BESTIALE MAKEUP: 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.
BESTIALE MAKEUP
Largest movements
- Stocks and contracts +€170,613
new in 2024: €170,613
- Cash -€164,705
down €164,705 (-91.8%), from €179,364 to €14,658
mainly Stocks and contracts (-€170,613) and Receivables within one year (-€78,085)
- Receivables within one year +€78,085
up €78,085 (+9348.7%), from €835 to €78,920
of which Trade receivables: +€75,506
- Trade debts +€121,537
up €121,537 (+52128.4%), from €233 to €121,770
- Profit (loss) carried forward -€37,301
down €37,301 (-123.2%), from -€30,278 to -€67,579
- Contributions +€10,000
new in 2024: €10,000
- Debts after one year -€10,000
down €10,000 (-4.8%), from €210,000 to €200,000
- Gross operating margin -€4,049
down €4,049 (-13.4%), from -€30,314 to -€34,364
- Other operating charges +€1,356
new in 2024: €1,356
- Financial charges +€1,019
up €1,019, from -€36 to €984
- Depreciation +€644
new in 2024: €644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,843 | €264,191 | +€83,348 | +46.1% |
| Formation expenses | 20 | €644 | - | -€644 | |
| Current assets | 29/58 | €180,199 | €264,191 | +€83,992 | +46.6% |
| Stocks and contracts in progress | 3 | - | €170,613 | +€170,613 | |
| Stocks | 30/36 | - | €170,613 | +€170,613 | |
| Amounts receivable within one year | 40/41 | €835 | €78,920 | +€78,085 | +9348.7% |
| Trade receivables | 40 | - | €75,506 | +€75,506 | |
| Other amounts receivable | 41 | €835 | €3,414 | +€2,579 | +308.8% |
| Cash at bank and in hand | 54/58 | €179,364 | €14,658 | -€164,705 | -91.8% |
| Total equity and liabilities | 10/49 | €180,843 | €264,191 | +€83,348 | +46.1% |
| Equity | 10/15 | -€30,278 | -€57,579 | -€27,301 | -90.2% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€30,278 | -€67,579 | -€37,301 | -123.2% |
| Amounts payable | 17/49 | €211,121 | €321,770 | +€110,649 | +52.4% |
| Amounts payable after more than one year | 17 | €210,000 | €200,000 | -€10,000 | -4.8% |
| Other amounts payable | 178/9 | €210,000 | €200,000 | -€10,000 | -4.8% |
| Amounts payable within one year | 42/48 | €1,121 | €121,770 | +€120,649 | +10760.9% |
| Trade debts | 44 | €233 | €121,770 | +€121,537 | +52128.4% |
| Suppliers | 440/4 | €233 | €121,770 | +€121,537 | +52128.4% |
| Taxes, remuneration and social security | 45 | €44 | - | -€44 | |
| Taxes | 450/3 | €44 | - | -€44 | |
| Other amounts payable | 47/48 | €844 | - | -€844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €644 | +€644 | |
| Other operating charges | 640/8 | - | €1,356 | +€1,356 | |
| Gross operating margin | 9900 | -€30,314 | -€34,364 | -€4,049 | -13.4% |
| Operating profit (loss) | 9901 | -€30,314 | -€36,363 | -€6,049 | -20.0% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | -€36 | €984 | +€1,019 | |
| Recurring financial charges | 65 | -€36 | €984 | +€1,019 | |
| Profit (loss) for the period before taxes | 9903 | -€30,278 | -€37,306 | -€7,028 | -23.2% |
| Profit (loss) for the period | 9904 | -€30,278 | -€37,306 | -€7,028 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,278 | -€37,306 | -€7,028 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.