B.g.Best: 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.g.Best
Largest movements
- Cash -€26,780
down €26,780 (-30.9%), from €86,729 to €59,949
mainly Current portion of long-term debt (-€38,523) and Net result for the year (-€2,207)
- Tangible fixed assets -€9,117
down €9,117 (-4.0%), from €229,350 to €220,233
- Current portion of long-term debt -€38,523
down €38,523 (-100%), from €38,523 to €0
- Staff costs +€9,712
up €9,712, from -€9,712 to €0
- Other operating charges -€4,656
down €4,656 (-57.5%), from €8,103 to €3,447
- Gross operating margin +€4,168
up €4,168 (+40.5%), from -€10,279 to -€6,111
- Financial income -€2,772
down €2,772 (-11.9%), from €23,273 to €20,501
of which Non-recurring financial income: -€2,714
- Depreciation +€2,631
up €2,631 (+40.6%), from €6,486 to €9,117
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 | €328,930 | €292,704 | -€36,226 | -11.0% |
| Fixed assets | 21/28 | €229,350 | €220,233 | -€9,117 | -4.0% |
| Tangible fixed assets | 22/27 | €229,350 | €220,233 | -€9,117 | -4.0% |
| Land and buildings | 22 | €229,350 | €220,233 | -€9,117 | -4.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €99,579 | €72,471 | -€27,109 | -27.2% |
| Stocks and contracts in progress | 3 | €4,660 | €3,255 | -€1,405 | -30.2% |
| Stocks | 30/36 | €4,660 | €3,255 | -€1,405 | -30.2% |
| Amounts receivable within one year | 40/41 | €8,190 | €7,366 | -€824 | -10.1% |
| Trade receivables | 40 | €4,582 | €7,015 | +€2,433 | +53.1% |
| Other amounts receivable | 41 | €3,608 | €351 | -€3,257 | -90.3% |
| Cash at bank and in hand | 54/58 | €86,729 | €59,949 | -€26,780 | -30.9% |
| Deferred charges and accrued income | 490/1 | - | €1,901 | +€1,901 | |
| Total equity and liabilities | 10/49 | €328,930 | €292,704 | -€36,226 | -11.0% |
| Equity | 10/15 | €246,514 | €244,306 | -€2,207 | -0.9% |
| Contributions | 10/11 | €167,782 | €167,782 | = | 0.0% |
| Reserves | 13 | €78,732 | €76,524 | -€2,207 | -2.8% |
| Distributable reserves | 133 | €78,732 | €76,524 | -€2,207 | -2.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €82,416 | €48,397 | -€34,019 | -41.3% |
| Amounts payable after more than one year | 17 | €4,050 | €4,050 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €4,050 | €4,050 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,366 | €44,347 | -€34,019 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €38,523 | €0 | -€38,523 | -100% |
| Trade debts | 44 | €8,136 | €9,781 | +€1,645 | +20.2% |
| Suppliers | 440/4 | €8,136 | €9,781 | +€1,645 | +20.2% |
| Taxes, remuneration and social security | 45 | €173 | €177 | +€5 | +2.8% |
| Taxes | 450/3 | €173 | €177 | +€5 | +2.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,534 | €34,389 | +€2,855 | +9.1% |
| Remuneration, social security and pensions | 62 | -€9,712 | €0 | +€9,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €9,117 | +€2,631 | +40.6% |
| Other operating charges | 640/8 | €8,103 | €3,447 | -€4,656 | -57.5% |
| Gross operating margin | 9900 | -€10,279 | -€6,111 | +€4,168 | +40.5% |
| Operating profit (loss) | 9901 | -€15,156 | -€18,675 | -€3,518 | -23.2% |
| Financial income | 75/76B | €23,273 | €20,501 | -€2,772 | -11.9% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100% |
| Non-recurring financial income | 76B | €23,215 | €20,501 | -€2,714 | -11.7% |
| Financial charges | 65/66B | €6,097 | €3,856 | -€2,241 | -36.8% |
| Recurring financial charges | 65 | €6,097 | €3,856 | -€2,241 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €2,020 | -€2,030 | -€4,050 | |
| Income taxes | 67/77 | €173 | €177 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | €1,847 | -€2,207 | -€4,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,847 | -€2,207 | -€4,055 |
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 19 October 2026 via checked.be.