BESTINGRAPHICS: 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.
BESTINGRAPHICS
Largest movements
- Stocks and contracts -€741,007
down €741,007 (-99.8%), from €742,450 to €1,443
of which Stocks: -€718,882
- Cash +€140,909
up €140,909 (+63.1%), from €223,331 to €364,240
mainly Stocks and contracts (+€741,007) and Advances received (+€62,488)
- Tangible fixed assets -€68,747
down €68,747 (-46.2%), from €148,926 to €80,179
of which Furniture and vehicles: -€39,894
- Receivables within one year -€54,879
down €54,879 (-7.5%), from €735,286 to €680,407
of which Other amounts receivable: -€45,887
- Current portion of long-term debt -€535,745
down €535,745 (-95.0%), from €563,715 to €27,970
- Reserves -€78,229
down €78,229 (-23.9%), from €327,471 to €249,242
- Other debts -€77,809
down €77,809 (-92.3%), from €84,285 to €6,476
- Advances received +€62,488
new in 2025: €62,488
- Debts after one year -€56,528
down €56,528 (-95.3%), from €59,309 to €2,781
- Staff costs -€18,721
down €18,721 (-16.6%), from €113,019 to €94,299
- Depreciation -€8,878
down €8,878 (-17.5%), from €50,865 to €41,987
- Financial charges -€4,556
down €4,556 (-64.1%), from €7,110 to €2,554
- Gross operating margin +€3,576
up €3,576 (+1.9%), from €184,449 to €188,025
- Other operating charges +€2,818
up €2,818 (+49.6%), from €5,678 to €8,496
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.
Derived cash bridge
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 | €2,009,932 | €1,288,067 | -€721,866 | -35.9% |
| Fixed assets | 21/28 | €303,089 | €234,342 | -€68,747 | -22.7% |
| Tangible fixed assets | 22/27 | €148,926 | €80,179 | -€68,747 | -46.2% |
| Land and buildings | 22 | €41,377 | €33,610 | -€7,767 | -18.8% |
| Plant, machinery and equipment | 23 | €4,091 | €7,491 | +€3,400 | +83.1% |
| Furniture and vehicles | 24 | €69,337 | €29,443 | -€39,894 | -57.5% |
| Leasing and similar rights | 25 | €34,121 | €9,635 | -€24,486 | -71.8% |
| Financial fixed assets | 28 | €154,163 | €154,163 | = | 0.0% |
| Current assets | 29/58 | €1,706,843 | €1,053,724 | -€653,119 | -38.3% |
| Stocks and contracts in progress | 3 | €742,450 | €1,443 | -€741,007 | -99.8% |
| Stocks | 30/36 | €718,882 | €0 | -€718,882 | -100% |
| Contracts in progress | 37 | €23,568 | €1,443 | -€22,125 | -93.9% |
| Amounts receivable within one year | 40/41 | €735,286 | €680,407 | -€54,879 | -7.5% |
| Trade receivables | 40 | €688,393 | €679,402 | -€8,992 | -1.3% |
| Other amounts receivable | 41 | €46,893 | €1,006 | -€45,887 | -97.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €223,331 | €364,240 | +€140,909 | +63.1% |
| Deferred charges and accrued income | 490/1 | €5,777 | €7,635 | +€1,857 | +32.1% |
| Total equity and liabilities | 10/49 | €2,009,932 | €1,288,067 | -€721,866 | -35.9% |
| Equity | 10/15 | €346,071 | €267,842 | -€78,229 | -22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,471 | €249,242 | -€78,229 | -23.9% |
| Distributable reserves | 133 | €327,471 | €249,242 | -€78,229 | -23.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,663,862 | €1,020,225 | -€643,637 | -38.7% |
| Amounts payable after more than one year | 17 | €59,309 | €2,781 | -€56,528 | -95.3% |
| Financial debts | 170/4 | €59,309 | €2,781 | -€56,528 | -95.3% |
| Amounts payable within one year | 42/48 | €1,599,553 | €1,017,444 | -€582,109 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €563,715 | €27,970 | -€535,745 | -95.0% |
| Trade debts | 44 | €920,482 | €886,954 | -€33,528 | -3.6% |
| Suppliers | 440/4 | €920,482 | €886,954 | -€33,528 | -3.6% |
| Advances received on contracts in progress | 46 | - | €62,488 | +€62,488 | |
| Taxes, remuneration and social security | 45 | €31,071 | €33,556 | +€2,485 | +8.0% |
| Taxes | 450/3 | €19,226 | €23,672 | +€4,446 | +23.1% |
| Remuneration and social security | 454/9 | €11,845 | €9,884 | -€1,961 | -16.6% |
| Other amounts payable | 47/48 | €84,285 | €6,476 | -€77,809 | -92.3% |
| Accrued charges and deferred income | 492/3 | €5,000 | €0 | -€5,000 | -100% |
| Non-recurring operating income | 76A | €7,882 | €0 | -€7,882 | -100% |
| Remuneration, social security and pensions | 62 | €113,019 | €94,299 | -€18,721 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,865 | €41,987 | -€8,878 | -17.5% |
| Other operating charges | 640/8 | €5,678 | €8,496 | +€2,818 | +49.6% |
| Non-recurring operating charges | 66A | €0 | €8,790 | +€8,790 | |
| Gross operating margin | 9900 | €184,449 | €188,025 | +€3,576 | +1.9% |
| Operating profit (loss) | 9901 | €14,886 | €34,453 | +€19,567 | +131% |
| Financial income | 75/76B | €316 | €209 | -€107 | -34.0% |
| Recurring financial income | 75 | €316 | €209 | -€107 | -34.0% |
| Financial charges | 65/66B | €7,110 | €2,554 | -€4,556 | -64.1% |
| Recurring financial charges | 65 | €7,110 | €2,554 | -€4,556 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €8,092 | €32,108 | +€24,016 | +297% |
| Income taxes | 67/77 | €5,428 | €3,595 | -€1,833 | -33.8% |
| Profit (loss) for the period | 9904 | €2,664 | €28,512 | +€25,848 | +970% |
| Profit (loss) for the period to be appropriated | 9905 | €2,664 | €28,512 | +€25,848 | +970% |
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 14 October 2026 via checked.be.