B.E.S.T.
ActiveSummary
The computed 12-month bankruptcy probability of B.E.S.T. is 1.6% (moderate). The 2025 annual accounts show negative equity (-€205,490) and a net result of -€90,623. Equity is shrinking by ~29.2% per year across the filed fiscal years. The company has been active since 1997 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability0=
Solvency0=
Growth32▼-26
Track record100
Bankruptcy probability, 12 months
1.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.26 against 0.37 in 2024; short-term debt: 386.5% and cash: 0.8% of total assets), and equity is negative.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
-286.5%
Return on assets
-126.3%
Age of the figures
9 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
1819202122232425
2018 to 2025 · latest year -€205,490
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 28-07-2026, 3 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
3 d early
2024
on the day
2023
29 d early
2022
13 d early
2021
9 d late
2020
15 d early
2019
8 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 8 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 28 July (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
Go further with this company
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Financials · fiscal year 2025, micro schema
Equity
-€205,490▼ 78.9%
2024 · -€114,866
Total assets
€71,732▲ 4.3%
2024 · €68,773
Net result
-€90,623▼ 74.6%
2024 · -€51,906
Working capital
-€205,490▼ 78.9%
2024 · -€114,866
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result-€47,706▲ 28.4%€73,218€11,105▼ 84.8%-€51,887-€92,566▼ 78.4%
Net result-€60,955▼ 284%€55,665€11,620▼ 79.1%-€51,906-€90,623▼ 74.6%
Equity-€130,244▼ 88.0%-€74,580▲ 42.7%-€62,960▲ 15.6%-€114,866▼ 82.4%-€205,490▼ 78.9%
Total assets€222,339=€339,850▲ 52.9%€221,530▼ 34.8%€68,773▼ 69.0%€71,732▲ 4.3%
Debt€352,583▲ 20.9%€414,430▲ 17.5%€284,490▼ 31.4%€183,639▼ 35.4%€277,222▲ 51.0%
Working capital-€288,994▼ 26.2%-€74,580▲ 74.2%-€61,053▲ 18.1%-€114,866▼ 88.1%-€205,490▼ 78.9%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €92,566 in 2025 against €51,887 in 2024; the loss grows and 2025 has the lowest result in the available series.
Key figures and ratios
Solvency
-286.5%▼
2024 · -167.0%
Current ratio
0.26▼
2024 · 0.37
Debt to equity
-1.35▲
2024 · -1.60
ROA
-126.3%▼
2024 · -75.5%
Debt ≤ 1 year
€277,222▲
2024 · €183,639
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 6,621 companies that looked in July 2024 the way this one looks now, 4.5% went bankrupt within 24 months and 84% are still going.
- Micro
- 20 years or older
- negative equity
- a loss of 10% of the balance sheet or more
4.5%
went bankrupt
10.0%
stopped otherwise
84%
still going
A further 1.0% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 1.6% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,340 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 6,621 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | €66,250 | €0 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,250 | €0 | - | - | - | - |
| Other operating charges640/8 | €8,066 | €2,618 | €3,984 | €2,648 | €859 | ▼ 67.6% |
| Gross operating margin9900 | -€37,390 | €75,836 | €15,089 | -€49,239 | -€91,707 | ▼ 86.2% |
| Operating profit (loss)9901 | -€47,706 | €73,218 | €11,105 | -€51,887 | -€92,566 | ▼ 78.4% |
| Financial income75/76B | €640 | €3,250 | €2,133 | €2,124 | €2,188 | ▲ 3.0% |
| Recurring financial income75 | €640 | €3,250 | €2,133 | €2,124 | €2,188 | ▲ 3.0% |
| Financial charges65/66B | €13,541 | €20,344 | €1,169 | €1,646 | €246 | ▼ 85.1% |
| Recurring financial charges65 | €13,541 | €20,344 | €1,169 | €1,646 | €246 | ▼ 85.1% |
| Profit (loss) for the period before taxes9903 | -€60,607 | €56,125 | €12,068 | -€51,409 | -€90,623 | ▼ 76.3% |
| Transfer from deferred taxes780 | €0 | - | - | - | - | - |
| Income taxes67/77 | €347 | €460 | €449 | €497 | - | - |
| Profit (loss) for the period9904 | -€60,955 | €55,665 | €11,620 | -€51,906 | -€90,623 | ▼ 74.6% |
| Transfer from tax-exempt reserves789 | €0 | - | - | - | - | - |
| Profit (loss) for the period to be appropriated9905 | -€60,955 | €55,665 | €11,620 | -€51,906 | -€90,623 | ▼ 74.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €222,339 | €339,850 | €221,530 | €68,773 | €71,732 | ▲ 4.3% |
