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.
BEST
Largest movements
- Tangible fixed assets -€5,689
down €5,689 (-6.2%), from €91,299 to €85,610
- Cash +€2,820
up €2,820 (+5.7%), from €49,654 to €52,474
mainly Depreciation (+€5,689) and Net result for the year (+€1,851)
- Other debts -€4,740
down €4,740 (-5.1%), from €92,351 to €87,611
- Profit (loss) carried forward +€1,851
up €1,851 (+1.9%), from -€96,502 to -€94,651
- Gross operating margin +€292
up €292 (+3.1%), from €9,321 to €9,613
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 | €140,953 | €138,083 | -€2,869 | -2.0% |
| Fixed assets | 21/28 | €91,299 | €85,610 | -€5,689 | -6.2% |
| Tangible fixed assets | 22/27 | €91,299 | €85,610 | -€5,689 | -6.2% |
| Land and buildings | 22 | €91,299 | €85,610 | -€5,689 | -6.2% |
| Current assets | 29/58 | €49,654 | €52,474 | +€2,820 | +5.7% |
| Cash at bank and in hand | 54/58 | €49,654 | €52,474 | +€2,820 | +5.7% |
| Total equity and liabilities | 10/49 | €140,953 | €138,083 | -€2,869 | -2.0% |
| Equity | 10/15 | -€34,528 | -€32,678 | +€1,851 | +5.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,502 | -€94,651 | +€1,851 | +1.9% |
| Amounts payable | 17/49 | €175,481 | €170,761 | -€4,720 | -2.7% |
| Amounts payable after more than one year | 17 | €81,200 | €81,200 | = | 0.0% |
| Other amounts payable | 178/9 | €81,200 | €81,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,281 | €89,561 | -€4,720 | -5.0% |
| Trade debts | 44 | €1,930 | €1,950 | +€20 | +1.0% |
| Suppliers | 440/4 | €1,930 | €1,950 | +€20 | +1.0% |
| Other amounts payable | 47/48 | €92,351 | €87,611 | -€4,740 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,689 | €5,689 | = | 0.0% |
| Other operating charges | 640/8 | €1,982 | €2,043 | +€61 | +3.1% |
| Gross operating margin | 9900 | €9,321 | €9,613 | +€292 | +3.1% |
| Operating profit (loss) | 9901 | €1,649 | €1,881 | +€231 | +14.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €1,621 | €1,851 | +€230 | +14.2% |
| Profit (loss) for the period | 9904 | €1,621 | €1,851 | +€230 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | €1,851 | +€230 | +14.2% |
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 17 October 2026 via checked.be.