BESTICT: 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.
BESTICT
Largest movements
- Tangible fixed assets -€24,499
down €24,499 (-95.7%), from €25,601 to €1,102
of which Furniture and vehicles: -€23,991
- Stocks and contracts -€12,700
no longer reported in 2025 (was €12,700)
- Receivables within one year -€1,836
down €1,836 (-71.4%), from €2,574 to €737
of which Trade receivables: -€1,729
- Cash -€546
down €546 (-100.0%), from €546 to €0
mainly Other debts (-€19,701) and Debts after one year (-€11,284)
- Other debts -€19,701
down €19,701 (-99.8%), from €19,743 to €42
- Debts after one year -€11,284
down €11,284 (-44.1%), from €25,580 to €14,296
- Profit (loss) carried forward -€9,515
down €9,515 (-20.9%), from -€45,622 to -€55,136
- Current portion of long-term debt -€2,183
down €2,183 (-14.1%), from €15,528 to €13,345
- Trade debts +€2,032
up €2,032 (+38.3%), from €5,301 to €7,333
- Gross operating margin -€13,924
down €13,924, from €7,916 to -€6,009
- Depreciation -€8,903
down €8,903 (-88.5%), from €10,058 to €1,155
- Financial income +€1,238
new in 2025: €1,238
- Financial charges -€955
down €955 (-30.0%), from €3,188 to €2,233
- Other operating charges +€112
up €112 (+10.5%), from €1,063 to €1,175
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 | €41,700 | €2,130 | -€39,570 | -94.9% |
| Fixed assets | 21/28 | €25,601 | €1,102 | -€24,499 | -95.7% |
| Tangible fixed assets | 22/27 | €25,601 | €1,102 | -€24,499 | -95.7% |
| Plant, machinery and equipment | 23 | €1,600 | €1,092 | -€508 | -31.8% |
| Furniture and vehicles | 24 | €24,001 | €10 | -€23,991 | -100.0% |
| Current assets | 29/58 | €16,099 | €1,028 | -€15,071 | -93.6% |
| Stocks and contracts in progress | 3 | €12,700 | - | -€12,700 | |
| Stocks | 30/36 | €12,700 | - | -€12,700 | |
| Amounts receivable within one year | 40/41 | €2,574 | €737 | -€1,836 | -71.4% |
| Trade receivables | 40 | €1,729 | - | -€1,729 | |
| Other amounts receivable | 41 | €844 | €737 | -€107 | -12.7% |
| Cash at bank and in hand | 54/58 | €546 | €0 | -€546 | -100.0% |
| Deferred charges and accrued income | 490/1 | €279 | €291 | +€12 | +4.1% |
| Total equity and liabilities | 10/49 | €41,700 | €2,130 | -€39,570 | -94.9% |
| Equity | 10/15 | -€26,510 | -€36,025 | -€9,515 | -35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €512 | €512 | = | 0.0% |
| Distributable reserves | 133 | €512 | €512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,622 | -€55,136 | -€9,515 | -20.9% |
| Amounts payable | 17/49 | €68,210 | €38,155 | -€30,055 | -44.1% |
| Amounts payable after more than one year | 17 | €25,580 | €14,296 | -€11,284 | -44.1% |
| Financial debts | 170/4 | €25,580 | €14,296 | -€11,284 | -44.1% |
| Amounts payable within one year | 42/48 | €42,630 | €23,859 | -€18,771 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €15,528 | €13,345 | -€2,183 | -14.1% |
| Financial debts | 43 | €1,855 | €2,958 | +€1,103 | +59.5% |
| Credit institutions | 430/8 | €1,855 | €2,958 | +€1,103 | +59.5% |
| Trade debts | 44 | €5,301 | €7,333 | +€2,032 | +38.3% |
| Suppliers | 440/4 | €5,301 | €7,333 | +€2,032 | +38.3% |
| Taxes, remuneration and social security | 45 | €202 | €180 | -€22 | -11.1% |
| Taxes | 450/3 | €202 | €180 | -€22 | -11.1% |
| Other amounts payable | 47/48 | €19,743 | €42 | -€19,701 | -99.8% |
| Non-recurring operating income | 76A | - | €1,656 | +€1,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,058 | €1,155 | -€8,903 | -88.5% |
| Other operating charges | 640/8 | €1,063 | €1,175 | +€112 | +10.5% |
| Gross operating margin | 9900 | €7,916 | -€6,009 | -€13,924 | |
| Operating profit (loss) | 9901 | -€3,205 | -€8,339 | -€5,134 | -160.2% |
| Financial income | 75/76B | - | €1,238 | +€1,238 | |
| Recurring financial income | 75 | - | €1,238 | +€1,238 | |
| Financial charges | 65/66B | €3,188 | €2,233 | -€955 | -30.0% |
| Recurring financial charges | 65 | €3,188 | €2,233 | -€955 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,394 | -€9,335 | -€2,941 | -46.0% |
| Income taxes | 67/77 | €171 | €180 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | -€6,564 | -€9,515 | -€2,950 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,564 | -€9,515 | -€2,950 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.