B.E.S.T GROUP: 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 GROUP
Largest movements
- Stocks and contracts +€25,380
up €25,380 (+38.0%), from €66,767 to €92,147
- Receivables within one year -€20,702
down €20,702 (-10.3%), from €200,451 to €179,749
of which Trade receivables: -€33,222
- Tax, wage and social debts +€4,153
up €4,153 (+44.4%), from €9,354 to €13,508
of which Remuneration and social security: +€3,745
- Purchases and services -€29,797
down €29,797 (-6.4%), from €462,517 to €432,719
- Turnover -€25,316
down €25,316 (-5.0%), from €511,265 to €485,948
- Staff costs +€9,955
up €9,955 (+29.0%), from €34,293 to €44,248
- Taxes -€8,181
no longer reported in 2025 (was €8,181)
- Gross operating margin +€5,972
up €5,972 (+12.1%), from €49,525 to €55,497
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 | €293,137 | €296,352 | +€3,215 | +1.1% |
| Fixed assets | 21/28 | €15,225 | €12,313 | -€2,911 | -19.1% |
| Tangible fixed assets | 22/27 | €14,205 | €11,293 | -€2,911 | -20.5% |
| Furniture and vehicles | 24 | €14,205 | €11,293 | -€2,911 | -20.5% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €277,912 | €284,038 | +€6,126 | +2.2% |
| Stocks and contracts in progress | 3 | €66,767 | €92,147 | +€25,380 | +38.0% |
| Stocks | 30/36 | €66,767 | €92,147 | +€25,380 | +38.0% |
| Amounts receivable within one year | 40/41 | €200,451 | €179,749 | -€20,702 | -10.3% |
| Trade receivables | 40 | €197,931 | €164,709 | -€33,222 | -16.8% |
| Other amounts receivable | 41 | €2,520 | €15,040 | +€12,520 | +497% |
| Cash at bank and in hand | 54/58 | €8,966 | €10,414 | +€1,448 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,728 | €1,728 | = | 0.0% |
| Total equity and liabilities | 10/49 | €293,137 | €296,352 | +€3,215 | +1.1% |
| Equity | 10/15 | €127,942 | €130,062 | +€2,120 | +1.7% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €1,231 | €1,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,231 | €1,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,231 | €1,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,111 | €90,231 | +€2,120 | +2.4% |
| Amounts payable | 17/49 | €165,195 | €166,290 | +€1,095 | +0.7% |
| Amounts payable within one year | 42/48 | €165,195 | €166,290 | +€1,095 | +0.7% |
| Trade debts | 44 | €154,816 | €152,782 | -€2,034 | -1.3% |
| Suppliers | 440/4 | €154,816 | €152,782 | -€2,034 | -1.3% |
| Taxes, remuneration and social security | 45 | €9,354 | €13,508 | +€4,153 | +44.4% |
| Taxes | 450/3 | €5,731 | €6,140 | +€408 | +7.1% |
| Remuneration and social security | 454/9 | €3,623 | €7,368 | +€3,745 | +103% |
| Other amounts payable | 47/48 | €1,024 | - | -€1,024 | |
| Turnover | 70 | €511,265 | €485,948 | -€25,316 | -5.0% |
| Non-recurring operating income | 76A | - | €2,268 | +€2,268 | |
| Goods, raw materials, services and sundry goods | 60/61 | €462,517 | €432,719 | -€29,797 | -6.4% |
| Remuneration, social security and pensions | 62 | €34,293 | €44,248 | +€9,955 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,790 | €7,911 | +€121 | +1.6% |
| Other operating charges | 640/8 | €1,035 | €590 | -€445 | -43.0% |
| Non-recurring operating charges | 66A | €3,843 | €93 | -€3,750 | -97.6% |
| Gross operating margin | 9900 | €49,525 | €55,497 | +€5,972 | +12.1% |
| Operating profit (loss) | 9901 | €2,564 | €2,655 | +€91 | +3.5% |
| Financial income | 75/76B | €1,624 | - | -€1,624 | |
| Recurring financial income | 75 | €1,624 | - | -€1,624 | |
| Financial charges | 65/66B | €482 | €535 | +€53 | +11.0% |
| Recurring financial charges | 65 | €482 | €535 | +€53 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €3,706 | €2,120 | -€1,586 | -42.8% |
| Income taxes | 67/77 | €8,181 | - | -€8,181 | |
| Profit (loss) for the period | 9904 | -€4,475 | €2,120 | +€6,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,475 | €2,120 | +€6,595 |
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 16 October 2026 via checked.be.