BESTEMM Engineering: 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.
BESTEMM Engineering
Largest movements
- Receivables within one year +€21,386
up €21,386 (+166.9%), from €12,817 to €34,203
of which Other amounts receivable: +€14,505
- Cash +€7,092
up €7,092 (+111.9%), from €6,340 to €13,431
mainly Net result for the year (+€21,720) and Other debts (+€5,814)
- Deferred charges and accrued income -€3,775
down €3,775 (-27.1%), from €13,945 to €10,170
- Tangible fixed assets -€1,972
down €1,972 (-55.0%), from €3,585 to €1,613
- Profit (loss) carried forward +€13,471
up €13,471, from -€13,471 to €0
- Other debts +€5,814
up €5,814 (+3123.0%), from €186 to €6,000
- Trade debts +€2,862
up €2,862 (+115.6%), from €2,476 to €5,338
of which Bills of exchange payable: +€5,141
- Reserves +€2,250
up €2,250 (+6.4%), from €35,010 to €37,259
- Current portion of long-term debt -€1,609
no longer reported in 2025 (was €1,609)
- Turnover +€148,945
new in 2025: €148,945
- Purchases and services +€81,810
new in 2025: €81,810
- Gross operating margin +€41,890
up €41,890 (+165.9%), from €25,245 to €67,135
- Staff costs +€6,591
up €6,591 (+20.8%), from €31,622 to €38,213
- Taxes +€2,612
new in 2025: €2,612
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 | €36,911 | €59,642 | +€22,731 | +61.6% |
| Fixed assets | 21/28 | €3,810 | €1,838 | -€1,972 | -51.8% |
| Tangible fixed assets | 22/27 | €3,585 | €1,613 | -€1,972 | -55.0% |
| Furniture and vehicles | 24 | €3,585 | €1,613 | -€1,972 | -55.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €33,101 | €57,804 | +€24,703 | +74.6% |
| Amounts receivable within one year | 40/41 | €12,817 | €34,203 | +€21,386 | +166.9% |
| Trade receivables | 40 | €12,247 | €19,128 | +€6,881 | +56.2% |
| Other amounts receivable | 41 | €569 | €15,075 | +€14,505 | +2548.2% |
| Cash at bank and in hand | 54/58 | €6,340 | €13,431 | +€7,092 | +111.9% |
| Deferred charges and accrued income | 490/1 | €13,945 | €10,170 | -€3,775 | -27.1% |
| Total equity and liabilities | 10/49 | €36,911 | €59,642 | +€22,731 | +61.6% |
| Equity | 10/15 | €23,539 | €39,259 | +€15,720 | +66.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,010 | €37,259 | +€2,250 | +6.4% |
| Distributable reserves | 133 | €35,010 | €37,259 | +€2,250 | +6.4% |
| Profit (loss) carried forward | 14 | -€13,471 | €0 | +€13,471 | |
| Amounts payable | 17/49 | €13,372 | €20,382 | +€7,011 | +52.4% |
| Amounts payable within one year | 42/48 | €13,372 | €20,382 | +€7,011 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €1,609 | - | -€1,609 | |
| Trade debts | 44 | €2,476 | €5,338 | +€2,862 | +115.6% |
| Suppliers | 440/4 | €2,476 | €197 | -€2,279 | -92.0% |
| Bills of exchange payable | 441 | - | €5,141 | +€5,141 | |
| Taxes, remuneration and social security | 45 | €9,100 | €9,045 | -€56 | -0.6% |
| Taxes | 450/3 | €6,086 | €9,045 | +€2,958 | +48.6% |
| Remuneration and social security | 454/9 | €3,014 | - | -€3,014 | |
| Other amounts payable | 47/48 | €186 | €6,000 | +€5,814 | +3123.0% |
| Turnover | 70 | - | €148,945 | +€148,945 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €81,810 | +€81,810 | |
| Remuneration, social security and pensions | 62 | €31,622 | €38,213 | +€6,591 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €1,972 | -€1,829 | -48.1% |
| Other operating charges | 640/8 | €785 | €1,159 | +€374 | +47.6% |
| Gross operating margin | 9900 | €25,245 | €67,135 | +€41,890 | +165.9% |
| Operating profit (loss) | 9901 | -€10,962 | €25,792 | +€36,754 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,509 | €1,460 | -€1,048 | -41.8% |
| Recurring financial charges | 65 | €2,509 | €1,460 | -€1,048 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,471 | €24,332 | +€37,802 | |
| Income taxes | 67/77 | - | €2,612 | +€2,612 | |
| Profit (loss) for the period | 9904 | -€13,471 | €21,720 | +€35,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,471 | €21,720 | +€35,191 |
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 2 October 2026 via checked.be.