A-BEST: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A-BEST
Largest movements
- Receivables within one year -€8,844
down €8,844 (-37.1%), from €23,819 to €14,975
of which Trade receivables: -€13,175
- Cash +€6,351
up €6,351 (+17.3%), from €36,613 to €42,964
mainly Receivables within one year (+€8,844) and Trade debts (+€3,488)
- Deferred charges and accrued income +€2,309
new in 2025: €2,309
- Tax, wage and social debts -€6,868
down €6,868 (-36.6%), from €18,747 to €11,879
- Trade debts +€3,488
up €3,488 (+58.3%), from €5,984 to €9,471
- Reserves +€3,196
up €3,196 (+10.3%), from €30,902 to €34,097
- Gross operating margin -€14,956
down €14,956 (-72.2%), from €20,711 to €5,755
- Taxes -€4,317
down €4,317 (-67.9%), from €6,355 to €2,038
- Other operating charges +€271
up €271 (+118.0%), from €230 to €501
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,432 | €60,247 | -€185 | -0.3% |
| Current assets | 29/58 | €60,432 | €60,247 | -€185 | -0.3% |
| Amounts receivable within one year | 40/41 | €23,819 | €14,975 | -€8,844 | -37.1% |
| Trade receivables | 40 | €20,540 | €7,365 | -€13,175 | -64.1% |
| Other amounts receivable | 41 | €3,279 | €7,610 | +€4,331 | +132.1% |
| Cash at bank and in hand | 54/58 | €36,613 | €42,964 | +€6,351 | +17.3% |
| Deferred charges and accrued income | 490/1 | - | €2,309 | +€2,309 | |
| Total equity and liabilities | 10/49 | €60,432 | €60,247 | -€185 | -0.3% |
| Equity | 10/15 | €35,702 | €38,897 | +€3,196 | +9.0% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €30,902 | €34,097 | +€3,196 | +10.3% |
| Distributable reserves | 133 | €30,902 | €34,097 | +€3,196 | +10.3% |
| Amounts payable | 17/49 | €24,730 | €21,350 | -€3,380 | -13.7% |
| Amounts payable within one year | 42/48 | €24,730 | €21,350 | -€3,380 | -13.7% |
| Trade debts | 44 | €5,984 | €9,471 | +€3,488 | +58.3% |
| Suppliers | 440/4 | €5,984 | €9,471 | +€3,488 | +58.3% |
| Taxes, remuneration and social security | 45 | €18,747 | €11,879 | -€6,868 | -36.6% |
| Taxes | 450/3 | €18,747 | €11,879 | -€6,868 | -36.6% |
| Other operating charges | 640/8 | €230 | €501 | +€271 | +118.0% |
| Gross operating margin | 9900 | €20,711 | €5,755 | -€14,956 | -72.2% |
| Operating profit (loss) | 9901 | €20,481 | €5,254 | -€15,227 | -74.3% |
| Financial income | 75/76B | €326 | €377 | +€51 | +15.8% |
| Recurring financial income | 75 | €326 | €377 | +€51 | +15.8% |
| Financial charges | 65/66B | €344 | €397 | +€53 | +15.5% |
| Recurring financial charges | 65 | €344 | €397 | +€53 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €20,463 | €5,234 | -€15,229 | -74.4% |
| Income taxes | 67/77 | €6,355 | €2,038 | -€4,317 | -67.9% |
| Profit (loss) for the period | 9904 | €14,107 | €3,196 | -€10,912 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,107 | €3,196 | -€10,912 | -77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.