| Fixed assets21/28 | €158,750 | €0 | - | - | - | - |
| Tangible fixed assets22/27 | €158,750 | €0 | - | - | - | - |
| Land and buildings22 | €158,750 | €0 | - | - | - | - |
| Current assets29/58 | €63,589 | €339,850 | €221,530 | €68,773 | €71,732 | ▲ 4.3% |
| Amounts receivable within one year40/41 | €61,545 | €339,228 | €217,769 | €58,040 | €71,167 | ▲ 22.6% |
| Trade receivables40 | €3,297 | €8,795 | €40,206 | - | - | - |
| Other amounts receivable41 | €58,248 | €330,434 | €177,563 | €58,040 | €71,167 | ▲ 22.6% |
| Cash at bank and in hand54/58 | €1,755 | €0 | €537 | €10,144 | €565 | ▼ 94.4% |
| Deferred charges and accrued income490/1 | €289 | €621 | €3,223 | €588 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €222,339 | €339,850 | €221,530 | €68,773 | €71,732 | ▲ 4.3% |
| Equity10/15 | -€130,244 | -€74,580 | -€62,960 | -€114,866 | -€205,490 | ▼ 78.9% |
| Contributions10/11 | €12,400 | €12,400 | €12,400 | €12,400 | €12,400 | = |
| Reserves13 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | €1,859 | €1,859 | €0 | - | - | - |
| Reserves not available under the articles1311 | €1,859 | €1,859 | €0 | - | - | - |
| Distributable reserves133 | - | - | €1,859 | €1,859 | €1,859 | = |
| Profit (loss) carried forward14 | -€144,504 | -€88,839 | -€77,219 | -€129,126 | -€219,749 | ▼ 70.2% |
| Amounts payable17/49 | €352,583 | €414,430 | €284,490 | €183,639 | €277,222 | ▲ 51.0% |
| Amounts payable within one year42/48 | €352,583 | €414,430 | €282,582 | €183,639 | €277,222 | ▲ 51.0% |
| Financial debts43 | €170,000 | €169,674 | €0 | - | - | - |
| Credit institutions430/8 | €170,000 | €169,674 | €0 | - | - | - |
| Trade debts44 | €86,334 | €127,292 | €152,294 | €41,455 | €18,162 | ▼ 56.2% |
| Suppliers440/4 | €86,334 | €127,292 | €152,294 | €41,455 | €18,162 | ▼ 56.2% |
| Advances received on contracts in progress46 | €8,675 | €3,025 | €0 | - | - | - |
| Taxes, remuneration and social security45 | €5,221 | €13,060 | €9,005 | €946 | €497 | ▼ 47.4% |
| Taxes450/3 | €5,221 | €13,060 | €9,005 | €946 | €497 | ▼ 47.4% |
| Other amounts payable47/48 | €82,353 | €101,378 | €121,283 | €141,238 | €258,563 | ▲ 83.1% |
| Accrued charges and deferred income492/3 | €0 | - | €1,907 | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€60,955 | €55,665 | €11,620 | -€51,906 | -€90,623 | ▼ 74.6% |
| + Depreciation and write-downs630 | €2,250 | €0 | - | - | - | - |
| Operating cash flow (approximation) | -€58,705 | €55,665 | €11,620 | -€51,906 | -€90,623 | ▼ 74.6% |
| Investment in fixed assets (approximation) | - | €158,750 | - | - | - | - |
| Change in cash | - | -€1,755 | €537 | €9,607 | -€9,579 | ▼ 200% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
28-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet -€90,623
Net result drops to -€90,623, the lowest in the series.
31-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
02-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
18-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Back to profitnet €55,665
Net result €55,665 after 4 loss-making years.
09-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 9 days late
2021
16-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
23-07
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2019
02-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
06-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
27-07
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Hasselt · 1 establishment unit since 1998
Ground area
3,606 m²
Building footprint
433 m²
Volume, LiDAR
1,780 m³
Parcel 71322A0158/00S004, Flanders · tallest building 10.4 m, ±1 floor. Linked by address, not a title deed.
3
companies at this address
See who is registered here
1 establishment unit
B.E.S.T. BVBA
since 19982.086.292.925
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71322A0158/00S004 | Flanders | 3,606 m² | 1 · 433 m² | 10.3 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPrivate limited company
Founded31-12-1997
Fiscal year end31-12
E-invoicing
Reachable via Peppol
Peppol ID
0208:0462310215
Also
9925:BE0462310215
Registered
08-12-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.