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%	8.10%
Accounts Receivable	173.65	181.86	143.22	148.33	174.94
Other Receivables	31.49	36.34	34.86	21.65	16.6
Total Trade Receivables	205.14	218.2	178.07	169.99	191.54
Inventory	104.07	103.29	92.51	92.12	94.4
Other Current Assets	4.79	4.59	4.24	2.91	3.02
Total Current Assets	856.98	998.39	688.29	936.7	936.15
Net Property, Plant & Equipment	67.98	60.5	55.76	50.75	40.49
Other Intangible Assets	104.54	96.68	93.67	81.22	68.75
Goodwill	44.83	46.01	45.4	45.75	45.17
Other Long-Term Assets	39.41	32.9	13.43	20.78	53.49
Total Assets	1,114	1,234	896.55	1,135	1,144
Accounts Payable	56.52	52.63	46.89	41.43	74.71
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
Other Current Liabilities	94.88	107.64	83.46	96.76	109.39
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
Other Long-Term Liabilities	24.71	28.23	25.63	25.58	28.19
Total Long-Term Liabilities	543.03	566.23	337.91	362.76	337.19
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
Accumulated Other Comprehensive Income	157.04	149.02	149.68	136.99	106.13
Retained Earnings	118.8	170	162.78	219.39	261.21
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%	77.26%
Net Cash Per Share	0.27	1.56	1.14	3.84	3.92
Book Value	416.4	501.26	421.41	628.54	619.27
Book Value Per Share	5.22	6.12	5.09	7.35	7.25
Tangible Book Value	267.03	358.58	282.34	501.57	505.36
Tangible Book Value Per Share	3.35	4.38	3.41	5.86	5.92

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.