BESTONE: 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.
BESTONE
Largest movements
- Receivables within one year -€98,514
down €98,514 (-9.5%), from €1.0m to €942,083
of which Other amounts receivable: -€113,611
- Deferred charges and accrued income +€26,853
new in 2025: €26,853
- Other debts -€368,997
down €368,997 (-86.9%), from €424,693 to €55,696
- Debts after one year +€322,772
up €322,772 (+117%), from €274,756 to €597,528
- Profit (loss) carried forward -€24,199
down €24,199 (-12.5%), from -€192,921 to -€217,120
- Other operating charges +€328,102
up €328,102 (+407%), from €80,574 to €408,676
- Gross operating margin +€327,550
up €327,550 (+685%), from €47,786 to €375,336
- Financial income +€22,058
up €22,058 (+460%), from €4,794 to €26,852
- Financial charges +€15,118
up €15,118 (+300%), from €5,031 to €20,149
- Taxes -€4,876
down €4,876, from €2,438 to -€2,438
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,040,721 | €969,060 | -€71,661 | -6.9% |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Tangible fixed assets | 22/27 | €62 | €62 | = | 0.0% |
| Land and buildings | 22 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €1,040,659 | €968,998 | -€71,661 | -6.9% |
| Amounts receivable after more than one year | 29 | €62 | €62 | = | 0.0% |
| Other amounts receivable | 291 | €62 | €62 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,040,597 | €942,083 | -€98,514 | -9.5% |
| Trade receivables | 40 | €59,412 | €74,509 | +€15,097 | +25.4% |
| Other amounts receivable | 41 | €981,185 | €867,574 | -€113,611 | -11.6% |
| Deferred charges and accrued income | 490/1 | - | €26,853 | +€26,853 | |
| Total equity and liabilities | 10/49 | €1,040,721 | €969,060 | -€71,661 | -6.9% |
| Equity | 10/15 | €278,729 | €254,531 | -€24,198 | -8.7% |
| Contributions | 10/11 | €471,649 | €471,649 | = | 0.0% |
| Capital | 10 | €471,649 | €471,649 | = | 0.0% |
| Issued capital | 100 | €471,649 | €471,649 | = | 0.0% |
| Reserves | 13 | €1 | €2 | +€1 | +100% |
| Non-distributable reserves | 130/1 | €1 | €2 | +€1 | +100% |
| Legal reserve | 130 | €1 | €2 | +€1 | +100% |
| Profit (loss) carried forward | 14 | -€192,921 | -€217,120 | -€24,199 | -12.5% |
| Amounts payable | 17/49 | €761,992 | €714,529 | -€47,463 | -6.2% |
| Amounts payable after more than one year | 17 | €274,756 | €597,528 | +€322,772 | +117% |
| Financial debts | 170/4 | €274,756 | €597,528 | +€322,772 | +117% |
| Amounts payable within one year | 42/48 | €447,311 | €78,552 | -€368,759 | -82.4% |
| Trade debts | 44 | €22,618 | €22,856 | +€238 | +1.1% |
| Suppliers | 440/4 | €22,618 | €22,856 | +€238 | +1.1% |
| Other amounts payable | 47/48 | €424,693 | €55,696 | -€368,997 | -86.9% |
| Accrued charges and deferred income | 492/3 | €39,925 | €38,449 | -€1,476 | -3.7% |
| Other operating charges | 640/8 | €80,574 | €408,676 | +€328,102 | +407% |
| Gross operating margin | 9900 | €47,786 | €375,336 | +€327,550 | +685% |
| Operating profit (loss) | 9901 | -€32,788 | -€33,340 | -€552 | -1.7% |
| Financial income | 75/76B | €4,794 | €26,852 | +€22,058 | +460% |
| Recurring financial income | 75 | €4,794 | €26,852 | +€22,058 | +460% |
| Financial charges | 65/66B | €5,031 | €20,149 | +€15,118 | +300% |
| Recurring financial charges | 65 | €5,031 | €20,149 | +€15,118 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€33,025 | -€26,637 | +€6,388 | +19.3% |
| Income taxes | 67/77 | €2,438 | -€2,438 | -€4,876 | |
| Profit (loss) for the period | 9904 | -€35,463 | -€24,199 | +€11,264 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,463 | -€24,199 | +€11,264 | +31.8% |
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 15 October 2026 via checked.be.