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
- Stocks and contracts +€46,363
up €46,363 (+216%), from €21,500 to €67,863
- Receivables within one year -€22,128
down €22,128 (-61.3%), from €36,078 to €13,950
of which Other amounts receivable: -€33,958
- Cash -€12,236
down €12,236 (-80.3%), from €15,241 to €3,005
mainly Stocks and contracts (-€46,363) and Trade debts (-€30,697)
- Tangible fixed assets -€2,260
down €2,260 (-75.0%), from €3,013 to €753
- Trade debts -€30,697
no longer reported in 2025 (was €30,697)
- Profit (loss) carried forward +€27,555
up €27,555 (+69.2%), from €39,838 to €67,393
- Tax, wage and social debts +€11,539
up €11,539 (+360%), from €3,206 to €14,745
- Other debts +€1,342
new in 2025: €1,342
- Turnover +€835,954
new in 2025: €835,954
- Purchases and services +€787,193
new in 2025: €787,193
- Gross operating margin +€36,656
up €36,656 (+272%), from €13,495 to €50,151
- Taxes +€9,739
up €9,739 (+314%), from €3,104 to €12,842
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 | €75,833 | €85,571 | +€9,738 | +12.8% |
| Fixed assets | 21/28 | €3,013 | €753 | -€2,260 | -75.0% |
| Tangible fixed assets | 22/27 | €3,013 | €753 | -€2,260 | -75.0% |
| Furniture and vehicles | 24 | €3,013 | €753 | -€2,260 | -75.0% |
| Current assets | 29/58 | €72,819 | €84,817 | +€11,998 | +16.5% |
| Stocks and contracts in progress | 3 | €21,500 | €67,863 | +€46,363 | +216% |
| Stocks | 30/36 | €21,500 | €67,863 | +€46,363 | +216% |
| Amounts receivable within one year | 40/41 | €36,078 | €13,950 | -€22,128 | -61.3% |
| Trade receivables | 40 | - | €11,830 | +€11,830 | |
| Other amounts receivable | 41 | €36,078 | €2,120 | -€33,958 | -94.1% |
| Cash at bank and in hand | 54/58 | €15,241 | €3,005 | -€12,236 | -80.3% |
| Total equity and liabilities | 10/49 | €75,833 | €85,571 | +€9,738 | +12.8% |
| Equity | 10/15 | €41,930 | €69,484 | +€27,555 | +65.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,091 | €1,091 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,091 | €1,091 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,091 | €1,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,838 | €67,393 | +€27,555 | +69.2% |
| Amounts payable | 17/49 | €33,903 | €16,086 | -€17,817 | -52.6% |
| Amounts payable within one year | 42/48 | €33,903 | €16,086 | -€17,817 | -52.6% |
| Trade debts | 44 | €30,697 | - | -€30,697 | |
| Suppliers | 440/4 | €30,697 | - | -€30,697 | |
| Taxes, remuneration and social security | 45 | €3,206 | €14,745 | +€11,539 | +360% |
| Taxes | 450/3 | €3,206 | €14,745 | +€11,539 | +360% |
| Other amounts payable | 47/48 | - | €1,342 | +€1,342 | |
| Turnover | 70 | - | €835,954 | +€835,954 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €787,193 | +€787,193 | |
| Remuneration, social security and pensions | 62 | €74 | - | -€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €2,260 | +€251 | +12.5% |
| Other operating charges | 640/8 | €1,101 | €7,251 | +€6,149 | +558% |
| Gross operating margin | 9900 | €13,495 | €50,151 | +€36,656 | +272% |
| Operating profit (loss) | 9901 | €10,312 | €40,641 | +€30,329 | +294% |
| Financial income | 75/76B | €2,103 | - | -€2,103 | |
| Recurring financial income | 75 | €2,103 | - | -€2,103 | |
| Financial charges | 65/66B | - | €244 | +€244 | |
| Recurring financial charges | 65 | - | €244 | +€244 | |
| Profit (loss) for the period before taxes | 9903 | €12,414 | €40,397 | +€27,983 | +225% |
| Income taxes | 67/77 | €3,104 | €12,842 | +€9,739 | +314% |
| Profit (loss) for the period | 9904 | €9,311 | €27,555 | +€18,244 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €9,311 | €27,555 | +€18,244 | +196% |
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.