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BEST MANAGEMENT

Active
Private limited companyfounded 200224 yrs activeManestraat 11, 3540 Herk-de-Stad, BelgiumKBO/BCE: BE 0478.268.792

BEST MANAGEMENT has been active since 2002 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €172k and a net result of €-3k. Equity is growing by ~5.1% per year across the filed fiscal years. Its solvency ranks better than 66% of 13933 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).

Checked score

Score 2025
78 / 100
Excellent▲ +33 vs 2024
The score combines four axes. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability0=
Solvency96▲+3
Growth52=
Stability100
Bankruptcy probability, 12 months
0.3% Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €13k at 30 days acceptable
Liquidity ample (current ratio 5.87 against 4.1 in 2024), and 49.3% of the assets are financed with debt.
Credit advice for your own amount and term

Signals

Six signals. The signal on the left, the evidence on the right.
lowers risk+raises riskneutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 68
Relative position
BE, all sectors
reference
Sector 68
lower
← fewer bankruptcies more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation date
Age against the risk zone
elevated failure risk from 2 to 8 years 24 years 0 30 y
raises risk · Persistent losses
Two consecutive loss-making years (2024 and 2025); equity fell accordingly. May indicate structural pressure on profitability.
NBB · annual accounts 2025
Net result per financial year
1819202122232425
2018 to 2025 · latest year -€3k
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 27-04-2026, 3 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
3 d early
2024
on the day
2023
36 d early
2022
19 d early
2021
33 d early
2020
32 d early
2019
30 d early
← before the deadline after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven months
Position in the running window
16-09-2026 today30-09-2026 close30-04-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2025, micro schema

Equity
€172k▼ 3.4%
2024 · €178k
2018: €124k 2019: €130k 2020: €173k 2021: €182k 2022: €196k 2023: €201k 2024: €178k
2018 → 2025
Total assets
€339k▼ 10.0%
2024 · €377k
2018: €302k 2019: €290k 2020: €397k 2021: €391k 2022: €408k 2023: €401k 2024: €377k
2018 → 2025
Net result
€-3k▲ 86.1%
2024 · €-23k
2018: €3k 2019: €6k 2020: €43k 2021: €5k 2022: €14k 2023: €5k 2024: €-23k
2018 → 2025
Working capital
€52k▼ 19.4%
2024 · €64k
2018: €35k 2019: €22k 2020: €49k 2021: €53k 2022: €72k 2023: €72k 2024: €64k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€182k-€196k▲ 7.8%€201k▲ 2.6%€178k▼ 11.3%€172k▼ 3.4%
Operating result€9k-€24k▲ 163%€12k▼ 47.1%€-19k€-2k▲ 92.2%
Net result€5k-€14k▲ 163%€5k▼ 63.8%€-23k€-3k▲ 86.1%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
€-40k€-20k€0€20kOperating result 2021: €9k€9kNet result 2021: €5k€5kOperating result 2022: €24k€24kNet result 2022: €14k€14kOperating result 2023: €12k€12kNet result 2023: €5k€5kOperating result 2024: €-19k€-19kNet result 2024: €-23k€-23kOperating result 2025: €-2k€-2kNet result 2025: €-3k€-3k20212022202320242025
The operating result stays negative: a loss of €2k in 2025 against €19k in 2024; the loss shrinks.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €339k
Fixed assets €277k▼ 5.2%
Current assets €62k▼ 26.6%
Equity and liabilities €339k
Equity €172k▼ 3.4%
Provisions €15k▼ 5.3%
Debt €152k▼ 16.9%
The debt ratio falls from 48.5% to 44.8%: debt falls faster than equity shrinks.
Key figures and ratios
2025 value · change against 2024
EBITDA
€14k
2024 · €-4k
Cash flow
€12k
2024 · €-7k
Solvency
50.7%
2024 · 47.2%
Current ratio
5.87
2024 · 4.10
Quick ratio
5.87
2024 · 4.10
Debt / equity
0.88
2024 · 1.03
ROE
-1.8%
2024 · -12.8%
ROA
-0.9%
2024 · -6.0%
Interest coverage
4.27
2024 · -0.94
Debt
€152k
2024 · €183k
Debt ≤ 1 year
€11k
2024 · €21k
Debt > 1 year
€141k
2024 · €152k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet Code20242025
Assets
Total assets20/58€377k€339k
Fixed assets21/28€293k€277k
Tangible fixed assets22/27€293k€277k
Land and buildings22€287k€274k
Plant, machinery and equipment23€5k€2k
Furniture and vehicles24€1k€1k
Current assets29/58€85k€62k
Amounts receivable after more than one year29€18k€13k
Other amounts receivable291€18k€13k
Amounts receivable within one year40/41€6k€11k
Trade receivables40€4k€7k
Other amounts receivable41€2k€4k
Cash at bank and in hand54/58€61k€38k
Deferred charges and accrued income490/1€0€616
Equity and liabilities
Total equity and liabilities10/49€377k€339k
Equity10/15€178k€172k
Contributions10/11€7k€7k=
Reserves13€194k€189k
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Tax-exempt reserves132€49k€46k
Distributable reserves133€144k€141k
Profit (loss) carried forward14€-23k€-23k
Provisions and deferred taxes16€16k€15k
Deferred taxes168€16k€15k
Amounts payable17/49€183k€152k
Amounts payable after more than one year17€152k€141k
Financial debts170/4€152k€141k
Amounts payable within one year42/48€21k€11k
Current portion of amounts payable after more than one year42€9k€9k
Trade debts44€2k€1k
Suppliers440/4€2k€1k
Advances received on contracts in progress46€9k-
Taxes, remuneration and social security45€266-
Taxes450/3€266-
Other amounts payable47/48€0-
Accrued charges and deferred income492/3€10k€94
Income statement Code20242025
Non-recurring operating income76A€0-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€15k€15k
Other operating charges640/8€726€779
Gross operating margin9900€-3k€15k
Operating profit (loss)9901€-19k€-2k
Financial income75/76B€953€740
Recurring financial income75€953€740
Financial charges65/66B€4k€3k
Recurring financial charges65€4k€3k
Profit (loss) for the period before taxes9903€-23k€-4k
Transfer from deferred taxes780€0€847
Income taxes67/77€29-
Profit (loss) for the period9904€-23k€-3k
Transfer from tax-exempt reserves789€0€3k
Profit (loss) for the period to be appropriated9905€-23k€-621
Appropriation of the result
Profit (loss) to be appropriated9906€-23k€-23k
Profit (loss) brought forward from the previous period14P-€-23k
Transfer from equity791/2-€3k
Transfer to equity691/2€0-
To other reserves6921€0-
Profit to be distributed694/7-€3k
Return on contributions (dividend)694-€3k

