D. BEST
Annual accounts 2025
micro format, filed on 16-07-2026, 15 days before the deadlineTurnover and EBIT margin are not published. The abbreviated or micro format does not require them.
Balance sheet
balance sheet total €46,639 on 31-12-2025in euro
in euro
Position in the sector
85.1%
Higher than 83% of 39,364 companies in 2025.
5.18
Higher than 79% of 38,048 companies in 2025.
-119.4%
Lower than 95% of 38,520 companies in 2025.
Net result: bottom quarter · Equity: middle half · Balance sheet total: bottom quarter · Working capital: middle half
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||||||||||||
20/58 |
46,639 | 106,198 | 103,143 | 114,493 | 127,399 | 107,587 | 99,619 | 102,011 | 86,205 | 89,592 | 87,335 | 125,092 | 125,528 | 99,784 | 83,552 | 73,014 | 42,347 | 27,923 | 113,509 | |
21/28 |
14,674 | 17,944 | 16,609 | 15,006 | 21,641 | 16,624 | 19,532 | 26,223 | 30,343 | 37,365 | 50,312 | 63,219 | 79,638 | 44,607 | 19,613 | 20,137 | 20,690 | 12,518 | 13,739 | |
22/27 |
14,674 | 17,944 | 16,609 | 14,787 | 21,421 | 16,405 | 19,313 | 26,004 | 30,124 | 37,146 | 50,093 | 63,000 | 79,419 | 44,508 | 8,388 | 8,912 | 9,465 | 1,293 | 2,515 | |
22 |
4,306 | 5,101 | 5,896 | 6,691 | 7,486 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
23 |
5,180 | 7,237 | 7,251 | 4,063 | 10,312 | 13,934 | 17,120 | 23,245 | 26,800 | 34,007 | 38,708 | 44,432 | 51,662 | 7,561 | 7,888 | 8,349 | 9,175 | 1,293 | 2,515 | |
24 |
5,188 | 5,605 | 3,461 | 4,033 | 3,623 | 2,471 | 2,193 | 2,759 | 3,324 | 3,138 | 11,385 | 18,567 | 27,757 | 36,947 | 500 | 563 | 291 | - | - | |
28 |
- | - | - | 219 | 219 | 219 | 219 | 219 | 219 | 219 | 219 | 219 | 219 | 99 | 11,225 | 11,225 | 11,225 | 11,225 | 11,225 | |
29/58 |
31,965 | 88,254 | 86,534 | 99,487 | 105,758 | 90,963 | 80,087 | 75,788 | 55,862 | 52,227 | 37,023 | 61,873 | 45,890 | 55,177 | 63,939 | 52,877 | 21,657 | 15,405 | 99,770 | |
3 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 2,279 | - | - | |
30/36 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 2,279 | - | - | |
40/41 |
17,251 | 22,571 | 21,481 | 33,702 | 35,332 | 20,314 | 21,023 | 21,938 | 27,546 | 32,761 | 24,104 | 22,726 | 27,113 | 24,366 | 43,719 | 41,878 | 18,010 | 14,113 | 94,629 | |
40 |
6,135 | 12,820 | 14,137 | 27,760 | 16,458 | 15,635 | 21,023 | 21,938 | 24,494 | 29,417 | 22,353 | 21,877 | 27,113 | 16,315 | 23,673 | 26,774 | 17,008 | 11,068 | 20,112 | |
41 |
11,116 | 9,751 | 7,344 | 5,942 | 18,874 | 4,679 | - | - | 3,052 | 3,344 | 1,751 | 849 | - | 8,051 | 20,046 | 15,105 | 1,002 | 3,046 | 74,517 | |
54/58 |
8,888 | 62,714 | 60,179 | 64,014 | 70,426 | 70,648 | 59,064 | 53,180 | 26,863 | 18,796 | 12,249 | 38,453 | 18,107 | 30,758 | 19,789 | 9,338 | 1,367 | 1,271 | 5,131 | |
490/1 |
5,826 | 2,969 | 4,873 | 1,771 | - | - | - | 670 | 1,453 | 670 | 670 | 694 | 670 | 53 | 431 | 1,661 | - | 20 | 10 | |
| Balance sheet: equity and liabilities | ||||||||||||||||||||
10/49 |
