BESTERVELD: 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.
BESTERVELD
Largest movements
- Receivables within one year -€24,667
down €24,667 (-25.8%), from €95,702 to €71,036
of which Other amounts receivable: -€34,951
- Tangible fixed assets -€18,438
down €18,438 (-2.2%), from €829,171 to €810,733
- Profit (loss) carried forward -€28,550
down €28,550 (-26.4%), from €108,049 to €79,499
- Debts after one year -€22,674
down €22,674 (-4.8%), from €470,286 to €447,612
- Gross operating margin +€15,373
up €15,373 (+22873.1%), from €67 to €15,440
- Other operating charges +€3,185
up €3,185 (+395.5%), from €805 to €3,991
- Depreciation -€1,758
down €1,758 (-8.7%), from €20,196 to €18,438
- Financial charges -€889
down €889 (-4.0%), from €22,451 to €21,562
- Financial income -€221
down €221 (-100.0%), from €221 to €0
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 | €933,699 | €890,477 | -€43,222 | -4.6% |
| Fixed assets | 21/28 | €836,171 | €817,733 | -€18,438 | -2.2% |
| Tangible fixed assets | 22/27 | €829,171 | €810,733 | -€18,438 | -2.2% |
| Land and buildings | 22 | €829,171 | €810,733 | -€18,438 | -2.2% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €97,529 | €72,744 | -€24,784 | -25.4% |
| Amounts receivable within one year | 40/41 | €95,702 | €71,036 | -€24,667 | -25.8% |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €95,702 | €60,751 | -€34,951 | -36.5% |
| Cash at bank and in hand | 54/58 | €1,826 | €1,708 | -€118 | -6.5% |
| Total equity and liabilities | 10/49 | €933,699 | €890,477 | -€43,222 | -4.6% |
| Equity | 10/15 | €176,773 | €148,223 | -€28,550 | -16.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €60,664 | €60,664 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €60,664 | €60,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,049 | €79,499 | -€28,550 | -26.4% |
| Provisions and deferred taxes | 16 | €127,386 | €127,386 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €127,386 | €127,386 | = | 0.0% |
| Pensions and similar obligations | 160 | €127,386 | €127,386 | = | 0.0% |
| Amounts payable | 17/49 | €629,541 | €614,868 | -€14,672 | -2.3% |
| Amounts payable after more than one year | 17 | €470,286 | €447,612 | -€22,674 | -4.8% |
| Financial debts | 170/4 | €470,286 | €447,612 | -€22,674 | -4.8% |
| Amounts payable within one year | 42/48 | €159,255 | €167,257 | +€8,002 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €23,487 | €22,674 | -€812 | -3.5% |
| Trade debts | 44 | €387 | €1,113 | +€726 | +187.4% |
| Suppliers | 440/4 | €387 | €1,113 | +€726 | +187.4% |
| Taxes, remuneration and social security | 45 | €187 | €0 | -€187 | -100.0% |
| Taxes | 450/3 | €187 | €0 | -€187 | -100.0% |
| Other amounts payable | 47/48 | €135,194 | €143,469 | +€8,275 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,196 | €18,438 | -€1,758 | -8.7% |
| Other operating charges | 640/8 | €805 | €3,991 | +€3,185 | +395.5% |
| Gross operating margin | 9900 | €67 | €15,440 | +€15,373 | +22873.1% |
| Operating profit (loss) | 9901 | -€20,934 | -€6,989 | +€13,946 | +66.6% |
| Financial income | 75/76B | €221 | €0 | -€221 | -100.0% |
| Recurring financial income | 75 | €221 | €0 | -€221 | -100.0% |
| Financial charges | 65/66B | €22,451 | €21,562 | -€889 | -4.0% |
| Recurring financial charges | 65 | €22,451 | €21,562 | -€889 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,165 | -€28,550 | +€14,614 | +33.9% |
| Profit (loss) for the period | 9904 | -€43,165 | -€28,550 | +€14,614 | +33.9% |
| Transfer from tax-exempt reserves | 789 | €24,777 | €0 | -€24,777 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,387 | -€28,550 | -€10,163 | -55.3% |
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 12 October 2026 via checked.be.