BESTIA: 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.
BESTIA
Largest movements
- Cash -€25,028
down €25,028 (-65.1%), from €38,441 to €13,413
mainly Contributions, distributions and other (-€32,536) and Receivables within one year (-€8,852)
- Receivables within one year +€8,852
up €8,852 (+128.4%), from €6,891 to €15,743
of which Trade receivables: +€10,297
- Profit (loss) carried forward -€10,327
down €10,327 (-100.0%), from €10,327 to €0
- Reserves -€7,033
down €7,033 (-31.7%), from €22,209 to €15,176
- Tax, wage and social debts +€1,068
up €1,068 (+15.2%), from €7,043 to €8,111
of which Taxes: +€1,068
- Gross operating margin +€5,895
up €5,895 (+41.9%), from €14,053 to €19,948
- Taxes +€1,446
up €1,446 (+46.5%), from €3,109 to €4,554
- Other operating charges -€385
down €385 (-75.1%), from €513 to €128
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 | €45,332 | €29,156 | -€16,176 | -35.7% |
| Current assets | 29/58 | €45,332 | €29,156 | -€16,176 | -35.7% |
| Amounts receivable within one year | 40/41 | €6,891 | €15,743 | +€8,852 | +128.4% |
| Trade receivables | 40 | €0 | €10,297 | +€10,297 | |
| Other amounts receivable | 41 | €6,891 | €5,446 | -€1,446 | -21.0% |
| Cash at bank and in hand | 54/58 | €38,441 | €13,413 | -€25,028 | -65.1% |
| Total equity and liabilities | 10/49 | €45,332 | €29,156 | -€16,176 | -35.7% |
| Equity | 10/15 | €37,536 | €20,176 | -€17,360 | -46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,209 | €15,176 | -€7,033 | -31.7% |
| Distributable reserves | 133 | €22,209 | €15,176 | -€7,033 | -31.7% |
| Profit (loss) carried forward | 14 | €10,327 | €0 | -€10,327 | -100.0% |
| Amounts payable | 17/49 | €7,796 | €8,980 | +€1,184 | +15.2% |
| Amounts payable within one year | 42/48 | €7,796 | €8,980 | +€1,184 | +15.2% |
| Trade debts | 44 | €753 | €869 | +€116 | +15.3% |
| Suppliers | 440/4 | €753 | €869 | +€116 | +15.3% |
| Taxes, remuneration and social security | 45 | €7,043 | €8,111 | +€1,068 | +15.2% |
| Taxes | 450/3 | €5,069 | €6,138 | +€1,068 | +21.1% |
| Remuneration and social security | 454/9 | €1,974 | €1,974 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €128 | -€385 | -75.1% |
| Gross operating margin | 9900 | €14,053 | €19,948 | +€5,895 | +41.9% |
| Operating profit (loss) | 9901 | €13,540 | €19,820 | +€6,280 | +46.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €104 | €90 | -€14 | -13.8% |
| Recurring financial charges | 65 | €104 | €90 | -€14 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €13,436 | €19,730 | +€6,295 | +46.9% |
| Income taxes | 67/77 | €3,109 | €4,554 | +€1,446 | +46.5% |
| Profit (loss) for the period | 9904 | €10,327 | €15,176 | +€4,849 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,327 | €15,176 | +€4,849 | +47.0% |
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.