The notes to these accounts (11 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 30-04-2027
2026
27-04
NBB filing Annual accounts filed
fiscal year 2025 · micro schema
2025
30-04
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
30-09
Financial Weakest financial yearnet €-23k ▼542%
Net result drops to €-23k, the lowest in the series; recovery starts the following year.
25-03
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
2023
30-09
Financial Equity above €200kEq €201k ▲2.6%
6 profitable years in a row build equity to €201k.
11-04
NBB filing Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
28-03
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
2021
29-03
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
30-09
Financial Highest result since 2018net €43k ▲622%
Operating result €68k, net result €43k, both a record.
30-09
Financial Equity above €150kEq €173k ▲32.8%
3 profitable years in a row build equity to €173k.
31-03
NBB filing Annual accounts filed
fiscal year 2019 · micro schema
2019
02-04
NBB filing Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
11-04
NBB filing Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
31-03
NBB filing Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Directors · office · real estate

Directors
no sitting director, no change since 2026
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
13-01-2026 Jans Frederik: Resigned as Manager
01-04-2020 Betty Jughmans: Resigned as Director
01-12-2019 Jans Stanislas: Resigned as Manager
Location & real-estate footprint
Registered office, Herk-de-Stad · 1 establishment unit since 2002
establishment The establishment unit on the map
Cannot be placed on the map

This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.

Manestraat 113540 Herk-de-Stad
Ground area
1,451 m²
Building footprint
211 m²
Volume, LiDAR
1,033 m³
Parcel 71051B0533/00S000, Flanders · tallest building 7.1 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
BEST MANAGEMENT BVBA
Manestraat 11, 3540 Herk-de-StadNACE 7413101
since 20022.114.443.711
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
71051B0533/00S000 Flanders 1,451 m² 1 · 211 m² 7.1 m · 2 fl.
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Similar companies · same sector, comparable size

Of 9,134 companies in sector 68201 we hold annual accounts for 6,762. 4,716 are within a factor 10 of this equity.See the whole sector

Company data · Crossroads Bank

Identification
Legal formPrivate limited company
Founded05-09-2002
Fiscal year end30-09
Activities, NACEBEL
68201Renting and operating of own or leased residential real estate, excluding social housing
74141
64200Holdings
64210Activities of holding companies
68110Buying and selling of own real estate
70120
70200Business and other management consultancy
70210Activities of head offices; management consultancy activities
70220Business consulting
73300Public relations and communication consultancy
74142
74151
Sources
Crossroads Bank for EnterprisesNational Bank · 23 filingsAddress and cadastre registers

Data from official sources, last processed on 16-09-2026. Scores and ratios are computed by Checked and are not a credit decision.