BESTEC: 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.
BESTEC
Largest movements
- Receivables within one year +€31,441
up €31,441 (+82.9%), from €37,938 to €69,379
of which Trade receivables: +€35,681
- Cash -€11,508
down €11,508 (-64.0%), from €17,985 to €6,477
mainly Receivables within one year (-€31,441) and Debts after one year (-€8,533)
- Profit (loss) carried forward +€23,131
up €23,131 (+257.5%), from €8,983 to €32,114
- Tax, wage and social debts +€20,323
up €20,323 (+244.9%), from €8,300 to €28,623
of which Taxes: +€15,573
- Debts after one year -€8,533
down €8,533 (-76.0%), from €11,226 to €2,693
- Trade debts -€6,540
down €6,540 (-69.1%), from €9,459 to €2,919
- Current portion of long-term debt -€4,755
down €4,755 (-38.5%), from €12,360 to €7,604
- Gross operating margin +€9,780
up €9,780 (+27.4%), from €35,742 to €45,522
- Taxes +€1,875
up €1,875 (+24.0%), from €7,827 to €9,702
- Financial charges -€1,054
down €1,054 (-29.7%), from €3,554 to €2,500
- Financial income +€874
up €874 (+680.3%), from €128 to €1,002
- Staff costs -€558
down €558 (-6.6%), from €8,497 to €7,939
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 | €62,155 | €82,000 | +€19,845 | +31.9% |
| Fixed assets | 21/28 | €3,898 | €3,407 | -€491 | -12.6% |
| Tangible fixed assets | 22/27 | €3,407 | €2,916 | -€491 | -14.4% |
| Plant, machinery and equipment | 23 | €3,407 | €2,916 | -€491 | -14.4% |
| Financial fixed assets | 28 | €491 | €491 | = | 0.0% |
| Current assets | 29/58 | €58,257 | €78,593 | +€20,336 | +34.9% |
| Amounts receivable within one year | 40/41 | €37,938 | €69,379 | +€31,441 | +82.9% |
| Trade receivables | 40 | €33,151 | €68,832 | +€35,681 | +107.6% |
| Other amounts receivable | 41 | €4,787 | €548 | -€4,239 | -88.6% |
| Cash at bank and in hand | 54/58 | €17,985 | €6,477 | -€11,508 | -64.0% |
| Deferred charges and accrued income | 490/1 | €2,334 | €2,737 | +€403 | +17.3% |
| Total equity and liabilities | 10/49 | €62,155 | €82,000 | +€19,845 | +31.9% |
| Equity | 10/15 | €15,483 | €38,614 | +€23,131 | +149.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,983 | €32,114 | +€23,131 | +257.5% |
| Amounts payable | 17/49 | €46,672 | €43,386 | -€3,286 | -7.0% |
| Amounts payable after more than one year | 17 | €11,226 | €2,693 | -€8,533 | -76.0% |
| Financial debts | 170/4 | €11,226 | €2,693 | -€8,533 | -76.0% |
| Amounts payable within one year | 42/48 | €35,446 | €40,693 | +€5,247 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €12,360 | €7,604 | -€4,755 | -38.5% |
| Trade debts | 44 | €9,459 | €2,919 | -€6,540 | -69.1% |
| Suppliers | 440/4 | €9,459 | €2,919 | -€6,540 | -69.1% |
| Taxes, remuneration and social security | 45 | €8,300 | €28,623 | +€20,323 | +244.9% |
| Taxes | 450/3 | €8,300 | €23,873 | +€15,573 | +187.6% |
| Remuneration and social security | 454/9 | - | €4,750 | +€4,750 | |
| Other amounts payable | 47/48 | €5,328 | €1,547 | -€3,781 | -71.0% |
| Remuneration, social security and pensions | 62 | €8,497 | €7,939 | -€558 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €1,933 | +€336 | +21.0% |
| Other operating charges | 640/8 | €1,275 | €1,319 | +€45 | +3.5% |
| Gross operating margin | 9900 | €35,742 | €45,522 | +€9,780 | +27.4% |
| Operating profit (loss) | 9901 | €24,373 | €34,331 | +€9,957 | +40.9% |
| Financial income | 75/76B | €128 | €1,002 | +€874 | +680.3% |
| Recurring financial income | 75 | €128 | €1,002 | +€874 | +680.3% |
| Financial charges | 65/66B | €3,554 | €2,500 | -€1,054 | -29.7% |
| Recurring financial charges | 65 | €3,554 | €2,500 | -€1,054 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €20,948 | €32,833 | +€11,886 | +56.7% |
| Income taxes | 67/77 | €7,827 | €9,702 | +€1,875 | +24.0% |
| Profit (loss) for the period | 9904 | €13,121 | €23,131 | +€10,010 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,121 | €23,131 | +€10,010 | +76.3% |
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 10 October 2026 via checked.be.