NUANCES BESLI: 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.
NUANCES BESLI
Largest movements
- Receivables within one year -€5,445
down €5,445 (-52.5%), from €10,367 to €4,922
- Cash +€4,112
up €4,112 (+74.5%), from €5,518 to €9,630
mainly Tax, wage and social debts (+€19,058) and Receivables within one year (+€5,445)
- Stocks and contracts +€716
up €716 (+83.4%), from €859 to €1,575
- Tax, wage and social debts +€19,058
up €19,058 (+119%), from €15,985 to €35,043
of which Taxes: +€19,918
- Other debts -€12,379
down €12,379 (-96.2%), from €12,873 to €494
- Trade debts -€8,233
down €8,233 (-66.7%), from €12,338 to €4,105
- Profit (loss) carried forward +€937
up €937 (+3.4%), from -€27,452 to -€26,515
- Gross operating margin +€8,854
up €8,854 (+22.7%), from €38,921 to €47,775
- Staff costs +€1,094
up €1,094 (+2.5%), from €43,206 to €44,300
- Financial income -€869
no longer reported in 2025 (was €869)
- Other operating charges -€717
down €717 (-25.4%), from €2,820 to €2,103
- Financial charges -€504
down €504 (-53.7%), from €939 to €435
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 | €16,744 | €16,127 | -€617 | -3.7% |
| Current assets | 29/58 | €16,744 | €16,127 | -€617 | -3.7% |
| Stocks and contracts in progress | 3 | €859 | €1,575 | +€716 | +83.4% |
| Stocks | 30/36 | €859 | €1,575 | +€716 | +83.4% |
| Amounts receivable within one year | 40/41 | €10,367 | €4,922 | -€5,445 | -52.5% |
| Trade receivables | 40 | €10,367 | €4,922 | -€5,445 | -52.5% |
| Cash at bank and in hand | 54/58 | €5,518 | €9,630 | +€4,112 | +74.5% |
| Total equity and liabilities | 10/49 | €16,744 | €16,127 | -€617 | -3.7% |
| Equity | 10/15 | -€24,452 | -€23,515 | +€937 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,452 | -€26,515 | +€937 | +3.4% |
| Amounts payable | 17/49 | €41,196 | €39,642 | -€1,554 | -3.8% |
| Amounts payable within one year | 42/48 | €41,196 | €39,642 | -€1,554 | -3.8% |
| Trade debts | 44 | €12,338 | €4,105 | -€8,233 | -66.7% |
| Suppliers | 440/4 | €12,338 | €4,105 | -€8,233 | -66.7% |
| Taxes, remuneration and social security | 45 | €15,985 | €35,043 | +€19,058 | +119% |
| Taxes | 450/3 | €8,763 | €28,681 | +€19,918 | +227% |
| Remuneration and social security | 454/9 | €7,222 | €6,362 | -€860 | -11.9% |
| Other amounts payable | 47/48 | €12,873 | €494 | -€12,379 | -96.2% |
| Remuneration, social security and pensions | 62 | €43,206 | €44,300 | +€1,094 | +2.5% |
| Other operating charges | 640/8 | €2,820 | €2,103 | -€717 | -25.4% |
| Gross operating margin | 9900 | €38,921 | €47,775 | +€8,854 | +22.7% |
| Operating profit (loss) | 9901 | -€7,105 | €1,372 | +€8,477 | |
| Financial income | 75/76B | €869 | - | -€869 | |
| Recurring financial income | 75 | €869 | - | -€869 | |
| Financial charges | 65/66B | €939 | €435 | -€504 | -53.7% |
| Recurring financial charges | 65 | €939 | €435 | -€504 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,175 | €937 | +€8,112 | |
| Profit (loss) for the period | 9904 | -€7,175 | €937 | +€8,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,175 | €937 | +€8,112 |
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 21 October 2026 via checked.be.