BESSENVELD 1: 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.
BESSENVELD 1
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€52,271
down €52,271 (-5.8%), from -€901,639 to -€953,910
- Other debts +€49,266
up €49,266 (+6.5%), from €759,876 to €809,142
- Financial charges +€2,139
up €2,139 (+5.0%), from €42,515 to €44,655
- Gross operating margin -€151
down €151 (-2.3%), from -€6,438 to -€6,588
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 | €902,354 | €904,221 | +€1,866 | +0.2% |
| Fixed assets | 21/28 | €900,420 | €900,420 | = | 0.0% |
| Tangible fixed assets | 22/27 | €900,420 | €900,420 | = | 0.0% |
| Land and buildings | 22 | €900,420 | €900,420 | = | 0.0% |
| Current assets | 29/58 | €1,934 | €3,801 | +€1,866 | +96.5% |
| Cash at bank and in hand | 54/58 | €1,934 | €3,801 | +€1,866 | +96.5% |
| Total equity and liabilities | 10/49 | €902,354 | €904,221 | +€1,866 | +0.2% |
| Equity | 10/15 | €123,361 | €71,090 | -€52,271 | -42.4% |
| Contributions | 10/11 | €1,025,000 | €1,025,000 | = | 0.0% |
| Capital | 10 | €1,025,000 | €1,025,000 | = | 0.0% |
| Issued capital | 100 | €1,025,000 | €1,025,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€901,639 | -€953,910 | -€52,271 | -5.8% |
| Amounts payable | 17/49 | €778,994 | €833,131 | +€54,137 | +6.9% |
| Amounts payable within one year | 42/48 | €778,994 | €833,131 | +€54,137 | +6.9% |
| Trade debts | 44 | €19,118 | €23,988 | +€4,871 | +25.5% |
| Suppliers | 440/4 | €19,118 | €23,988 | +€4,871 | +25.5% |
| Other amounts payable | 47/48 | €759,876 | €809,142 | +€49,266 | +6.5% |
| Other operating charges | 640/8 | €997 | €1,028 | +€31 | +3.1% |
| Gross operating margin | 9900 | -€6,438 | -€6,588 | -€151 | -2.3% |
| Operating profit (loss) | 9901 | -€7,435 | -€7,616 | -€182 | -2.4% |
| Financial charges | 65/66B | €42,515 | €44,655 | +€2,139 | +5.0% |
| Recurring financial charges | 65 | €42,515 | €44,655 | +€2,139 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,950 | -€52,271 | -€2,321 | -4.6% |
| Profit (loss) for the period | 9904 | -€49,950 | -€52,271 | -€2,321 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,950 | -€52,271 | -€2,321 | -4.6% |
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 18 October 2026 via checked.be.