As-Best: 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.
As-Best
Largest movements
- Receivables within one year +€22,820
up €22,820 (+49.9%), from €45,752 to €68,572
of which Other amounts receivable: +€20,000
- Cash -€13,516
down €13,516 (-69.2%), from €19,526 to €6,011
mainly Receivables within one year (-€22,820) and Tax, wage and social debts (-€7,478)
- Profit (loss) carried forward +€19,606
up €19,606 (+41.9%), from €46,739 to €66,344
- Tax, wage and social debts -€7,478
down €7,478 (-56.9%), from €13,138 to €5,660
- Trade debts -€2,824
down €2,824 (-83.0%), from €3,402 to €578
- Gross operating margin -€33,576
down €33,576 (-57.0%), from €58,940 to €25,364
- Taxes -€7,176
down €7,176 (-59.8%), from €12,000 to €4,824
- Other operating charges +€749
up €749 (+533%), from €141 to €889
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 | €65,278 | €74,582 | +€9,304 | +14.3% |
| Current assets | 29/58 | €65,278 | €74,582 | +€9,304 | +14.3% |
| Amounts receivable within one year | 40/41 | €45,752 | €68,572 | +€22,820 | +49.9% |
| Trade receivables | 40 | €11,752 | €14,572 | +€2,820 | +24.0% |
| Other amounts receivable | 41 | €34,000 | €54,000 | +€20,000 | +58.8% |
| Cash at bank and in hand | 54/58 | €19,526 | €6,011 | -€13,516 | -69.2% |
| Total equity and liabilities | 10/49 | €65,278 | €74,582 | +€9,304 | +14.3% |
| Equity | 10/15 | €48,739 | €68,344 | +€19,606 | +40.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,739 | €66,344 | +€19,606 | +41.9% |
| Amounts payable | 17/49 | €16,540 | €6,238 | -€10,302 | -62.3% |
| Amounts payable within one year | 42/48 | €16,540 | €6,238 | -€10,302 | -62.3% |
| Trade debts | 44 | €3,402 | €578 | -€2,824 | -83.0% |
| Suppliers | 440/4 | €3,402 | €578 | -€2,824 | -83.0% |
| Taxes, remuneration and social security | 45 | €13,138 | €5,660 | -€7,478 | -56.9% |
| Taxes | 450/3 | €13,138 | €5,660 | -€7,478 | -56.9% |
| Other operating charges | 640/8 | €141 | €889 | +€749 | +533% |
| Gross operating margin | 9900 | €58,940 | €25,364 | -€33,576 | -57.0% |
| Operating profit (loss) | 9901 | €58,799 | €24,474 | -€34,325 | -58.4% |
| Financial charges | 65/66B | €61 | €45 | -€15 | -25.3% |
| Recurring financial charges | 65 | €61 | €45 | -€15 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €58,739 | €24,429 | -€34,310 | -58.4% |
| Income taxes | 67/77 | €12,000 | €4,824 | -€7,176 | -59.8% |
| Profit (loss) for the period | 9904 | €46,739 | €19,606 | -€27,133 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,739 | €19,606 | -€27,133 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.