905 | +€3,805 | +3,805% |
| Taxes, remuneration and social security | 45 | €6,012 | €509 | -€5,503 | -91.5% |
| Taxes | 450/3 | €6,012 | €509 | -€5,503 | -91.5% |
| Other amounts payable | 47/48 | €78,201 | €86,746 | +€8,545 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €412 | -€412 | -50.0% |
| Other operating charges | 640/8 | €33 | €774 | +€741 | +2,241% |
| Gross operating margin | 9900 | €1,479 | -€735 | -€2,214 | |
| Operating profit (loss) | 9901 | €621 | -€1,921 | -€2,542 | |
| Financial income | 75/76B | €1 | €116 | +€115 | +20,991% |
| Recurring financial income | 75 | €1 | €116 | +€115 | +20,991% |
| Financial charges | 65/66B | €30 | €55 | +€25 | +82.7% |
| Recurring financial charges | 65 | €30 | €55 | +€25 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | €592 | -€1,860 | -€2,451 | |
| Income taxes | 67/77 | €1,935 | €4,107 | +€2,172 | +112% |
| Profit (loss) for the period | 9904 | -€1,343 | -€5,967 | -€4,624 | -344% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,343 | -€5,967 | -€4,624 | -344% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.