BESSENVELD 2: 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 2
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€2,862
up €2,862 (+6.1%), from €46,558 to €49,420
- Gross operating margin -€361
down €361 (-5.6%), from -€6,438 to -€6,798
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 | €6,755,208 | €6,757,118 | +€1,910 | 0.0% |
| Fixed assets | 21/28 | €6,752,424 | €6,752,424 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,752,397 | €6,752,397 | = | 0.0% |
| Land and buildings | 22 | €6,752,397 | €6,752,397 | = | 0.0% |
| Financial fixed assets | 28 | €27 | €27 | = | 0.0% |
| Current assets | 29/58 | €2,784 | €4,694 | +€1,910 | +68.6% |
| Cash at bank and in hand | 54/58 | €2,784 | €4,694 | +€1,910 | +68.6% |
| Total equity and liabilities | 10/49 | €6,755,208 | €6,757,118 | +€1,910 | 0.0% |
| Equity | 10/15 | €5,904,137 | €5,846,741 | -€57,396 | -1.0% |
| Contributions | 10/11 | €6,649,059 | €6,649,059 | = | 0.0% |
| Capital | 10 | €6,649,059 | €6,649,059 | = | 0.0% |
| Issued capital | 100 | €6,649,059 | €6,649,059 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€751,122 | -€808,518 | -€57,396 | -7.6% |
| Amounts payable | 17/49 | €851,071 | €910,377 | +€59,305 | +7.0% |
| Amounts payable within one year | 42/48 | €851,071 | €910,377 | +€59,305 | +7.0% |
| Trade debts | 44 | €19,481 | €24,321 | +€4,840 | +24.8% |
| Suppliers | 440/4 | €19,481 | €24,321 | +€4,840 | +24.8% |
| Other amounts payable | 47/48 | €831,590 | €886,056 | +€54,465 | +6.5% |
| Other operating charges | 640/8 | €1,142 | €1,178 | +€36 | +3.2% |
| Gross operating margin | 9900 | -€6,438 | -€6,798 | -€361 | -5.6% |
| Operating profit (loss) | 9901 | -€7,579 | -€7,976 | -€397 | -5.2% |
| Financial charges | 65/66B | €46,558 | €49,420 | +€2,862 | +6.1% |
| Recurring financial charges | 65 | €46,558 | €49,420 | +€2,862 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€54,137 | -€57,396 | -€3,259 | -6.0% |
| Profit (loss) for the period | 9904 | -€54,137 | -€57,396 | -€3,259 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,137 | -€57,396 | -€3,259 | -6.0% |
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 12 October 2026 via checked.be.