BESSENVELD 4: 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 4
Largest movements
- Tangible fixed assets +€5.9m
up €5.9m (+17.2%), from €34.3m to €40.2m
- Other debts +€6.6m
up €6.6m (+427%), from €1.5m to €8.1m
- Profit (loss) carried forward -€644,462
down €644,462 (-310%), from -€207,769 to -€852,231
- Financial charges +€296,042
up €296,042 (+345%), from €85,818 to €381,859
- Other operating charges +€245,903
up €245,903 (+13,165%), from €1,868 to €247,771
- Gross operating margin -€52,709
down €52,709, from €37,877 to -€14,832
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 | €34,388,833 | €40,577,877 | +€6.2m | +18.0% |
| Fixed assets | 21/28 | €34,309,107 | €40,193,319 | +€5.9m | +17.2% |
| Tangible fixed assets | 22/27 | €34,309,107 | €40,193,319 | +€5.9m | +17.2% |
| Land and buildings | 22 | €34,309,107 | €40,193,319 | +€5.9m | +17.2% |
| Current assets | 29/58 | €79,726 | €384,558 | +€304,833 | +382% |
| Amounts receivable within one year | 40/41 | - | €371,931 | +€371,931 | |
| Trade receivables | 40 | - | €253,446 | +€253,446 | |
| Other amounts receivable | 41 | - | €118,486 | +€118,486 | |
| Cash at bank and in hand | 54/58 | €79,726 | €12,627 | -€67,099 | -84.2% |
| Total equity and liabilities | 10/49 | €34,388,833 | €40,577,877 | +€6.2m | +18.0% |
| Equity | 10/15 | €32,830,681 | €32,186,219 | -€644,462 | -2.0% |
| Contributions | 10/11 | €33,038,450 | €33,038,450 | = | 0.0% |
| Capital | 10 | €33,038,450 | €33,038,450 | = | 0.0% |
| Issued capital | 100 | €33,038,450 | €33,038,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,769 | -€852,231 | -€644,462 | -310% |
| Amounts payable | 17/49 | €1,558,152 | €8,391,659 | +€6.8m | +439% |
| Amounts payable within one year | 42/48 | €1,558,152 | €8,391,659 | +€6.8m | +439% |
| Trade debts | 44 | €19,976 | €278,038 | +€258,062 | +1,292% |
| Suppliers | 440/4 | €19,976 | €278,038 | +€258,062 | +1,292% |
| Other amounts payable | 47/48 | €1,538,176 | €8,113,620 | +€6.6m | +427% |
| Non-recurring operating income | 76A | - | €12,449 | +€12,449 | |
| Other operating charges | 640/8 | €1,868 | €247,771 | +€245,903 | +13,165% |
| Gross operating margin | 9900 | €37,877 | -€14,832 | -€52,709 | |
| Operating profit (loss) | 9901 | €36,009 | -€262,603 | -€298,612 | |
| Financial charges | 65/66B | €85,818 | €381,859 | +€296,042 | +345% |
| Recurring financial charges | 65 | €85,818 | €381,859 | +€296,042 | +345% |
| Profit (loss) for the period before taxes | 9903 | -€49,809 | -€644,462 | -€594,653 | -1,194% |
| Profit (loss) for the period | 9904 | -€49,809 | -€644,462 | -€594,653 | -1,194% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,809 | -€644,462 | -€594,653 | -1,194% |
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.