AMS:BESI Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	372.99	342.32	188.48	491.69	451.4
Short-Term Investments	170	330	225	180	195.79
Cash & Short-Term Investments	542.99	672.32	413.48	671.69	647.18
Cash Growth	-19.24%	62.60%	-38.44%	3.79%	8.07%
Accounts Receivable	180.56	183.8	143.71	148.75	176.47
Other Receivables	23.8	33.82	24.9	14.43	10.46
Receivables	204.36	217.62	168.61	163.18	186.94
Inventory	104.07	103.29	92.51	92.12	94.4
Prepaid Expenses	4.43	4.09	2.96	2.52	2.17
Other Current Assets	1.14	1.09	10.75	7.19	5.46
Total Current Assets	856.98	998.39	688.29	936.7	936.15
Property, Plant & Equipment	67.98	60.5	55.76	50.75	40.49
Long-Term Investments	-	-	-	-	25
Goodwill	44.83	46.01	45.4	45.75	45.17
Other Intangible Assets	0.33	0.24	0.4	0.37	0.8
Long-Term Deferred Tax Assets	25.11	31.57	12.22	19.56	27.44
Long-Term Deferred Charges	104.21	96.44	93.27	80.84	67.95
Other Long-Term Assets	14.3	1.33	1.22	1.21	1.05
Total Assets	1,114	1,234	896.55	1,135	1,144
Accounts Payable	56.52	52.63	46.89	41.43	74.71
Accrued Expenses	41.45	43.55	33.43	34.22	31.95
Short-Term Debt	-	0.78	-	-	-
Current Portion of Long-Term Debt	-	2.04	3.14	2.36	-
Current Portion of Leases	2.92	3.89	3.74	3.34	3.48
Current Income Taxes Payable	10.4	21.39	16.63	21.74	28.64
Current Unearned Revenue	16.75	11.36	11.47	13.9	10.44
Other Current Liabilities	26.28	31.34	21.94	26.91	38.37
Total Current Liabilities	154.33	166.98	137.23	143.89	187.58
Long-Term Debt	507	525.65	297.35	322.82	301.8
Long-Term Leases	11.32	12.35	14.92	14.37	7.2
Long-Term Unearned Revenue	2.9	3.56	0.7	0.93	0.98
Pension & Post-Retirement Benefits	3.75	7.15	5.33	5.62	9.17
Long-Term Deferred Tax Liabilities	10.85	10.32	12.96	13.3	10.97
Other Long-Term Liabilities	7.21	7.21	6.65	5.72	7.07
Total Liabilities	697.35	733.21	475.14	506.66	524.77
Common Stock	0.81	0.81	0.81	0.81	0.79
Additional Paid-In Capital	139.75	181.43	108.14	271.35	251.15
Retained Earnings	226.6	270.19	259.73	304.75	333.57
Comprehensive Income & Other	49.24	48.83	52.73	51.62	33.77
Total Common Equity	416.4	501.26	421.41	628.54	619.27
Shareholders' Equity	416.4	501.26	421.41	628.54	619.27
Total Liabilities & Equity	1,114	1,234	896.55	1,135	1,144
Total Debt	521.24	544.71	319.16	342.89	312.48
Net Cash (Debt)	21.75	127.61	94.32	328.8	334.71
Net Cash Growth	-82.96%	35.30%	-71.31%	-1.76%	77.13%
Net Cash Per Share	0.27	1.56	1.14	3.84	3.92
Filing Date Shares Outstanding	79.28	79.31	77.02	78.49	77.97
Total Common Shares Outstanding	79.28	79.31	77.02	78.49	77.97
Working Capital	702.66	831.41	551.06	792.81	748.57
Book Value Per Share	5.25	6.32	5.47	8.01	7.94
Tangible Book Value	371.24	455.02	375.61	582.42	573.3
Tangible Book Value Per Share	4.68	5.74	4.88	7.42	7.35
Land	50.04	39.54	37.21	36.15	32.68
Machinery	81.51	75	61.33	56.41	56.1
Construction In Progress	0.25	0.89	1.05	0.44	0.42

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.