BESSENVELD 3: what changed
Two fiscal 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 3
Largest movements
- Receivables within one year +€298,184
up €298,184 (+173.0%), from €172,350 to €470,534
of which Other amounts receivable: +€305,534
- Tangible fixed assets -€164,389
down €164,389 (-3.5%), from €4.8m to €4.6m
- Other debts +€161,099
up €161,099 (+3.0%), from €5.4m to €5.6m
- Trade debts +€65,807
up €65,807 (+429.6%), from €15,318 to €81,125
- Profit (loss) carried forward -€56,021
down €56,021 (-2.6%), from -€2.1m to -€2.2m
- Gross operating margin +€269,180
up €269,180 (+230.7%), from €116,658 to €385,838
- Financial charges +€12,894
up €12,894 (+4.3%), from €299,215 to €312,109
- Depreciation -€11,769
down €11,769 (-6.7%), from €176,158 to €164,389
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 | €4,948,578 | €5,076,015 | +€127,437 | +2.6% |
| Fixed assets | 21/28 | €4,763,657 | €4,599,269 | -€164,389 | -3.5% |
| Tangible fixed assets | 22/27 | €4,763,657 | €4,599,269 | -€164,389 | -3.5% |
| Land and buildings | 22 | €4,763,657 | €4,599,269 | -€164,389 | -3.5% |
| Current assets | 29/58 | €184,921 | €476,747 | +€291,826 | +157.8% |
| Amounts receivable within one year | 40/41 | €172,350 | €470,534 | +€298,184 | +173.0% |
| Trade receivables | 40 | €42,350 | €35,000 | -€7,350 | -17.4% |
| Other amounts receivable | 41 | €130,000 | €435,534 | +€305,534 | +235.0% |
| Cash at bank and in hand | 54/58 | €12,571 | €6,213 | -€6,358 | -50.6% |
| Total equity and liabilities | 10/49 | €4,948,578 | €5,076,015 | +€127,437 | +2.6% |
| Equity | 10/15 | -€761,698 | -€845,150 | -€83,452 | -11.0% |
| Contributions | 10/11 | €561,973 | €561,973 | = | 0.0% |
| Capital | 10 | €561,973 | €561,973 | = | 0.0% |
| Issued capital | 100 | €561,973 | €561,973 | = | 0.0% |
| Reserves | 13 | €796,069 | €768,638 | -€27,431 | -3.4% |
| Tax-exempt reserves | 132 | €796,069 | €768,638 | -€27,431 | -3.4% |
| Profit (loss) carried forward | 14 | -€2,119,741 | -€2,175,762 | -€56,021 | -2.6% |
| Provisions and deferred taxes | 16 | €265,356 | €256,213 | -€9,144 | -3.4% |
| Deferred taxes | 168 | €265,356 | €256,213 | -€9,144 | -3.4% |
| Amounts payable | 17/49 | €5,444,920 | €5,664,953 | +€220,033 | +4.0% |
| Amounts payable within one year | 42/48 | €5,444,920 | €5,664,953 | +€220,033 | +4.0% |
| Trade debts | 44 | €15,318 | €81,125 | +€65,807 | +429.6% |
| Suppliers | 440/4 | €15,318 | €81,125 | +€65,807 | +429.6% |
| Taxes, remuneration and social security | 45 | €6,873 | - | -€6,873 | |
| Taxes | 450/3 | €6,873 | - | -€6,873 | |
| Other amounts payable | 47/48 | €5,422,729 | €5,583,828 | +€161,099 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,158 | €164,389 | -€11,769 | -6.7% |
| Other operating charges | 640/8 | €989 | €1,936 | +€947 | +95.8% |
| Non-recurring operating charges | 66A | €507,373 | - | -€507,373 | |
| Gross operating margin | 9900 | €116,658 | €385,838 | +€269,180 | +230.7% |
| Operating profit (loss) | 9901 | -€567,862 | €219,513 | +€787,375 | |
| Financial charges | 65/66B | €299,215 | €312,109 | +€12,894 | +4.3% |
| Recurring financial charges | 65 | €299,215 | €312,109 | +€12,894 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€867,077 | -€92,596 | +€774,482 | +89.3% |
| Transfer from deferred taxes | 780 | €34,465 | €9,144 | -€25,321 | -73.5% |
| Profit (loss) for the period | 9904 | -€832,612 | -€83,452 | +€749,160 | +90.0% |
| Transfer from tax-exempt reserves | 789 | €103,395 | €27,431 | -€75,964 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€729,217 | -€56,021 | +€673,196 | +92.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.