46,639 | 106,198 | 103,143 | 114,493 | 127,399 | 107,587 | 99,619 | 102,011 | 86,205 | 89,592 | 87,335 | 125,092 | 125,528 | 99,784 | 83,552 | 73,014 | 42,347 | 27,923 | 113,509 | |
10/15 |
39,669 | 95,348 | 93,587 | 103,272 | 111,116 | 90,752 | 84,380 | 88,324 | 82,371 | 79,512 | 73,417 | 87,019 | 75,863 | 61,418 | 65,303 | 54,114 | 24,638 | 26,170 | 37,470 | |
10/11 |
74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | |
10 |
- | - | - | - | 74,370 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
100 |
- | - | - | - | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | 74,370 | |
13 |
13,602 | 13,602 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 11,842 | 4,405 | 4,405 | 4,405 | |
130/1 |
7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
130 |
- | - | - | - | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | 7,437 | - | - | - | |
1311 |
7,437 | 7,437 | 7,437 | 7,437 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
132 |
4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | 4,405 | |
133 |
1,761 | 1,761 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
14 |
-48,303 | 7,376 | 7,376 | 17,061 | 24,905 | 4,541 | -1,831 | 2,113 | -3,841 | -6,700 | -12,795 | 808 | -10,349 | -24,794 | -20,909 | -32,098 | -54,137 | -52,604 | -41,305 | |
17/49 |
6,971 | 10,850 | 9,555 | 11,221 | 16,282 | 16,834 | 15,239 | 13,687 | 3,834 | 10,080 | 13,918 | 38,072 | 49,665 | 38,366 | 18,249 | 18,900 | 17,709 | 1,752 | 76,040 | |
17 |
- | - | - | - | - | - | - | - | - | - | 1,507 | 10,348 | 18,862 | 27,058 | - | - | - | - | - | |
170/4 |
- | - | - | - | - | - | - | - | - | - | 1,507 | 10,348 | 18,862 | 27,058 | - | - | - | - | - | |
42/48 |
6,174 | 10,850 | 9,555 | 11,221 | 16,282 | 12,414 | 15,239 | 13,687 | 3,834 | 9,969 | 12,412 | 27,724 | 30,803 | 11,308 | 18,249 | 18,861 | 16,809 | 1,752 | 76,040 | |
42 |
- | - | - | - | - | - | - | - | - | 1,507 | 8,842 | 8,513 | 8,196 | 7,891 | - | - | - | - | 14,858 | |
43 |
- | - | - | - | 158 | 158 | 158 | - | - | - | - | - | - | - | - | - | - | - | - | |
430/8 |
- | - | - | - | 158 | 158 | 158 | - | - | - | - | - | - | - | - | - | - | - | - | |
44 |
145 | 1,324 | 2,756 | 5,577 | - | 1,965 | 2,227 | 1,920 | 678 | 1,032 | 166 | 365 | 7,133 | 1,298 | 1,524 | 503 | 1,444 | 257 | 4,542 | |
440/4 |
145 | 1,324 | 2,756 | 5,577 | - | 1,965 | 2,227 | 1,920 | 678 | 1,032 | 166 | 365 | 7,133 | 1,298 | 1,524 | 503 | 1,444 | 257 | 4,542 | |
46 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | 2,035 | 625 | - | - | - | |
45 |
6,029 | 8,693 | 6,799 | 5,644 | 16,124 | 10,291 | 8,028 | 4,507 | 3,156 | 7,430 | 3,404 | 18,846 | 12,612 | 2,120 | 6,013 | 7,508 | 4,040 | 1,418 | 2,041 | |
450/3 |
6,029 | 8,693 | 6,799 | 5,644 | 16,124 | 10,291 | 8,028 | 4,507 | 3,156 | 7,430 | 3,404 | 18,846 | 12,612 | 2,120 | 6,013 | 7,508 | 4,040 | 1,418 | 2,041 | |
47/48 |
- | 833 | - | - | - | - | 4,825 | 7,260 | - | - | - | - | 2,862 | - | 8,677 | 10,225 | 11,325 | 78 | 54,599 | |
492/3 |
