BESSY: 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.
BESSY
Largest movements
- Receivables after one year +€250,000
new in 2024: €250,000
- Tangible fixed assets +€189,994
up €189,994 (+143.2%), from €132,681 to €322,675
of which Furniture and vehicles: +€109,179
- Cash +€129,490
up €129,490 (+117.6%), from €110,139 to €239,629
mainly Debts after one year (+€160,771) and Trade debts (+€135,127)
- Stocks and contracts -€50,831
down €50,831 (-83.7%), from €60,726 to €9,896
- Receivables within one year -€41,225
down €41,225 (-41.1%), from €100,294 to €59,069
of which Trade receivables: -€41,309
- Debts after one year +€160,771
up €160,771 (+195.2%), from €82,351 to €243,122
- Trade debts +€135,127
up €135,127 (+177.9%), from €75,940 to €211,066
- Profit (loss) carried forward +€124,977
up €124,977 (+102.1%), from €122,435 to €247,412
- Tax, wage and social debts +€32,795
up €32,795 (+59.3%), from €55,264 to €88,059
of which Taxes: +€43,018
- Current portion of long-term debt +€21,053
up €21,053 (+53.5%), from €39,365 to €60,418
- Gross operating margin +€241,204
up €241,204 (+105.8%), from €227,948 to €469,152
- Taxes +€33,783
up €33,783 (+428.9%), from €7,876 to €41,659
- Staff costs +€23,608
up €23,608 (+11.2%), from €211,157 to €234,765
- Depreciation +€11,840
up €11,840 (+25.2%), from €46,925 to €58,765
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,654 | €888,436 | +€474,781 | +114.8% |
| Fixed assets | 21/28 | €137,869 | €327,863 | +€189,994 | +137.8% |
| Tangible fixed assets | 22/27 | €132,681 | €322,675 | +€189,994 | +143.2% |
| Plant, machinery and equipment | 23 | €362 | - | -€362 | |
| Furniture and vehicles | 24 | €27,264 | €136,443 | +€109,179 | +400.4% |
| Leasing and similar rights | 25 | €98,926 | €181,025 | +€82,099 | +83.0% |
| Other tangible fixed assets | 26 | €6,130 | €5,207 | -€923 | -15.1% |
| Financial fixed assets | 28 | €5,188 | €5,188 | = | 0.0% |
| Current assets | 29/58 | €275,785 | €560,573 | +€284,788 | +103.3% |
| Amounts receivable after more than one year | 29 | - | €250,000 | +€250,000 | |
| Other amounts receivable | 291 | - | €250,000 | +€250,000 | |
| Stocks and contracts in progress | 3 | €60,726 | €9,896 | -€50,831 | -83.7% |
| Stocks | 30/36 | €60,726 | €9,896 | -€50,831 | -83.7% |
| Amounts receivable within one year | 40/41 | €100,294 | €59,069 | -€41,225 | -41.1% |
| Trade receivables | 40 | €100,294 | €58,985 | -€41,309 | -41.2% |
| Other amounts receivable | 41 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €110,139 | €239,629 | +€129,490 | +117.6% |
| Deferred charges and accrued income | 490/1 | €4,626 | €1,980 | -€2,646 | -57.2% |
| Total equity and liabilities | 10/49 | €413,654 | €888,436 | +€474,781 | +114.8% |
| Equity | 10/15 | €158,832 | €283,809 | +€124,977 | +78.7% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €26,197 | €26,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,337 | €24,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,435 | €247,412 | +€124,977 | +102.1% |
| Amounts payable | 17/49 | €254,822 | €604,627 | +€349,805 | +137.3% |
| Amounts payable after more than one year | 17 | €82,351 | €243,122 | +€160,771 | +195.2% |
| Financial debts | 170/4 | €82,351 | €243,122 | +€160,771 | +195.2% |
| Amounts payable within one year | 42/48 | €172,471 | €361,505 | +€189,034 | +109.6% |
| Current portion of amounts payable after more than one year | 42 | €39,365 | €60,418 | +€21,053 | +53.5% |
| Trade debts | 44 | €75,940 | €211,066 | +€135,127 | +177.9% |
| Suppliers | 440/4 | €75,940 | €211,066 | +€135,127 | +177.9% |
| Taxes, remuneration and social security | 45 | €55,264 | €88,059 | +€32,795 | +59.3% |
| Taxes | 450/3 | €13,127 | €56,145 | +€43,018 | +327.7% |
| Remuneration and social security | 454/9 | €42,137 | €31,914 | -€10,223 | -24.3% |
| Other amounts payable | 47/48 | €1,903 | €1,961 | +€58 | +3.0% |
| Non-recurring operating income | 76A | €11,500 | €26,131 | +€14,631 | +127.2% |
| Remuneration, social security and pensions | 62 | €211,157 | €234,765 | +€23,608 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,925 | €58,765 | +€11,840 | +25.2% |
| Other operating charges | 640/8 | €6,563 | €3,188 | -€3,375 | -51.4% |
| Gross operating margin | 9900 | €227,948 | €469,152 | +€241,204 | +105.8% |
| Operating profit (loss) | 9901 | -€36,697 | €172,435 | +€209,131 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +156.7% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +156.7% |
| Financial charges | 65/66B | €3,116 | €5,802 | +€2,687 | +86.2% |
| Recurring financial charges | 65 | €3,116 | €5,802 | +€2,687 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,811 | €166,636 | +€206,447 | |
| Income taxes | 67/77 | €7,876 | €41,659 | +€33,783 | +428.9% |
| Profit (loss) for the period | 9904 | -€47,688 | €124,977 | +€172,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,688 | €124,977 | +€172,665 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.