AS-Best GJ: what changed
AS-Best GJ
Largest movements
- Cash +€14,122
up €14,122 (+41.1%), from €34,382 to €48,504
mainly Net result for the year (+€10,568) and Tax, wage and social debts (+€5,122)
- Receivables within one year +€3,324
up €3,324 (+108%), from €3,080 to €6,404
of which Other amounts receivable: +€2,354
- Reserves +€10,568
up €10,568 (+35.0%), from €30,182 to €40,750
- Tax, wage and social debts +€5,122
up €5,122 (+149%), from €3,447 to €8,569
- Trade debts +€1,757
new in 2025: €1,757
- Staff costs -€6,420
no longer reported in 2025 (was €6,420)
- Taxes +€3,900
up €3,900 (+176%), from €2,215 to €6,115
- Gross operating margin +€3,546
up €3,546 (+25.9%), from €13,688 to €17,233
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,629 | €56,075 | +€17,447 | +45.2% |
| Current assets | 29/58 | €38,629 | €56,075 | +€17,447 | +45.2% |
| Amounts receivable within one year | 40/41 | €3,080 | €6,404 | +€3,324 | +108% |
| Trade receivables | 40 | €2,529 | €3,500 | +€971 | +38.4% |
| Other amounts receivable | 41 | €551 | €2,904 | +€2,354 | +427% |
| Cash at bank and in hand | 54/58 | €34,382 | €48,504 | +€14,122 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,167 | = | 0.0% |
| Total equity and liabilities | 10/49 | €38,629 | €56,075 | +€17,447 | +45.2% |
| Equity | 10/15 | €35,182 | €45,750 | +€10,568 | +30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €30,182 | €40,750 | +€10,568 | +35.0% |
| Non-distributable reserves | 130/1 | €30,182 | €40,750 | +€10,568 | +35.0% |
| Reserves not available under the articles | 1311 | €30,182 | €40,750 | +€10,568 | +35.0% |
| Amounts payable | 17/49 | €3,447 | €10,326 | +€6,879 | +200% |
| Amounts payable within one year | 42/48 | €3,447 | €10,326 | +€6,879 | +200% |
| Trade debts | 44 | - | €1,757 | +€1,757 | |
| Suppliers | 440/4 | - | €1,757 | +€1,757 | |
| Taxes, remuneration and social security | 45 | €3,447 | €8,569 | +€5,122 | +149% |
| Taxes | 450/3 | €3,447 | €8,569 | +€5,122 | +149% |
| Remuneration, social security and pensions | 62 | €6,420 | - | -€6,420 | |
| Other operating charges | 640/8 | €420 | €577 | +€156 | +37.2% |
| Gross operating margin | 9900 | €13,688 | €17,233 | +€3,546 | +25.9% |
| Operating profit (loss) | 9901 | €6,847 | €16,657 | +€9,810 | +143% |
| Financial income | 75/76B | €27 | €94 | +€67 | +246% |
| Recurring financial income | 75 | €27 | €94 | +€67 | +246% |
| Financial charges | 65/66B | €44 | €68 | +€24 | +55.4% |
| Recurring financial charges | 65 | €44 | €68 | +€24 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €6,831 | €16,683 | +€9,852 | +144% |
| Income taxes | 67/77 | €2,215 | €6,115 | +€3,900 | +176% |
| Profit (loss) for the period | 9904 | €4,616 | €10,568 | +€5,952 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €4,616 | €10,568 | +€5,952 | +129% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.