797 | - | - | - | - | 4,420 | - | - | - | 112 | - | - | - | - | - | 40 | 900 | - | - | |
| Income statement | ||||||||||||||||||||
76A |
- | 5,785 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
9900 |
-46,399 | 15,418 | -2,020 | 3,662 | 35,649 | 19,571 | 6,191 | 17,326 | 15,493 | 28,014 | 4,830 | 34,850 | 42,051 | 24,133 | 20,483 | 35,622 | 2,027 | -9,600 | -2,780 | |
630 |
4,922 | 4,718 | 4,802 | 4,108 | 8,660 | 7,695 | 6,691 | 6,691 | 7,773 | 17,464 | 17,266 | 16,733 | 18,879 | 13,087 | 3,404 | 3,178 | 2,716 | 1,369 | 3,147 | |
640/8 |
1,043 | 1,025 | 981 | 973 | 97 | 1,934 | 1,444 | 1,068 | 880 | 901 | 822 | 419 | 835 | 1,893 | 824 | 845 | 612 | 1,248 | 1,304 | |
66A |
127 | 61 | 63 | 5,641 | - | - | - | - | 605 | - | - | - | - | - | - | - | - | - | - | |
9901 |
-52,491 | 9,615 | -7,866 | -7,060 | 26,892 | 9,942 | -1,944 | 9,567 | 6,235 | 9,649 | -13,259 | 17,697 | 22,336 | 9,152 | 16,255 | 31,599 | -1,300 | -12,217 | -7,231 | |
75/76B |
844 | 832 | 546 | 161 | 20 | 25 | - | - | 14 | 12 | 563 | 136 | 278 | 309 | 528 | - | 1 | 1,461 | 4,122 | |
75 |
844 | 832 | 546 | 161 | 20 | 25 | - | - | 14 | 12 | 563 | 136 | 278 | 309 | 528 | - | 1 | 1,461 | 4,122 | |
65/66B |
3,959 | 4,823 | 1,766 | 947 | - | 60 | 644 | 168 | 263 | 628 | 907 | 1,436 | 1,537 | 12,983 | 1,147 | 753 | 233 | 545 | 1,460 | |
65 |
3,959 | 4,823 | 1,766 | 947 | - | 60 | 644 | 168 | 263 | 628 | 907 | 1,436 | 1,537 | 12,983 | 1,147 | 753 | 233 | 545 | 1,460 | |
9903 |
-55,606 | 5,623 | -9,086 | -7,846 | 26,912 | 9,907 | -2,588 | 9,400 | 5,987 | 9,033 | -13,603 | 16,398 | 21,077 | -3,522 | 15,636 | 30,846 | -1,532 | -11,300 | -4,569 | |
67/77 |
73 | 3,030 | 599 | -2 | 6,548 | 3,535 | 1,356 | 3,446 | 3,128 | 2,938 | -1 | 5,241 | 6,632 | 363 | 4,447 | 1,370 | 0 | -1 | 4 | |
9904 |
-55,679 | 2,594 | -9,685 | -7,844 | 20,364 | 6,372 | -3,944 | 5,953 | 2,859 | 6,095 | -13,603 | 11,157 | 14,445 | -3,885 | 11,189 | 29,476 | -1,532 | -11,300 | -4,573 | |
9905 |
-55,679 | 2,594 | -9,685 | -7,844 | 20,364 | 6,372 | -3,944 | 5,953 | 2,859 | 6,095 | -13,603 | 11,157 | 14,445 | -3,885 | 11,189 | 29,476 | -1,532 | -11,300 | -4,573 | |
| Appropriation of the result | ||||||||||||||||||||
9906 |
-48,303 | 9,969 | 7,376 | 17,061 | 24,905 | 4,541 | -1,831 | 2,113 | -3,841 | -6,700 | -12,795 | 808 | -10,349 | -24,794 | -20,909 | -24,661 | -54,137 | -52,604 | -41,305 | |
14P |
7,376 | 7,376 | 17,061 | 24,905 | 4,541 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
691/2 |
- | 1,761 | - | - | - | - | - | - | - | - | - | - | - | - | - | 7,437 | - | - | - | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 7,437 | - | - | - | |
6921 |
- | 1,761 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
694/7 |
- | 833 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
694 |
- | 833 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
| Document | ||||||||||||||||||||
The accounts for 15 older financial years (1991-2006) were filed as documents without figures as data, scans for example.
