A.S BEST SERVICES: what changed
Two financial 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.S BEST SERVICES
Largest movements
- Stocks and contracts +€78,060
up €78,060 (+91.3%), from €85,523 to €163,583
- Cash -€57,888
down €57,888 (-86.6%), from €66,858 to €8,971
mainly Stocks and contracts (-€78,060) and Trade debts (-€17,628)
- Receivables within one year -€52,972
down €52,972 (-15.3%), from €345,834 to €292,861
of which Trade receivables: -€102,303
- Trade debts -€17,628
down €17,628 (-11.4%), from €154,839 to €137,211
- Advances received -€16,413
down €16,413 (-9.8%), from €167,041 to €150,628
- Profit (loss) carried forward +€7,336
up €7,336 (+6.6%), from €110,510 to €117,846
- Debts after one year -€6,792
down €6,792 (-41.6%), from €16,321 to €9,529
- Gross operating margin -€26,458
down €26,458 (-27.3%), from €96,921 to €70,463
- Staff costs -€21,290
down €21,290 (-28.9%), from €73,623 to €52,333
- Other operating charges +€4,094
up €4,094 (+441%), from €928 to €5,022
- Financial income +€3,321
up €3,321 (+418%), from €795 to €4,117
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.
Derived cash bridge
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 | €506,325 | €473,525 | -€32,799 | -6.5% |
| Fixed assets | 21/28 | €8,110 | €8,110 | = | 0.0% |
| Financial fixed assets | 28 | €8,110 | €8,110 | = | 0.0% |
| Current assets | 29/58 | €498,215 | €465,415 | -€32,799 | -6.6% |
| Stocks and contracts in progress | 3 | €85,523 | €163,583 | +€78,060 | +91.3% |
| Stocks | 30/36 | €85,523 | €163,583 | +€78,060 | +91.3% |
| Amounts receivable within one year | 40/41 | €345,834 | €292,861 | -€52,972 | -15.3% |
| Trade receivables | 40 | €344,857 | €242,554 | -€102,303 | -29.7% |
| Other amounts receivable | 41 | €977 | €50,308 | +€49,331 | +5,048% |
| Cash at bank and in hand | 54/58 | €66,858 | €8,971 | -€57,888 | -86.6% |
| Total equity and liabilities | 10/49 | €506,325 | €473,525 | -€32,799 | -6.5% |
| Equity | 10/15 | €129,570 | €136,906 | +€7,336 | +5.7% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Contributions outside capital | 11 | €17,200 | €17,200 | = | 0.0% |
| Other | 1109/19 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,510 | €117,846 | +€7,336 | +6.6% |
| Amounts payable | 17/49 | €376,755 | €336,620 | -€40,136 | -10.7% |
| Amounts payable after more than one year | 17 | €16,321 | €9,529 | -€6,792 | -41.6% |
| Financial debts | 170/4 | €16,321 | €9,529 | -€6,792 | -41.6% |
| Amounts payable within one year | 42/48 | €358,454 | €327,091 | -€31,363 | -8.7% |
| Trade debts | 44 | €154,839 | €137,211 | -€17,628 | -11.4% |
| Suppliers | 440/4 | €154,839 | €137,211 | -€17,628 | -11.4% |
| Advances received on contracts in progress | 46 | €167,041 | €150,628 | -€16,413 | -9.8% |
| Taxes, remuneration and social security | 45 | €36,573 | €39,251 | +€2,678 | +7.3% |
| Taxes | 450/3 | €15,624 | €28,737 | +€13,113 | +83.9% |
| Remuneration and social security | 454/9 | €20,949 | €10,514 | -€10,435 | -49.8% |
| Accrued charges and deferred income | 492/3 | €1,980 | €0 | -€1,980 | -100% |
| Remuneration, social security and pensions | 62 | €73,623 | €52,333 | -€21,290 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €928 | €5,022 | +€4,094 | +441% |
| Gross operating margin | 9900 | €96,921 | €70,463 | -€26,458 | -27.3% |
| Operating profit (loss) | 9901 | €21,770 | €13,108 | -€8,662 | -39.8% |
| Financial income | 75/76B | €795 | €4,117 | +€3,321 | +418% |
| Recurring financial income | 75 | €795 | €4,117 | +€3,321 | +418% |
| Financial charges | 65/66B | €4,273 | €5,154 | +€881 | +20.6% |
| Recurring financial charges | 65 | €4,273 | €5,154 | +€881 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €18,292 | €12,070 | -€6,222 | -34.0% |
| Income taxes | 67/77 | €4,284 | €4,734 | +€449 | +10.5% |
| Profit (loss) for the period | 9904 | €14,008 | €7,336 | -€6,672 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,008 | €7,336 | -€6,672 | -47.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.