BESTO: what changed
BESTO
Largest movements
- Intangible fixed assets -€3,849
down €3,849 (-33.3%), from €11,548 to €7,700
- Cash -€1,810
down €1,810 (-16.6%), from €10,897 to €9,087
mainly Net result for the year (-€7,218) and Accrued charges and deferred income (-€1,603)
- Profit (loss) carried forward -€7,218
down €7,218 (-13.8%), from -€52,378 to -€59,596
- Trade debts +€2,512
up €2,512 (+414%), from €607 to €3,119
- Accrued charges and deferred income -€1,603
down €1,603 (-82.2%), from €1,950 to €348
- Other debts +€1,153
up €1,153 (+88.7%), from €1,300 to €2,454
- Gross operating margin +€6,318
up €6,318 (+69.7%), from -€9,064 to -€2,746
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,173 | €53,018 | -€5,155 | -8.9% |
| Fixed assets | 21/28 | €11,548 | €7,700 | -€3,849 | -33.3% |
| Intangible fixed assets | 21 | €11,548 | €7,700 | -€3,849 | -33.3% |
| Current assets | 29/58 | €46,625 | €45,318 | -€1,307 | -2.8% |
| Stocks and contracts in progress | 3 | €35,097 | €35,097 | = | 0.0% |
| Stocks | 30/36 | €35,097 | €35,097 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €631 | €1,135 | +€504 | +79.8% |
| Other amounts receivable | 41 | €631 | €1,135 | +€504 | +79.8% |
| Cash at bank and in hand | 54/58 | €10,897 | €9,087 | -€1,810 | -16.6% |
| Total equity and liabilities | 10/49 | €58,173 | €53,018 | -€5,155 | -8.9% |
| Equity | 10/15 | €53,822 | €46,604 | -€7,218 | -13.4% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,378 | -€59,596 | -€7,218 | -13.8% |
| Amounts payable | 17/49 | €4,351 | €6,414 | +€2,063 | +47.4% |
| Amounts payable within one year | 42/48 | €2,401 | €6,066 | +€3,665 | +153% |
| Trade debts | 44 | €607 | €3,119 | +€2,512 | +414% |
| Suppliers | 440/4 | €607 | €3,119 | +€2,512 | +414% |
| Taxes, remuneration and social security | 45 | €494 | €494 | = | 0.0% |
| Taxes | 450/3 | €494 | €494 | = | 0.0% |
| Other amounts payable | 47/48 | €1,300 | €2,454 | +€1,153 | +88.7% |
| Accrued charges and deferred income | 492/3 | €1,950 | €348 | -€1,603 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,849 | €3,849 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€9,064 | -€2,746 | +€6,318 | +69.7% |
| Operating profit (loss) | 9901 | -€13,362 | -€7,056 | +€6,306 | +47.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €144 | €169 | +€24 | +16.7% |
| Recurring financial charges | 65 | €144 | €169 | +€24 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,506 | -€7,218 | +€6,288 | +46.6% |
| Profit (loss) for the period | 9904 | -€13,506 | -€7,218 | +€6,288 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,506 | -€7,218 | +€6,288 | +46.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.