BEST 4 U: 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 4 U
Largest movements
- Receivables within one year +€32,508
up €32,508 (+22.9%), from €141,699 to €174,207
of which Trade receivables: +€19,695
- Cash -€7,921
down €7,921 (-67.6%), from €11,720 to €3,799
mainly Receivables within one year (-€32,508) and Investment in fixed assets (net) (-€3,251)
- Tangible fixed assets -€4,346
down €4,346 (-52.7%), from €8,253 to €3,907
of which Plant, machinery and equipment: -€5,639
- Trade debts +€15,231
up €15,231 (+112%), from €13,643 to €28,875
of which Bills of exchange payable: +€18,970
- Profit (loss) carried forward +€5,997
up €5,997 (+4.4%), from €136,316 to €142,312
- Gross operating margin -€18,870
down €18,870 (-49.7%), from €37,999 to €19,130
- Other operating charges -€12,521
down €12,521 (-82.2%), from €15,241 to €2,720
- Taxes -€987
down €987 (-27.0%), from €3,653 to €2,666
- Financial charges -€823
down €823 (-84.6%), from €973 to €150
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,672 | €181,913 | +€20,241 | +12.5% |
| Fixed assets | 21/28 | €8,253 | €3,907 | -€4,346 | -52.7% |
| Tangible fixed assets | 22/27 | €8,253 | €3,907 | -€4,346 | -52.7% |
| Plant, machinery and equipment | 23 | €6,079 | €440 | -€5,639 | -92.8% |
| Furniture and vehicles | 24 | €2,174 | €3,467 | +€1,293 | +59.5% |
| Current assets | 29/58 | €153,419 | €178,006 | +€24,587 | +16.0% |
| Amounts receivable within one year | 40/41 | €141,699 | €174,207 | +€32,508 | +22.9% |
| