BESU SYSTEMS: 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.
BESU SYSTEMS
Largest movements
- Receivables within one year +€12,459
up €12,459 (+28.6%), from €43,564 to €56,023
of which Other amounts receivable: +€7,248
- Cash -€716
down €716 (-60.2%), from €1,191 to €474
mainly Receivables within one year (-€12,459) and Accrued charges and deferred income (-€6,894)
- Deferred charges and accrued income -€693
down €693 (-94.8%), from €731 to €38
- Reserves +€16,430
up €16,430 (+97.5%), from €16,853 to €33,283
- Accrued charges and deferred income -€6,894
down €6,894 (-54.4%), from €12,674 to €5,781
- Trade debts +€5,756
new in 2025: €5,756
- Tax, wage and social debts -€4,301
down €4,301 (-37.3%), from €11,517 to €7,216
of which Remuneration and social security: -€3,215
- Gross operating margin +€17,207
up €17,207 (+264%), from €6,522 to €23,728
- Taxes +€3,572
up €3,572 (+285%), from €1,254 to €4,826
- Financial income +€1,757
new in 2025: €1,757
- Staff costs +€1,203
up €1,203 (+206%), from €584 to €1,787
- Financial charges -€593
down €593 (-25.0%), from €2,368 to €1,775
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 | €45,544 | €56,536 | +€10,992 | +24.1% |
| Fixed assets | 21/28 | €58 | €0 | -€58 | -100% |
| Tangible fixed assets | 22/27 | €58 | €0 | -€58 | -100% |
| Furniture and vehicles | 24 | €58 | €0 | -€58 | -100% |
| Current assets | 29/58 | €45,486 | €56,536 | +€11,050 | +24.3% |
| Amounts receivable within one year | 40/41 | €43,564 | €56,023 | +€12,459 | +28.6% |
| Trade receivables | 40 | €16,746 | €21,957 | +€5,211 | +31.1% |
| Other amounts receivable | 41 | €26,818 | €34,066 | +€7,248 | +27.0% |
| Cash at bank and in hand | 54/58 | €1,191 | €474 | -€716 | -60.2% |
| Deferred charges and accrued income | 490/1 | €731 | €38 | -€693 | -94.8% |
| Total equity and liabilities | 10/49 | €45,544 | €56,536 | +€10,992 | +24.1% |
| Equity | 10/15 | €21,353 | €37,783 | +€16,430 | +76.9% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €16,853 | €33,283 | +€16,430 | +97.5% |
| Distributable reserves | 133 | €16,853 | €33,283 | +€16,430 | +97.5% |
| Amounts payable | 17/49 | €24,191 | €18,752 | -€5,439 | -22.5% |
| Amounts payable within one year | 42/48 | €11,517 | €12,971 | +€1,455 | +12.6% |
| Trade debts | 44 | - | €5,756 | +€5,756 | |
| Suppliers | 440/4 | - | €5,756 | +€5,756 | |
| Taxes, remuneration and social security | 45 | €11,517 | €7,216 | -€4,301 | -37.3% |
| Taxes | 450/3 | €7,167 | €6,080 | -€1,086 | -15.2% |
| Remuneration and social security | 454/9 | €4,350 | €1,135 | -€3,215 | -73.9% |
| Accrued charges and deferred income | 492/3 | €12,674 | €5,781 | -€6,894 | -54.4% |
| Remuneration, social security and pensions | 62 | €584 | €1,787 | +€1,203 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €58 | -€290 | -83.3% |
| Other operating charges | 640/8 | €315 | €609 | +€294 | +93.5% |
| Gross operating margin | 9900 | €6,522 | €23,728 | +€17,207 | +264% |
| Operating profit (loss) | 9901 | €5,275 | €21,274 | +€15,999 | +303% |
| Financial income | 75/76B | - | €1,757 | +€1,757 | |
| Recurring financial income | 75 | - | €1,757 | +€1,757 | |
| Financial charges | 65/66B | €2,368 | €1,775 | -€593 | -25.0% |
| Recurring financial charges | 65 | €2,368 | €1,775 | -€593 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,907 | €21,256 | +€18,349 | +631% |
| Income taxes | 67/77 | €1,254 | €4,826 | +€3,572 | +285% |
| Profit (loss) for the period | 9904 | €1,653 | €16,430 | +€14,778 | +894% |
| Profit (loss) for the period to be appropriated | 9905 | €1,653 | €16,430 | +€14,778 | +894% |
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 18 October 2026 via checked.be.