BESTOCK: 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.
BESTOCK
Largest movements
- Stocks and contracts +€169,961
new in 2025: €169,961
- Receivables within one year -€129,917
down €129,917 (-49.7%), from €261,570 to €131,653
of which Other amounts receivable: -€131,762
- Tangible fixed assets +€66,547
up €66,547 (+17.4%), from €382,182 to €448,729
of which Land and buildings: +€57,850
- Cash +€9,549
up €9,549 (+79.1%), from €12,069 to €21,617
mainly Receivables within one year (+€129,917) and Short-term financial debts (+€74,573)
- Short-term financial debts +€74,573
new in 2025: €74,573
- Profit (loss) carried forward +€62,005
up €62,005 (+7.7%), from -€802,886 to -€740,881
- Debts after one year -€57,479
down €57,479 (-13.3%), from €433,606 to €376,127
- Trade debts +€34,351
up €34,351 (+317.6%), from €10,816 to €45,167
- Current portion of long-term debt -€12,757
down €12,757 (-18.2%), from €70,235 to €57,479
- Financial charges -€2,713
down €2,713 (-19.8%), from €13,691 to €10,978
- Depreciation +€1,425
up €1,425 (+3.7%), from €38,151 to €39,576
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 | €655,821 | €771,960 | +€116,139 | +17.7% |
| Fixed assets | 21/28 | €382,182 | €448,729 | +€66,547 | +17.4% |
| Tangible fixed assets | 22/27 | €382,182 | €448,729 | +€66,547 | +17.4% |
| Land and buildings | 22 | €360,333 | €418,183 | +€57,850 | +16.1% |
| Plant, machinery and equipment | 23 | €19,394 | €16,995 | -€2,400 | -12.4% |
| Furniture and vehicles | 24 | €2,455 | €13,552 | +€11,097 | +452.1% |
| Current assets | 29/58 | €273,639 | €323,231 | +€49,592 | +18.1% |
| Stocks and contracts in progress | 3 | - | €169,961 | +€169,961 | |
| Stocks | 30/36 | - | €169,961 | +€169,961 | |
| Amounts receivable within one year | 40/41 | €261,570 | €131,653 | -€129,917 | -49.7% |
| Trade receivables | 40 | €6,475 | €8,320 | +€1,845 | +28.5% |
| Other amounts receivable | 41 | €255,096 | €123,333 | -€131,762 | -51.7% |
| Cash at bank and in hand | 54/58 | €12,069 | €21,617 | +€9,549 | +79.1% |
| Total equity and liabilities | 10/49 | €655,821 | €771,960 | +€116,139 | +17.7% |
| Equity | 10/15 | €118,565 | €180,570 | +€62,005 | +52.3% |
| Contributions | 10/11 | €921,450 | €921,450 | = | 0.0% |
| Capital | 10 | €921,450 | €921,450 | = | 0.0% |
| Issued capital | 100 | €921,450 | €921,450 | = | 0.0% |
| Revaluation surpluses | 12 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€802,886 | -€740,881 | +€62,005 | +7.7% |
| Amounts payable | 17/49 | €537,256 | €591,390 | +€54,134 | +10.1% |
| Amounts payable after more than one year | 17 | €433,606 | €376,127 | -€57,479 | -13.3% |
| Financial debts | 170/4 | €433,606 | €376,127 | -€57,479 | -13.3% |
| Amounts payable within one year | 42/48 | €103,650 | €215,262 | +€111,612 | +107.7% |
| Current portion of amounts payable after more than one year | 42 | €70,235 | €57,479 | -€12,757 | -18.2% |
| Financial debts | 43 | - | €74,573 | +€74,573 | |
| Credit institutions | 430/8 | - | €74,573 | +€74,573 | |
| Trade debts | 44 | €10,816 | €45,167 | +€34,351 | +317.6% |
| Suppliers | 440/4 | €10,816 | €45,167 | +€34,351 | +317.6% |
| Taxes, remuneration and social security | 45 | - | €6,698 | +€6,698 | |
| Taxes | 450/3 | - | €6,698 | +€6,698 | |
| Other amounts payable | 47/48 | €22,599 | €31,345 | +€8,746 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,151 | €39,576 | +€1,425 | +3.7% |
| Other operating charges | 640/8 | €17,858 | €18,511 | +€653 | +3.7% |
| Gross operating margin | 9900 | €130,228 | €131,069 | +€841 | +0.6% |
| Operating profit (loss) | 9901 | €74,220 | €72,982 | -€1,238 | -1.7% |
| Financial income | 75/76B | €118 | €2 | -€116 | -98.7% |
| Recurring financial income | 75 | €118 | €2 | -€116 | -98.7% |
| Financial charges | 65/66B | €13,691 | €10,978 | -€2,713 | -19.8% |
| Recurring financial charges | 65 | €13,691 | €10,978 | -€2,713 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €60,646 | €62,005 | +€1,359 | +2.2% |
| Profit (loss) for the period | 9904 | €60,646 | €62,005 | +€1,359 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,646 | €62,005 | +€1,359 | +2.2% |
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 11 October 2026 via checked.be.