BESTEBV: what changed
Two fiscal 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.
BESTEBV
Largest movements
- Cash -€28,333
down €28,333 (-92.3%), from €30,709 to €2,376
mainly Net result for the year (-€48,328) and Other debts (-€5,286)
- Intangible fixed assets -€7,300
down €7,300 (-10.0%), from €73,000 to €65,700
- Tangible fixed assets -€6,595
down €6,595 (-21.3%), from €30,974 to €24,378
- Stocks and contracts -€2,400
down €2,400 (-30.2%), from €7,950 to €5,550
- Profit (loss) carried forward -€48,328
down €48,328 (-2517.5%), from -€1,920 to -€50,247
- Trade debts +€6,951
up €6,951 (+50.0%), from €13,900 to €20,851
- Tax, wage and social debts +€5,356
up €5,356 (+57.0%), from €9,403 to €14,758
of which Taxes: +€4,535
- Other debts -€5,286
down €5,286 (-86.1%), from €6,135 to €850
- Debts after one year -€2,761
down €2,761 (-2.5%), from €110,488 to €107,727
- Gross operating margin -€51,464
down €51,464 (-38.5%), from €133,632 to €82,168
- Staff costs -€17,913
down €17,913 (-14.6%), from €122,508 to €104,595
- Depreciation +€11,892
up €11,892 (+593.7%), from €2,003 to €13,895
- Financial charges +€1,782
up €1,782 (+19.6%), from €9,086 to €10,868
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.
Cash bridge derived
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 | €143,052 | €99,200 | -€43,852 | -30.7% |
| Fixed assets | 21/28 | €103,974 | €90,078 | -€13,895 | -13.4% |
| Intangible fixed assets | 21 | €73,000 | €65,700 | -€7,300 | -10.0% |
| Tangible fixed assets | 22/27 | €30,974 | €24,378 | -€6,595 | -21.3% |
| Plant, machinery and equipment | 23 | €30,974 | €24,378 | -€6,595 | -21.3% |
| Current assets | 29/58 | €39,078 | €9,122 | -€29,956 | -76.7% |
| Stocks and contracts in progress | 3 | €7,950 | €5,550 | -€2,400 | -30.2% |
| Stocks | 30/36 | €7,950 | €5,550 | -€2,400 | -30.2% |
| Amounts receivable within one year | 40/41 | €419 | €0 | -€419 | -100.0% |
| Other amounts receivable | 41 | €419 | €0 | -€419 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,709 | €2,376 | -€28,333 | -92.3% |
| Deferred charges and accrued income | 490/1 | - | €1,196 | +€1,196 | |
| Total equity and liabilities | 10/49 | €143,052 | €99,200 | -€43,852 | -30.7% |
| Equity | 10/15 | €580 | -€47,747 | -€48,328 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,920 | -€50,247 | -€48,328 | -2517.5% |
| Amounts payable | 17/49 | €142,471 | €146,947 | +€4,476 | +3.1% |
| Amounts payable after more than one year | 17 | €110,488 | €107,727 | -€2,761 | -2.5% |
| Financial debts | 170/4 | €110,488 | €107,727 | -€2,761 | -2.5% |
| Amounts payable within one year | 42/48 | €31,983 | €39,220 | +€7,237 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €2,545 | €2,761 | +€216 | +8.5% |
| Trade debts | 44 | €13,900 | €20,851 | +€6,951 | +50.0% |
| Suppliers | 440/4 | €13,900 | €20,851 | +€6,951 | +50.0% |
| Taxes, remuneration and social security | 45 | €9,403 | €14,758 | +€5,356 | +57.0% |
| Taxes | 450/3 | €5,422 | €9,957 | +€4,535 | +83.6% |
| Remuneration and social security | 454/9 | €3,981 | €4,801 | +€821 | +20.6% |
| Other amounts payable | 47/48 | €6,135 | €850 | -€5,286 | -86.1% |
| Remuneration, social security and pensions | 62 | €122,508 | €104,595 | -€17,913 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,003 | €13,895 | +€11,892 | +593.7% |
| Other operating charges | 640/8 | €1,953 | €1,137 | -€815 | -41.8% |
| Gross operating margin | 9900 | €133,632 | €82,168 | -€51,464 | -38.5% |
| Operating profit (loss) | 9901 | €7,168 | -€37,460 | -€44,628 | |
| Financial income | 75/76B | €43 | €0 | -€43 | -99.9% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -99.9% |
| Financial charges | 65/66B | €9,086 | €10,868 | +€1,782 | +19.6% |
| Recurring financial charges | 65 | €9,086 | €10,868 | +€1,782 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,874 | -€48,328 | -€46,454 | -2478.6% |
| Income taxes | 67/77 | €45 | €0 | -€45 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,920 | -€48,328 | -€46,408 | -2417.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,920 | -€48,328 | -€46,408 | -2417.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.