BeStores: what changed
BeStores
Largest movements
- Receivables within one year -€63,726
down €63,726 (-52.3%), from €121,957 to €58,231
of which Other amounts receivable: -€37,089
- Cash -€22,533
down €22,533 (-14.4%), from €156,453 to €133,921
mainly Other debts (-€43,451) and Current portion of long-term debt (-€15,722)
- Stocks and contracts +€14,211
up €14,211, from €0 to €14,211
- Tangible fixed assets -€5,923
down €5,923 (-4.7%), from €126,255 to €120,332
of which Land and buildings: -€17,496
- Other debts -€43,451
down €43,451 (-95.4%), from €45,528 to €2,077
- Current portion of long-term debt -€15,722
down €15,722 (-68.7%), from €22,890 to €7,168
- Trade debts -€10,015
down €10,015 (-47.1%), from €21,246 to €11,231
- Debts after one year -€7,168
down €7,168 (-38.0%), from €18,875 to €11,707
- Tax, wage and social debts -€5,000
down €5,000 (-100%), from €5,000 to €0
- Taxes -€11,436
down €11,436 (-80.6%), from €14,193 to €2,757
- Gross operating margin +€5,698
up €5,698 (+8.7%), from €65,657 to €71,355
- Financial income -€1,457
down €1,457 (-66.6%), from €2,188 to €730
- Financial charges +€810
up €810 (+44.5%), from €1,821 to €2,631
- Depreciation +€717
up €717 (+4.1%), from €17,593 to €18,310
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 | €405,143 | €328,568 | -€76,576 | -18.9% |
| Fixed assets | 21/28 | €126,335 | €120,412 | -€5,923 | -4.7% |
| Tangible fixed assets | 22/27 | €126,255 | €120,332 | -€5,923 | -4.7% |
| Land and buildings | 22 | €126,255 | €108,759 | -€17,496 | -13.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €11,573 | +€11,573 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €278,808 | €208,156 | -€70,652 | -25.3% |
| Stocks and contracts in progress | 3 | €0 | €14,211 | +€14,211 | |
| Stocks | 30/36 | €0 | €14,211 | +€14,211 | |
| Amounts receivable within one year | 40/41 | €121,957 | €58,231 | -€63,726 | -52.3% |
| Trade receivables | 40 | €60,366 | €33,729 | -€26,637 | -44.1% |
| Other amounts receivable | 41 | €61,591 | €24,502 | -€37,089 | -60.2% |
| Cash at bank and in hand | 54/58 | €156,453 | €133,921 | -€22,533 | -14.4% |
| Deferred charges and accrued income | 490/1 | €398 | €1,793 | +€1,396 | +351% |
| Total equity and liabilities | 10/49 | €405,143 | €328,568 | -€76,576 | -18.9% |
| Equity | 10/15 | €291,604 | €296,384 | +€4,780 | +1.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €217,750 | €222,450 | +€4,700 | +2.2% |
| Distributable reserves | 133 | €217,750 | €222,450 | +€4,700 | +2.2% |
| Profit (loss) carried forward | 14 | €13,854 | €13,934 | +€80 | +0.6% |
| Amounts payable | 17/49 | €113,539 | €32,183 | -€81,356 | -71.7% |
| Amounts payable after more than one year | 17 | €18,875 | €11,707 | -€7,168 | -38.0% |
| Financial debts | 170/4 | €18,875 | €11,707 | -€7,168 | -38.0% |
| Amounts payable within one year | 42/48 | €94,664 | €20,476 | -€74,188 | -78.4% |
| Current portion of amounts payable after more than one year | 42 | €22,890 | €7,168 | -€15,722 | -68.7% |
| Trade debts | 44 | €21,246 | €11,231 | -€10,015 | -47.1% |
| Suppliers | 440/4 | €21,246 | €11,231 | -€10,015 | -47.1% |
| Taxes, remuneration and social security | 45 | €5,000 | €0 | -€5,000 | -100% |
| Taxes | 450/3 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €45,528 | €2,077 | -€43,451 | -95.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,593 | €18,310 | +€717 | +4.1% |
| Other operating charges | 640/8 | €1,628 | €2,181 | +€553 | +34.0% |
| Non-recurring operating charges | 66A | €2,179 | €41,426 | +€39,247 | +1,801% |
| Gross operating margin | 9900 | €65,657 | €71,355 | +€5,698 | +8.7% |
| Operating profit (loss) | 9901 | €44,256 | €9,438 | -€34,818 | -78.7% |
| Financial income | 75/76B | €2,188 | €730 | -€1,457 | -66.6% |
| Recurring financial income | 75 | €2,188 | €730 | -€1,457 | -66.6% |
| Financial charges | 65/66B | €1,821 | €2,631 | +€810 | +44.5% |
| Recurring financial charges | 65 | €1,821 | €2,631 | +€810 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €44,623 | €7,537 | -€37,085 | -83.1% |
| Income taxes | 67/77 | €14,193 | €2,757 | -€11,436 | -80.6% |
| Profit (loss) for the period | 9904 | €30,430 | €4,780 | -€25,649 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,430 | €4,780 | -€25,649 | -84.3% |
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 2 November 2026 via checked.be.