BESSO BV: 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.
BESSO BV
Largest movements
- Receivables within one year +€25,236
up €25,236 (+186%), from €13,561 to €38,797
of which Other amounts receivable: +€24,264
- Deferred charges and accrued income +€12,691
up €12,691 (+33.6%), from €37,746 to €50,437
- Cash -€5,219
down €5,219 (-50.6%), from €10,309 to €5,090
mainly Receivables within one year (-€25,236) and Deferred charges and accrued income (-€12,691)
- Reserves +€40,396
up €40,396 (+95.4%), from €42,324 to €82,721
- Tax, wage and social debts -€5,308
down €5,308 (-31.1%), from €17,040 to €11,732
- Other debts -€2,433
down €2,433 (-59.6%), from €4,084 to €1,651
- Gross operating margin -€10,311
down €10,311 (-16.2%), from €63,670 to €53,359
- Taxes -€6,070
down €6,070 (-35.6%), from €17,040 to €10,970
- Depreciation -€1,416
down €1,416 (-48.5%), from €2,920 to €1,504
- Financial income +€873
up €873 (+270%), from €323 to €1,196
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 | €66,643 | €99,875 | +€33,232 | +49.9% |
| Fixed assets | 21/28 | €5,026 | €5,551 | +€525 | +10.4% |
| Tangible fixed assets | 22/27 | €4,129 | €4,654 | +€525 | +12.7% |
| Plant, machinery and equipment | 23 | €2,376 | €1,870 | -€506 | -21.3% |
| Furniture and vehicles | 24 | €1,753 | €2,784 | +€1,031 | +58.8% |
| Financial fixed assets | 28 | €897 | €897 | = | 0.0% |
| Current assets | 29/58 | €61,617 | €94,324 | +€32,708 | +53.1% |
| Amounts receivable within one year | 40/41 | €13,561 | €38,797 | +€25,236 | +186% |
| Trade receivables | 40 | €127 | €1,100 | +€972 | +763% |
| Other amounts receivable | 41 | €13,434 | €37,697 | +€24,264 | +181% |
| Cash at bank and in hand | 54/58 | €10,309 | €5,090 | -€5,219 | -50.6% |
| Deferred charges and accrued income | 490/1 | €37,746 | €50,437 | +€12,691 | +33.6% |
| Total equity and liabilities | 10/49 | €66,643 | €99,875 | +€33,232 | +49.9% |
| Equity | 10/15 | €44,324 | €84,721 | +€40,396 | +91.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,324 | €82,721 | +€40,396 | +95.4% |
| Distributable reserves | 133 | €42,324 | €82,721 | +€40,396 | +95.4% |
| Amounts payable | 17/49 | €22,319 | €15,155 | -€7,164 | -32.1% |
| Amounts payable within one year | 42/48 | €22,262 | €15,155 | -€7,108 | -31.9% |
| Trade debts | 44 | €1,138 | €1,771 | +€633 | +55.7% |
| Suppliers | 440/4 | €1,138 | €1,771 | +€633 | +55.7% |
| Taxes, remuneration and social security | 45 | €17,040 | €11,732 | -€5,308 | -31.1% |
| Taxes | 450/3 | €17,040 | €11,732 | -€5,308 | -31.1% |
| Other amounts payable | 47/48 | €4,084 | €1,651 | -€2,433 | -59.6% |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,920 | €1,504 | -€1,416 | -48.5% |
| Other operating charges | 640/8 | €523 | €273 | -€250 | -47.7% |
| Gross operating margin | 9900 | €63,670 | €53,359 | -€10,311 | -16.2% |
| Operating profit (loss) | 9901 | €60,227 | €51,581 | -€8,646 | -14.4% |
| Financial income | 75/76B | €323 | €1,196 | +€873 | +270% |
| Recurring financial income | 75 | €323 | €1,196 | +€873 | +270% |
| Financial charges | 65/66B | €353 | €578 | +€225 | +63.8% |
| Recurring financial charges | 65 | €353 | €578 | +€225 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €60,197 | €52,200 | -€7,998 | -13.3% |
| Income taxes | 67/77 | €17,040 | €10,970 | -€6,070 | -35.6% |
| Profit (loss) for the period | 9904 | €43,157 | €41,229 | -€1,928 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,157 | €41,229 | -€1,928 | -4.5% |
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 14 October 2026 via checked.be.