B.E.S.T.: 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.
B.E.S.T.
Largest movements
- Receivables within one year +€13,127
up €13,127 (+22.6%), from €58,040 to €71,167
- Cash -€9,579
down €9,579 (-94.4%), from €10,144 to €565
mainly Net result for the year (-€90,623) and Trade debts (-€23,293)
- Other debts +€117,324
up €117,324 (+83.1%), from €141,238 to €258,563
- Profit (loss) carried forward -€90,623
down €90,623 (-70.2%), from -€129,126 to -€219,749
- Trade debts -€23,293
down €23,293 (-56.2%), from €41,455 to €18,162
- Gross operating margin -€42,467
down €42,467 (-86.2%), from -€49,239 to -€91,707
- Other operating charges -€1,789
down €1,789 (-67.6%), from €2,648 to €859
- Financial charges -€1,400
down €1,400 (-85.1%), from €1,646 to €246
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 | €68,773 | €71,732 | +€2,960 | +4.3% |
| Current assets | 29/58 | €68,773 | €71,732 | +€2,960 | +4.3% |
| Amounts receivable within one year | 40/41 | €58,040 | €71,167 | +€13,127 | +22.6% |
| Other amounts receivable | 41 | €58,040 | €71,167 | +€13,127 | +22.6% |
| Cash at bank and in hand | 54/58 | €10,144 | €565 | -€9,579 | -94.4% |
| Deferred charges and accrued income | 490/1 | €588 | - | -€588 | |
| Total equity and liabilities | 10/49 | €68,773 | €71,732 | +€2,960 | +4.3% |
| Equity | 10/15 | -€114,866 | -€205,490 | -€90,623 | -78.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,126 | -€219,749 | -€90,623 | -70.2% |
| Amounts payable | 17/49 | €183,639 | €277,222 | +€93,583 | +51.0% |
| Amounts payable within one year | 42/48 | €183,639 | €277,222 | +€93,583 | +51.0% |
| Trade debts | 44 | €41,455 | €18,162 | -€23,293 | -56.2% |
| Suppliers | 440/4 | €41,455 | €18,162 | -€23,293 | -56.2% |
| Taxes, remuneration and social security | 45 | €946 | €497 | -€449 | -47.4% |
| Taxes | 450/3 | €946 | €497 | -€449 | -47.4% |
| Other amounts payable | 47/48 | €141,238 | €258,563 | +€117,324 | +83.1% |
| Other operating charges | 640/8 | €2,648 | €859 | -€1,789 | -67.6% |
| Gross operating margin | 9900 | -€49,239 | -€91,707 | -€42,467 | -86.2% |
| Operating profit (loss) | 9901 | -€51,887 | -€92,566 | -€40,678 | -78.4% |
| Financial income | 75/76B | €2,124 | €2,188 | +€64 | +3.0% |
| Recurring financial income | 75 | €2,124 | €2,188 | +€64 | +3.0% |
| Financial charges | 65/66B | €1,646 | €246 | -€1,400 | -85.1% |
| Recurring financial charges | 65 | €1,646 | €246 | -€1,400 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,409 | -€90,623 | -€39,214 | -76.3% |
| Income taxes | 67/77 | €497 | - | -€497 | |
| Profit (loss) for the period | 9904 | -€51,906 | -€90,623 | -€38,717 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,906 | -€90,623 | -€38,717 | -74.6% |
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 4 October 2026 via checked.be.