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
Source: Annual accounts 2025 at the NBB, filed on 16-07-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 16-07-2026 | 2026-00300558 | |
| 31-12-2024 | micro format | 28-08-2025 | 2025-00423190 | |
| 31-12-2023 | micro format | 29-08-2024 | 2024-00414720 | |
| 31-12-2022 | micro format | 31-08-2023 | 2023-00396764 | |
| 31-12-2021 | abbreviated format | 27-06-2022 | 2022-20102894 | |
| 31-12-2020 | abbreviated format | 18-06-2021 | 2021-21400222 | |
| 31-12-2019 | abbreviated format | 26-06-2020 | 2020-21200325 | |
| 31-12-2018 | abbreviated format | 19-06-2019 | 2019-19700126 | |
| 31-12-2017 | abbreviated format | 06-06-2018 | 2018-16100433 | |
| 31-12-2016 | abbreviated format | 01-06-2017 | 2017-14100504 | |
| 31-12-2015 | abbreviated format | 03-06-2016 | 2016-15000456 | |
| 31-12-2014 | abbreviated format | 03-06-2015 | 2015-14500067 | |
| 31-12-2013 | abbreviated format | 28-05-2014 | 2014-14000496 | |
| 31-12-2012 | abbreviated format | 28-05-2013 | 2013-13400088 | |
| 31-12-2011 | abbreviated format | 29-05-2012 | 2012-12900374 | |
| 31-12-2010 | abbreviated format | 08-06-2011 | 2011-14900341 | |
| 31-12-2009 | abbreviated format | 09-06-2010 | 2010-16200294 | |
| 31-12-2008 | abbreviated format | 02-06-2009 | 2009-18100371 | |
| 31-12-2007 | abbreviated format | 02-06-2008 | 2008-17800365 | |
| 31-12-2006 | abbreviated format | 15-06-2007 | 2007-21900339 | |
| 31-12-2005 | abbreviated format | 22-06-2006 | 2006-29702218 | |
| 31-12-2004 | abbreviated format | 31-05-2005 | 2005-18603245 | |
| 31-12-2003 | abbreviated format | 07-07-2004 | 2004-41800001 | |
| 31-12-2002 | abbreviated format | 24-07-2003 | 2003-49304162 | |
| 31-12-2001 | abbreviated format | 27-09-2002 | 2002-59600797 | |
| 31-12-2000 | abbreviated format | 16-08-2001 | 2001-51000626 | |
| 31-12-1999 | abbreviated format | 20-07-2000 | 2000-45304560 | |
| 31-12-1998 | abbreviated format | 30-08-1999 | 1999-43203142 | |
| 31-12-1997 | abbreviated format | 16-06-1998 | 1998-17105003 | |
| 31-12-1996 | abbreviated format | 18-06-1997 | 1997-16800953 | |
| 31-12-1995 | abbreviated format | 11-06-1996 | 1996-14303896 | |
| 31-12-1994 | abbreviated format | 29-06-1995 | 1995-30904359 | |
| 31-12-1993 | abbreviated format | 19-12-1994 | 1994-50502339 | |
