BESTAG: 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.
BESTAG
Largest movements
- Stocks and contracts +€3,987
up €3,987 (+16.7%), from €23,909 to €27,896
- Receivables after one year -€3,290
no longer reported in 2025 (was €3,290)
- Receivables within one year +€1,186
up €1,186 (+231%), from €515 to €1,701
of which Other amounts receivable: +€780
- Cash +€528
up €528 (+95.9%), from €550 to €1,078
mainly Debts after one year (+€8,395) and Receivables after one year (+€3,290)
- Debts after one year +€8,395
new in 2025: €8,395
- Trade debts -€3,619
no longer reported in 2025 (was €3,619)
of which Suppliers: -€3,012
- Tax, wage and social debts -€2,711
down €2,711 (-53.4%), from €5,074 to €2,363
of which Remuneration and social security: -€3,529
- Gross operating margin +€11,260
up €11,260, from -€7,133 to €4,128
- Taxes -€586
no longer reported in 2025 (was €586)
- Financial charges +€504
up €504 (+17.5%), from €2,872 to €3,376
- Other operating charges -€419
down €419 (-40.5%), from €1,034 to €615
- Depreciation +€194
up €194 (+889%), from €22 to €216
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 | €30,130 | €32,325 | +€2,195 | +7.3% |
| Fixed assets | 21/28 | €1,134 | €918 | -€216 | -19.1% |
| Tangible fixed assets | 22/27 | €1,059 | €843 | -€216 | -20.4% |
| Other tangible fixed assets | 26 | €1,059 | €843 | -€216 | -20.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €28,996 | €31,407 | +€2,411 | +8.3% |
| Amounts receivable after more than one year | 29 | €3,290 | - | -€3,290 | |
| Other amounts receivable | 291 | €3,290 | - | -€3,290 | |
| Stocks and contracts in progress | 3 | €23,909 | €27,896 | +€3,987 | +16.7% |
| Stocks | 30/36 | €23,909 | €27,896 | +€3,987 | +16.7% |
| Amounts receivable within one year | 40/41 | €515 | €1,701 | +€1,186 | +231% |
| Trade receivables | 40 | - | €407 | +€407 | |
| Other amounts receivable | 41 | €515 | €1,294 | +€780 | +152% |
| Cash at bank and in hand | 54/58 | €550 | €1,078 | +€528 | +95.9% |
| Deferred charges and accrued income | 490/1 | €732 | €732 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,130 | €32,325 | +€2,195 | +7.3% |
| Equity | 10/15 | €21,437 | €21,567 | +€130 | +0.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,377 | €13,507 | +€130 | +1.0% |
| Amounts payable | 17/49 | €8,692 | €10,758 | +€2,065 | +23.8% |
| Amounts payable after more than one year | 17 | - | €8,395 | +€8,395 | |
| Other amounts payable | 178/9 | - | €8,395 | +€8,395 | |
| Amounts payable within one year | 42/48 | €8,692 | €2,363 | -€6,330 | -72.8% |
| Trade debts | 44 | €3,619 | - | -€3,619 | |
| Suppliers | 440/4 | €3,012 | - | -€3,012 | |
| Bills of exchange payable | 441 | €606 | - | -€606 | |
| Taxes, remuneration and social security | 45 | €5,074 | €2,363 | -€2,711 | -53.4% |
| Taxes | 450/3 | €1,545 | €2,363 | +€818 | +53.0% |
| Remuneration and social security | 454/9 | €3,529 | - | -€3,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €216 | +€194 | +889% |
| Other operating charges | 640/8 | €1,034 | €615 | -€419 | -40.5% |
| Gross operating margin | 9900 | -€7,133 | €4,128 | +€11,260 | |
| Operating profit (loss) | 9901 | -€8,189 | €3,297 | +€11,485 | |
| Financial income | 75/76B | €101 | €209 | +€109 | +108% |
| Recurring financial income | 75 | €101 | €209 | +€109 | +108% |
| Financial charges | 65/66B | €2,872 | €3,376 | +€504 | +17.5% |
| Recurring financial charges | 65 | €2,872 | €3,376 | +€504 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,960 | €130 | +€11,090 | |
| Income taxes | 67/77 | €586 | - | -€586 | |
| Profit (loss) for the period | 9904 | -€11,546 | €130 | +€11,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,546 | €130 | +€11,676 |
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.