BEsten: 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.
BEsten
Largest movements
- Receivables within one year +€26,417
up €26,417 (+727.7%), from €3,630 to €30,047
of which Other amounts receivable: +€30,047
- Financial fixed assets -€12,500
no longer reported in 2025 (was €12,500)
- Cash -€8,067
down €8,067 (-26.0%), from €31,003 to €22,937
mainly Receivables within one year (-€26,417) and Deferred charges and accrued income (-€627)
- Deferred charges and accrued income +€627
new in 2025: €627
- Profit (loss) carried forward +€4,805
up €4,805 (+14.7%), from €32,723 to €37,528
- Tax, wage and social debts +€1,530
up €1,530 (+16.3%), from €9,410 to €10,941
- Gross operating margin -€27,773
down €27,773 (-67.2%), from €41,318 to €13,545
- Financial charges +€6,203
up €6,203 (+3170.1%), from €196 to €6,399
- Taxes -€5,419
down €5,419 (-66.3%), from €8,180 to €2,761
- Financial income +€627
new in 2025: €627
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 | €47,133 | €53,610 | +€6,476 | +13.7% |
| Fixed assets | 21/28 | €12,500 | - | -€12,500 | |
| Financial fixed assets | 28 | €12,500 | - | -€12,500 | |
| Current assets | 29/58 | €34,633 | €53,610 | +€18,976 | +54.8% |
| Amounts receivable within one year | 40/41 | €3,630 | €30,047 | +€26,417 | +727.7% |
| Trade receivables | 40 | €3,630 | - | -€3,630 | |
| Other amounts receivable | 41 | - | €30,047 | +€30,047 | |
| Cash at bank and in hand | 54/58 | €31,003 | €22,937 | -€8,067 | -26.0% |
| Deferred charges and accrued income | 490/1 | - | €627 | +€627 | |
| Total equity and liabilities | 10/49 | €47,133 | €53,610 | +€6,476 | +13.7% |
| Equity | 10/15 | €37,723 | €42,528 | +€4,805 | +12.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,723 | €37,528 | +€4,805 | +14.7% |
| Amounts payable | 17/49 | €9,410 | €11,082 | +€1,672 | +17.8% |
| Amounts payable within one year | 42/48 | €9,410 | €11,082 | +€1,672 | +17.8% |
| Trade debts | 44 | - | €141 | +€141 | |
| Suppliers | 440/4 | - | €141 | +€141 | |
| Taxes, remuneration and social security | 45 | €9,410 | €10,941 | +€1,530 | +16.3% |
| Taxes | 450/3 | €9,410 | €10,941 | +€1,530 | +16.3% |
| Other operating charges | 640/8 | €219 | €208 | -€11 | -5.2% |
| Gross operating margin | 9900 | €41,318 | €13,545 | -€27,773 | -67.2% |
| Operating profit (loss) | 9901 | €41,099 | €13,338 | -€27,761 | -67.5% |
| Financial income | 75/76B | - | €627 | +€627 | |
| Recurring financial income | 75 | - | €627 | +€627 | |
| Financial charges | 65/66B | €196 | €6,399 | +€6,203 | +3170.1% |
| Recurring financial charges | 65 | €196 | €6,399 | +€6,203 | +3170.1% |
| Profit (loss) for the period before taxes | 9903 | €40,903 | €7,566 | -€33,338 | -81.5% |
| Income taxes | 67/77 | €8,180 | €2,761 | -€5,419 | -66.3% |
| Profit (loss) for the period | 9904 | €32,723 | €4,805 | -€27,918 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,723 | €4,805 | -€27,918 | -85.3% |
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 9 October 2026 via checked.be.