B.E.S.T. creators: 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.
B.E.S.T. creators
Largest movements
- Tangible fixed assets +€72,860
up €72,860 (+111%), from €65,628 to €138,487
of which Other tangible fixed assets: +€74,674
- Stocks and contracts -€44,483
down €44,483 (-12.0%), from €369,750 to €325,267
- Receivables within one year -€38,614
down €38,614 (-19.6%), from €196,943 to €158,329
of which Trade receivables: -€36,873
- Deferred charges and accrued income -€8,131
down €8,131 (-87.7%), from €9,270 to €1,138
- Trade debts -€67,241
down €67,241 (-78.9%), from €85,222 to €17,980
- Debts after one year +€64,657
new in 2025: €64,657
- Current portion of long-term debt +€25,343
up €25,343, from €0 to €25,343
- Reserves -€23,410
down €23,410 (-5.4%), from €430,202 to €406,793
of which Distributable reserves: -€23,410
- Other debts -€15,566
down €15,566 (-7.7%), from €201,719 to €186,153
- Gross operating margin -€56,509
down €56,509 (-41.2%), from €137,273 to €80,764
- Financial income +€26,697
up €26,697 (+54,351%), from €49 to €26,746
of which Non-recurring financial income: +€26,746
- Taxes -€9,257
down €9,257 (-94.1%), from €9,835 to €577
- Depreciation +€5,964
up €5,964 (+15.6%), from €38,289 to €44,253
- Financial charges +€5,740
up €5,740 (+63.7%), from €9,017 to €14,757
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 | €746,514 | €717,741 | -€28,773 | -3.9% |
| Fixed assets | 21/28 | €91,209 | €158,997 | +€67,788 | +74.3% |
| Intangible fixed assets | 21 | €25,581 | €20,510 | -€5,072 | -19.8% |
| Tangible fixed assets | 22/27 | €65,628 | €138,487 | +€72,860 | +111% |
| Plant, machinery and equipment | 23 | €23,540 | €22,962 | -€579 | -2.5% |
| Furniture and vehicles | 24 | €14,652 | €13,417 | -€1,236 | -8.4% |
| Other tangible fixed assets | 26 | €27,435 | €102,109 | +€74,674 | +272% |
| Current assets | 29/58 | €655,305 | €558,744 | -€96,562 | -14.7% |
| Stocks and contracts in progress | 3 | €369,750 | €325,267 | -€44,483 | -12.0% |
| Stocks | 30/36 | €369,750 | €325,267 | -€44,483 | -12.0% |
| Amounts receivable within one year | 40/41 | €196,943 | €158,329 | -€38,614 | -19.6% |
| Trade receivables | 40 | €122,152 | €85,279 | -€36,873 | -30.2% |
| Other amounts receivable | 41 | €74,791 | €73,050 | -€1,741 | -2.3% |
| Cash at bank and in hand | 54/58 | €79,343 | €74,009 | -€5,333 | -6.7% |
| Deferred charges and accrued income | 490/1 | €9,270 | €1,138 | -€8,131 | -87.7% |
| Total equity and liabilities | 10/49 | €746,514 | €717,741 | -€28,773 | -3.9% |
| Equity | 10/15 | €436,402 | €412,993 | -€23,410 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €430,202 | €406,793 | -€23,410 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €428,342 | €404,933 | -€23,410 | -5.5% |
| Amounts payable | 17/49 | €310,112 | €304,748 | -€5,363 | -1.7% |
| Amounts payable after more than one year | 17 | - | €64,657 | +€64,657 | |
| Financial debts | 170/4 | - | €64,657 | +€64,657 | |
| Amounts payable within one year | 42/48 | €310,112 | €240,091 | -€70,020 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €25,343 | +€25,343 | |
| Financial debts | 43 | €7,500 | €0 | -€7,500 | -100% |
| Credit institutions | 430/8 | €7,500 | €0 | -€7,500 | -100% |
| Trade debts | 44 | €85,222 | €17,980 | -€67,241 | -78.9% |
| Suppliers | 440/4 | €85,222 | €17,980 | -€67,241 | -78.9% |
| Taxes, remuneration and social security | 45 | €15,671 | €10,615 | -€5,056 | -32.3% |
| Taxes | 450/3 | €6,711 | €1,422 | -€5,289 | -78.8% |
| Remuneration and social security | 454/9 | €8,960 | €9,193 | +€233 | +2.6% |
| Other amounts payable | 47/48 | €201,719 | €186,153 | -€15,566 | -7.7% |
| Remuneration, social security and pensions | 62 | €65,035 | €69,506 | +€4,471 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,289 | €44,253 | +€5,964 | +15.6% |
| Other operating charges | 640/8 | €1,677 | €1,826 | +€149 | +8.9% |
| Gross operating margin | 9900 | €137,273 | €80,764 | -€56,509 | -41.2% |
| Operating profit (loss) | 9901 | €32,271 | -€34,821 | -€67,093 | |
| Financial income | 75/76B | €49 | €26,746 | +€26,697 | +54,351% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -99.9% |
| Non-recurring financial income | 76B | - | €26,746 | +€26,746 | |
| Financial charges | 65/66B | €9,017 | €14,757 | +€5,740 | +63.7% |
| Recurring financial charges | 65 | €9,017 | €14,757 | +€5,740 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €23,303 | -€22,832 | -€46,135 | |
| Income taxes | 67/77 | €9,835 | €577 | -€9,257 | -94.1% |
| Profit (loss) for the period | 9904 | €13,468 | -€23,410 | -€36,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,468 | -€23,410 | -€36,878 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.