B.E.S.T. Toiture: what changed
B.E.S.T. Toiture
Largest movements
- Tangible fixed assets +€25,906
up €25,906 (+59.7%), from €43,372 to €69,279
of which Furniture and vehicles: +€24,211
- Receivables within one year +€19,130
up €19,130 (+251%), from €7,622 to €26,752
of which Trade receivables: +€13,619
- Cash -€12,740
down €12,740 (-47.9%), from €26,586 to €13,846
mainly Investment in fixed assets (net) (-€36,646) and Receivables within one year (-€19,130)
- Deferred charges and accrued income -€1,708
down €1,708 (-35.5%), from €4,816 to €3,108
- Profit (loss) carried forward +€19,663
up €19,663 (+61.5%), from -€31,991 to -€12,328
- Trade debts +€11,317
up €11,317 (+86.4%), from €13,100 to €24,417
- Other debts -€10,457
no longer reported in 2025 (was €10,457)
- Debts after one year +€7,136
up €7,136 (+11.0%), from €64,894 to €72,030
- Current portion of long-term debt +€5,109
up €5,109 (+35.7%), from €14,303 to €19,412
- Staff costs -€83,890
down €83,890 (-84.5%), from €99,241 to €15,351
- Gross operating margin -€15,058
down €15,058 (-19.7%), from €76,568 to €61,510
- Depreciation +€7,877
up €7,877 (+275%), from €2,863 to €10,740
- Other operating charges +€4,674
up €4,674 (+98.4%), from €4,749 to €9,423
- Financial charges +€1,903
up €1,903 (+48.2%), from €3,951 to €5,854
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 | €82,396 | €112,985 | +€30,589 | +37.1% |
| Fixed assets | 21/28 | €43,372 | €69,279 | +€25,906 | +59.7% |
| Tangible fixed assets | 22/27 | €43,372 | €69,279 | +€25,906 | +59.7% |
| Plant, machinery and equipment | 23 | €290 | €1,984 | +€1,695 | +585% |
| Furniture and vehicles | 24 | €43,083 | €67,294 | +€24,211 | +56.2% |
| Current assets | 29/58 | €39,024 | €43,707 | +€4,683 | +12.0% |
| Amounts receivable within one year | 40/41 | €7,622 | €26,752 | +€19,130 | +251% |
| Trade receivables | 40 | €6,038 | €19,657 | +€13,619 | +226% |
| Other amounts receivable | 41 | €1,584 | €7,096 | +€5,511 | +348% |
| Cash at bank and in hand | 54/58 | €26,586 | €13,846 | -€12,740 | -47.9% |
| Deferred charges and accrued income | 490/1 | €4,816 | €3,108 | -€1,708 | -35.5% |
| Total equity and liabilities | 10/49 | €82,396 | €112,985 | +€30,589 | +37.1% |
| Equity | 10/15 | -€25,991 | -€6,328 | +€19,663 | +75.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,991 | -€12,328 | +€19,663 | +61.5% |
| Amounts payable | 17/49 | €108,387 | €119,313 | +€10,926 | +10.1% |
| Amounts payable after more than one year | 17 | €64,894 | €72,030 | +€7,136 | +11.0% |
| Financial debts | 170/4 | €64,894 | €72,030 | +€7,136 | +11.0% |
| Amounts payable within one year | 42/48 | €43,493 | €47,145 | +€3,652 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €14,303 | €19,412 | +€5,109 | +35.7% |
| Trade debts | 44 | €13,100 | €24,417 | +€11,317 | +86.4% |
| Suppliers | 440/4 | €13,100 | €24,417 | +€11,317 | +86.4% |
| Taxes, remuneration and social security | 45 | €5,633 | €3,317 | -€2,316 | -41.1% |
| Taxes | 450/3 | €5,633 | €1,147 | -€4,486 | -79.6% |
| Remuneration and social security | 454/9 | - | €2,170 | +€2,170 | |
| Other amounts payable | 47/48 | €10,457 | - | -€10,457 | |
| Accrued charges and deferred income | 492/3 | - | €138 | +€138 | |
| Remuneration, social security and pensions | 62 | €99,241 | €15,351 | -€83,890 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,863 | €10,740 | +€7,877 | +275% |
| Other operating charges | 640/8 | €4,749 | €9,423 | +€4,674 | +98.4% |
| Gross operating margin | 9900 | €76,568 | €61,510 | -€15,058 | -19.7% |
| Operating profit (loss) | 9901 | -€30,285 | €25,996 | +€56,280 | |
| Financial income | 75/76B | €1,342 | €1,921 | +€579 | +43.1% |
| Recurring financial income | 75 | €1,342 | €1,921 | +€579 | +43.1% |
| Financial charges | 65/66B | €3,951 | €5,854 | +€1,903 | +48.2% |
| Recurring financial charges | 65 | €3,951 | €5,854 | +€1,903 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,894 | €22,063 | +€54,957 | |
| Income taxes | 67/77 | €3,603 | €2,400 | -€1,203 | -33.4% |
| Profit (loss) for the period | 9904 | -€36,497 | €19,663 | +€56,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,497 | €19,663 | +€56,160 |
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 8 November 2026 via checked.be.