BESTO IMOGES: what changed
BESTO IMOGES
Largest movements
- Stocks and contracts -€1.5m
down €1.5m (-97.6%), from €1.6m to €38,500
- Cash -€215,207
down €215,207 (-71.7%), from €300,232 to €85,025
mainly Debts within one year (-€1.5m) and Receivables within one year (-€162,571)
- Receivables within one year +€162,571
up €162,571 (+165%), from €98,430 to €261,001
of which Trade receivables: +€227,962
- Debts within one year -€1.5m
down €1.5m (-79.1%), from €1.8m to €384,526
- Profit (loss) carried forward -€144,501
no longer reported in 2021 (was €144,501)
- Gross operating margin -€299,239
down €299,239, from €156,507 to -€142,732
- Financial charges +€3,184
new in 2021: €3,184
Change in the result, 2020 to 2021
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 2020 and 2021 balance sheets and the 2021 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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,981,683 | €384,526 | -€1.6m | -80.6% |
| Current assets | 29/58 | €1,981,683 | €384,526 | -€1.6m | -80.6% |
| Stocks and contracts in progress | 3 | €1,583,021 | €38,500 | -€1.5m | -97.6% |
| Stocks | 30/36 | - | €38,500 | +€38,500 | |
| Amounts receivable within one year | 40/41 | €98,430 | €261,001 | +€162,571 | +165% |
| Trade receivables | 40 | - | €227,962 | +€227,962 | |
| Other amounts receivable | 41 | - | €33,039 | +€33,039 | |
| Cash at bank and in hand | 54/58 | €300,232 | €85,025 | -€215,207 | -71.7% |
| Total equity and liabilities | 10/49 | €1,981,683 | €384,526 | -€1.6m | -80.6% |
| Equity | 10/15 | €144,501 | - | -€144,501 | |
| Profit (loss) carried forward | 14 | €144,501 | - | -€144,501 | |
| Amounts payable | 17/49 | €1,837,182 | €384,526 | -€1.5m | -79.1% |
| Amounts payable within one year | 42/48 | €1,835,906 | €384,526 | -€1.5m | -79.1% |
| Trade debts | 44 | €278,370 | €280,744 | +€2,374 | +0.9% |
| Suppliers | 440/4 | - | €280,744 | +€280,744 | |
| Other amounts payable | 47/48 | - | €103,782 | +€103,782 | |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €156,507 | -€142,732 | -€299,239 | |
| Operating profit (loss) | 9901 | €155,276 | -€142,832 | -€298,108 | |
| Financial income | 75/76B | - | €1,515 | +€1,515 | |
| Recurring financial income | 75 | - | €1,515 | +€1,515 | |
| Financial charges | 65/66B | - | €3,184 | +€3,184 | |
| Recurring financial charges | 65 | - | €3,184 | +€3,184 | |
| Profit (loss) for the period before taxes | 9903 | €144,501 | -€144,501 | -€289,001 | |
| Profit (loss) for the period | 9904 | €144,501 | -€144,501 | -€289,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €144,501 | -€144,501 | -€289,001 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.