BESTRENT: 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.
BESTRENT
Largest movements
- Tangible fixed assets +€300,745
up €300,745 (+48.9%), from €615,099 to €915,845
of which Leasing and similar rights: +€338,972
- Cash -€84,353
down €84,353 (-66.0%), from €127,824 to €43,472
mainly Investment in fixed assets (net) (-€469,562) and Trade debts (-€49,968)
- Receivables within one year -€52,503
down €52,503 (-16.8%), from €312,223 to €259,720
of which Other amounts receivable: -€37,773
- Debts after one year +€181,029
up €181,029 (+45.0%), from €402,611 to €583,641
- Trade debts -€49,968
down €49,968 (-35.3%), from €141,483 to €91,515
- Current portion of long-term debt +€37,537
up €37,537 (+27.8%), from €135,020 to €172,557
- Depreciation +€95,320
up €95,320 (+130%), from €73,497 to €168,817
- Staff costs +€29,284
up €29,284 (+59.3%), from €49,411 to €78,695
- Financial charges +€17,300
up €17,300 (+187%), from €9,257 to €26,557
- Gross operating margin -€8,904
down €8,904 (-3.1%), from €282,896 to €273,992
- Write-downs -€8,030
down €8,030, from €5,416 to -€2,614
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
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 | €1,074,027 | €1,246,048 | +€172,021 | +16.0% |
| Fixed assets | 21/28 | €615,099 | €915,845 | +€300,745 | +48.9% |
| Tangible fixed assets | 22/27 | €615,099 | €915,845 | +€300,745 | +48.9% |
| Plant, machinery and equipment | 23 | €256,359 | €218,132 | -€38,227 | -14.9% |
| Leasing and similar rights | 25 | €358,741 | €697,712 | +€338,972 | +94.5% |
| Current assets | 29/58 | €458,928 | €330,203 | -€128,725 | -28.0% |
| Stocks and contracts in progress | 3 | €11,915 | €17,523 | +€5,608 | +47.1% |
| Stocks | 30/36 | €11,915 | €17,523 | +€5,608 | +47.1% |
| Amounts receivable within one year | 40/41 | €312,223 | €259,720 | -€52,503 | -16.8% |
| Trade receivables | 40 | €72,537 | €57,807 | -€14,731 | -20.3% |
| Other amounts receivable | 41 | €239,686 | €201,913 | -€37,773 | -15.8% |
| Cash at bank and in hand | 54/58 | €127,824 | €43,472 | -€84,353 | -66.0% |
| Deferred charges and accrued income | 490/1 | €6,965 | €9,489 | +€2,523 | +36.2% |
| Total equity and liabilities | 10/49 | €1,074,027 | €1,246,048 | +€172,021 | +16.0% |
| Equity | 10/15 | €387,934 | €388,487 | +€553 | +0.1% |
| Contributions | 10/11 | €625,000 | €625,000 | = | 0.0% |
| Capital | 10 | €625,000 | €625,000 | = | 0.0% |
| Issued capital | 100 | €625,000 | €625,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,066 | -€236,513 | +€553 | +0.2% |
| Amounts payable | 17/49 | €686,093 | €857,561 | +€171,468 | +25.0% |
| Amounts payable after more than one year | 17 | €402,611 | €583,641 | +€181,029 | +45.0% |
| Financial debts | 170/4 | €402,611 | €583,641 | +€181,029 | +45.0% |
| Amounts payable within one year | 42/48 | €283,482 | €273,920 | -€9,562 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €135,020 | €172,557 | +€37,537 | +27.8% |
| Trade debts | 44 | €141,483 | €91,515 | -€49,968 | -35.3% |
| Suppliers | 440/4 | €141,483 | €91,515 | -€49,968 | -35.3% |
| Taxes, remuneration and social security | 45 | €6,979 | €9,848 | +€2,869 | +41.1% |
| Taxes | 450/3 | €421 | €2,874 | +€2,453 | +583% |
| Remuneration and social security | 454/9 | €6,558 | €6,974 | +€416 | +6.3% |
| Non-recurring operating income | 76A | €180,270 | €80,379 | -€99,890 | -55.4% |
| Remuneration, social security and pensions | 62 | €49,411 | €78,695 | +€29,284 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,497 | €168,817 | +€95,320 | +130% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,416 | -€2,614 | -€8,030 | |
| Other operating charges | 640/8 | €3,944 | €2,687 | -€1,257 | -31.9% |
| Gross operating margin | 9900 | €282,896 | €273,992 | -€8,904 | -3.1% |
| Operating profit (loss) | 9901 | €150,628 | €26,406 | -€124,221 | -82.5% |
| Financial income | 75/76B | €785 | €703 | -€82 | -10.5% |
| Recurring financial income | 75 | €785 | €703 | -€82 | -10.5% |
| Financial charges | 65/66B | €9,257 | €26,557 | +€17,300 | +187% |
| Recurring financial charges | 65 | €9,257 | €26,557 | +€17,300 | +187% |
| Profit (loss) for the period before taxes | 9903 | €142,156 | €553 | -€141,603 | -99.6% |
| Profit (loss) for the period | 9904 | €142,156 | €553 | -€141,603 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,156 | €553 | -€141,603 | -99.6% |
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 30 October 2026 via checked.be.