| 31-12-1991 | abbreviated format | 25-06-1992 | 1992-15103222 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| -47,569 | 14,333 | -3,064 | -2,952 | 35,552 | 17,637 | 4,747 | 16,258 | 14,008 | 27,113 | 4,007 | 34,431 | 41,216 | 22,239 | 19,659 | 34,777 | 1,415 | -10,847 | -4,085 | ||
| -50,757 | 7,311 | -4,884 | -3,736 | 29,024 | 14,067 | 2,747 | 12,644 | 10,632 | 23,559 | 3,664 | 27,890 | 33,324 | 9,202 | 14,593 | 32,654 | 1,183 | -9,930 | -1,426 | ||
| 1,652 | 6,053 | 6,624 | 2,994 | 13,676 | 4,787 | 0 | 2,571 | 751 | 4,516 | 4,360 | 314 | 53,910 | 49,206 | 2,880 | 2,625 | 10,887 | 148 | 791 | ||
| -53,826 | 2,535 | -3,835 | -6,412 | -222 | 11,584 | 5,884 | 26,318 | 8,067 | 6,547 | -26,205 | 20,347 | -12,652 | 10,969 | 10,451 | 7,971 | 96 | -3,860 | - | ||
| 25,791 | 77,404 | 76,978 | 88,267 | 89,476 | 78,548 | 64,848 | 62,101 | 52,028 | 42,259 | 24,611 | 34,149 | 15,086 | 43,869 | 45,690 | 34,017 | 4,848 | 13,652 | 23,730 | ||
| 85.1% | 89.8% | 90.7% | 90.2% | 87.2% | 84.4% | 84.7% | 86.6% | 95.6% | 88.7% | 84.1% | 69.6% | 60.4% | 61.6% | 78.2% | 74.1% | 58.2% | 93.7% | 33.0% | ||
| 5.18 | 8.13 | 9.06 | 8.87 | 6.50 | 7.33 | 5.26 | 5.54 | 14.57 | 5.24 | 2.98 | 2.23 | 1.49 | 4.88 | 3.50 | 2.80 | 1.29 | 8.79 | 1.31 | ||
| 5.18 | 8.13 | 9.06 | 8.87 | 6.50 | 7.33 | 5.26 | 5.54 | 14.57 | 5.24 | 2.98 | 2.23 | 1.49 | 4.88 | 3.50 | 2.80 | 1.15 | 8.79 | 1.31 | ||
| 0.18 | 0.11 | 0.10 | 0.11 | 0.15 | 0.19 | 0.18 | 0.15 | 0.05 | 0.13 | 0.19 | 0.44 | 0.65 | 0.62 | 0.28 | 0.35 | 0.72 | 0.07 | 2.03 | ||
| -140.4% | 2.7% | -10.3% | -7.6% | 18.3% | 7.0% | -4.7% | 6.7% | 3.5% | 7.7% | -18.5% | 12.8% | 19.0% | -6.3% | 17.1% | 54.5% | -6.2% | -43.2% | -12.2% | ||
| -119.4% | 2.4% | -9.4% | -6.9% | 16.0% | 5.9% | -4.0% | 5.8% | 3.3% | 6.8% | -15.6% | 8.9% | 11.5% | -3.9% | 13.4% | 40.4% | -3.6% | -40.5% | -4.0% | ||
| -12.01 | 2.97 | -1.74 | -3.12 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Investments
fixed assets acquired| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Tangible fixed assets | €1,652 | €6,053 | €6,624 | €2,994 | €13,676 |
| €4,922 | €4,718 | €4,802 | €4,108 | €8,660 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Insights on D. BEST
The operating result for 2025 is a loss of €52,491, after a profit of €9,615 in 2024. It is the lowest result since 2007.
Debt's share of the balance-sheet total rises from 10.2% to 14.9%. Equity and debt are lower.