R. BESTGEN Management: what changed
R. BESTGEN Management
Largest movements
- Receivables within one year -€30,727
down €30,727 (-97.0%), from €31,685 to €958
- Tangible fixed assets -€5,599
down €5,599 (-25.3%), from €22,174 to €16,574
- Cash -€5,122
down €5,122 (-13.2%), from €38,924 to €33,802
mainly Contributions, distributions and other (-€29,000) and Other debts (-€19,818)
- Deferred charges and accrued income -€1,757
down €1,757 (-57.4%), from €3,061 to €1,304
- Other debts -€19,818
down €19,818 (-61.9%), from €32,000 to €12,182
- Profit (loss) carried forward -€10,387
down €10,387 (-34.0%), from €30,586 to €20,199
- Tax, wage and social debts -€6,180
down €6,180 (-57.7%), from €10,702 to €4,522
- Debts after one year -€5,232
down €5,232 (-36.3%), from €14,409 to €9,177
- Trade debts -€1,898
down €1,898 (-72.7%), from €2,612 to €714
- Gross operating margin +€5,137
up €5,137 (+18.9%), from €27,252 to €32,390
- Depreciation +€2,434
up €2,434 (+76.9%), from €3,166 to €5,599
- Taxes +€1,188
up €1,188 (+21.0%), from €5,669 to €6,858
- Financial charges +€405
up €405 (+82.5%), from €491 to €896
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 | €95,844 | €52,639 | -€43,205 | -45.1% |
| Fixed assets | 21/28 | €22,174 | €16,574 | -€5,599 | -25.3% |
| Tangible fixed assets | 22/27 | €22,174 | €16,574 | -€5,599 | -25.3% |
| Furniture and vehicles | 24 | €22,174 | €16,574 | -€5,599 | -25.3% |
| Current assets | 29/58 | €73,670 | €36,064 | -€37,606 | -51.0% |
| Amounts receivable within one year | 40/41 | €31,685 | €958 | -€30,727 | -97.0% |
| Other amounts receivable | 41 | €31,685 | €958 | -€30,727 | -97.0% |
| Cash at bank and in hand | 54/58 | €38,924 | €33,802 | -€5,122 | -13.2% |
| Deferred charges and accrued income | 490/1 | €3,061 | €1,304 | -€1,757 | -57.4% |
| Total equity and liabilities | 10/49 | €95,844 | €52,639 | -€43,205 | -45.1% |
| Equity | 10/15 | €31,086 | €20,699 | -€10,387 | -33.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,586 | €20,199 | -€10,387 | -34.0% |
| Amounts payable | 17/49 | €64,758 | €31,939 | -€32,819 | -50.7% |
| Amounts payable after more than one year | 17 | €14,409 | €9,177 | -€5,232 | -36.3% |
| Financial debts | 170/4 | €14,409 | €9,177 | -€5,232 | -36.3% |
| Amounts payable within one year | 42/48 | €50,349 | €22,649 | -€27,699 | -55.0% |
| Current portion of amounts payable after more than one year | 42 | €5,036 | €5,232 | +€196 | +3.9% |
| Trade debts | 44 | €2,612 | €714 | -€1,898 | -72.7% |
| Suppliers | 440/4 | €2,612 | €714 | -€1,898 | -72.7% |
| Taxes, remuneration and social security | 45 | €10,702 | €4,522 | -€6,180 | -57.7% |
| Taxes | 450/3 | €10,702 | €4,522 | -€6,180 | -57.7% |
| Other amounts payable | 47/48 | €32,000 | €12,182 | -€19,818 | -61.9% |
| Accrued charges and deferred income | 492/3 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €5,599 | +€2,434 | +76.9% |
| Other operating charges | 640/8 | €1,665 | €1,482 | -€184 | -11.0% |
| Gross operating margin | 9900 | €27,252 | €32,390 | +€5,137 | +18.9% |
| Operating profit (loss) | 9901 | €22,422 | €25,309 | +€2,887 | +12.9% |
| Financial income | 75/76B | €844 | €1,059 | +€214 | +25.4% |
| Recurring financial income | 75 | €844 | €1,059 | +€214 | +25.4% |
| Financial charges | 65/66B | €491 | €896 | +€405 | +82.5% |
| Recurring financial charges | 65 | €491 | €896 | +€405 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €22,775 | €25,471 | +€2,696 | +11.8% |
| Income taxes | 67/77 | €5,669 | €6,858 | +€1,188 | +21.0% |
| Profit (loss) for the period | 9904 | €17,105 | €18,613 | +€1,508 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,105 | €18,613 | +€1,508 | +8.8% |
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 5 November 2026 via checked.be.