BESTA: 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.
BESTA
Largest movements
- Cash +€13,645
up €13,645 (+23.8%), from €57,409 to €71,053
mainly Net result for the year (+€71,527) and Other debts (+€16,565)
- Receivables within one year +€12,724
up €12,724 (+49.4%), from €25,738 to €38,462
of which Trade receivables: +€12,724
- Tangible fixed assets -€2,774
down €2,774 (-13.1%), from €21,168 to €18,394
of which Furniture and vehicles: -€5,571
- Other debts +€16,565
up €16,565 (+18.2%), from €91,243 to €107,807
- Tax, wage and social debts +€5,892
up €5,892 (+66.0%), from €8,925 to €14,817
- Profit (loss) carried forward +€1,527
up €1,527, from €0 to €1,527
- Gross operating margin +€8,299
up €8,299 (+8.7%), from €95,226 to €103,525
- Taxes +€1,280
up €1,280 (+7.2%), from €17,837 to €19,117
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 | €104,564 | €128,159 | +€23,594 | +22.6% |
| Fixed assets | 21/28 | €21,418 | €18,644 | -€2,774 | -13.0% |
| Tangible fixed assets | 22/27 | €21,168 | €18,394 | -€2,774 | -13.1% |
| Plant, machinery and equipment | 23 | - | €3,008 | +€3,008 | |
| Furniture and vehicles | 24 | €20,483 | €14,912 | -€5,571 | -27.2% |
| Other tangible fixed assets | 26 | €685 | €474 | -€211 | -30.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €83,146 | €109,515 | +€26,369 | +31.7% |
| Amounts receivable within one year | 40/41 | €25,738 | €38,462 | +€12,724 | +49.4% |
| Trade receivables | 40 | €25,574 | €38,298 | +€12,724 | +49.8% |
| Other amounts receivable | 41 | €163 | €163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,409 | €71,053 | +€13,645 | +23.8% |
| Total equity and liabilities | 10/49 | €104,564 | €128,159 | +€23,594 | +22.6% |
| Equity | 10/15 | €2,000 | €3,527 | +€1,527 | +76.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,527 | +€1,527 | |
| Amounts payable | 17/49 | €102,564 | €124,632 | +€22,068 | +21.5% |
| Amounts payable within one year | 42/48 | €102,564 | €124,632 | +€22,068 | +21.5% |
| Trade debts | 44 | €2,396 | €2,007 | -€389 | -16.2% |
| Suppliers | 440/4 | €2,396 | €2,007 | -€389 | -16.2% |
| Taxes, remuneration and social security | 45 | €8,925 | €14,817 | +€5,892 | +66.0% |
| Taxes | 450/3 | €8,925 | €14,817 | +€5,892 | +66.0% |
| Other amounts payable | 47/48 | €91,243 | €107,807 | +€16,565 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,688 | €11,665 | +€977 | +9.1% |
| Other operating charges | 640/8 | €1,144 | €1,174 | +€30 | +2.6% |
| Gross operating margin | 9900 | €95,226 | €103,525 | +€8,299 | +8.7% |
| Operating profit (loss) | 9901 | €83,394 | €90,686 | +€7,292 | +8.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €73 | €42 | -€31 | -42.6% |
| Recurring financial charges | 65 | €73 | €42 | -€31 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €83,321 | €90,644 | +€7,323 | +8.8% |
| Income taxes | 67/77 | €17,837 | €19,117 | +€1,280 | +7.2% |
| Profit (loss) for the period | 9904 | €65,484 | €71,527 | +€6,043 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,484 | €71,527 | +€6,043 | +9.2% |
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.