LA BESTIALE: 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.
LA BESTIALE
Largest movements
- Stocks and contracts -€51,760
down €51,760 (-34.7%), from €149,037 to €97,277
- Receivables within one year +€24,387
up €24,387 (+105%), from €23,233 to €47,620
of which Trade receivables: +€20,506
- Cash +€10,207
up €10,207 (+167%), from €6,113 to €16,321
mainly Stocks and contracts (+€51,760) and Other debts (+€23,300)
- Tangible fixed assets -€7,983
down €7,983 (-13.2%), from €60,328 to €52,345
of which Plant, machinery and equipment: -€18,258
- Profit (loss) carried forward -€23,794
down €23,794 (-24.4%), from €97,453 to €73,658
- Other debts +€23,300
up €23,300 (+548%), from €4,253 to €27,553
- Debts after one year -€20,000
down €20,000 (-50.1%), from €39,890 to €19,890
- Tax, wage and social debts -€19,111
down €19,111 (-48.7%), from €39,281 to €20,170
of which Remuneration and social security: -€16,833
- Trade debts +€14,359
up €14,359 (+62.0%), from €23,174 to €37,533
- Gross operating margin -€31,073
down €31,073 (-49.3%), from €63,062 to €31,989
- Other operating charges +€3,171
up €3,171 (+535%), from €593 to €3,764
- Staff costs +€1,284
up €1,284 (+4.4%), from €29,455 to €30,739
- Taxes -€1,088
no longer reported in 2025 (was €1,088)
- Financial charges +€988
up €988 (+57.8%), from €1,709 to €2,697
of which Financial charges: +€989
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 | €238,892 | €213,743 | -€25,149 | -10.5% |
| Fixed assets | 21/28 | €60,508 | €52,525 | -€7,983 | -13.2% |
| Tangible fixed assets | 22/27 | €60,328 | €52,345 | -€7,983 | -13.2% |
| Plant, machinery and equipment | 23 | €60,328 | €42,070 | -€18,258 | -30.3% |
| Furniture and vehicles | 24 | - | €10,275 | +€10,275 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €178,384 | €161,218 | -€17,166 | -9.6% |
| Stocks and contracts in progress | 3 | €149,037 | €97,277 | -€51,760 | -34.7% |
| Stocks | 30/36 | €149,037 | €97,277 | -€51,760 | -34.7% |
| Amounts receivable within one year | 40/41 | €23,233 | €47,620 | +€24,387 | +105% |
| Trade receivables | 40 | €23,233 | €43,739 | +€20,506 | +88.3% |
| Other amounts receivable | 41 | - | €3,881 | +€3,881 | |
| Cash at bank and in hand | 54/58 | €6,113 | €16,321 | +€10,207 | +167% |
| Total equity and liabilities | 10/49 | €238,892 | €213,743 | -€25,149 | -10.5% |
| Equity | 10/15 | €116,203 | €92,408 | -€23,794 | -20.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,453 | €73,658 | -€23,794 | -24.4% |
| Amounts payable | 17/49 | €122,689 | €121,334 | -€1,355 | -1.1% |
| Amounts payable after more than one year | 17 | €39,890 | €19,890 | -€20,000 | -50.1% |
| Financial debts | 170/4 | €39,890 | €19,890 | -€20,000 | -50.1% |
| Amounts payable within one year | 42/48 | €82,799 | €101,444 | +€18,645 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €16,091 | €16,188 | +€98 | +0.6% |
| Trade debts | 44 | €23,174 | €37,533 | +€14,359 | +62.0% |
| Suppliers | 440/4 | €23,174 | €37,533 | +€14,359 | +62.0% |
| Taxes, remuneration and social security | 45 | €39,281 | €20,170 | -€19,111 | -48.7% |
| Taxes | 450/3 | €22,448 | €20,170 | -€2,278 | -10.1% |
| Remuneration and social security | 454/9 | €16,833 | - | -€16,833 | |
| Other amounts payable | 47/48 | €4,253 | €27,553 | +€23,300 | +548% |
| Remuneration, social security and pensions | 62 | €29,455 | €30,739 | +€1,284 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,510 | €18,583 | +€74 | +0.4% |
| Other operating charges | 640/8 | €593 | €3,764 | +€3,171 | +535% |
| Gross operating margin | 9900 | €63,062 | €31,989 | -€31,073 | -49.3% |
| Operating profit (loss) | 9901 | €14,505 | -€21,097 | -€35,602 | |
| Financial charges | 65/66B | €1,709 | €2,697 | +€988 | +57.8% |
| Recurring financial charges | 65 | €1,708 | €2,697 | +€989 | +57.9% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €12,796 | -€23,794 | -€36,590 | |
| Income taxes | 67/77 | €1,088 | - | -€1,088 | |
| Profit (loss) for the period | 9904 | €11,708 | -€23,794 | -€35,502 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,708 | -€23,794 | -€35,502 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.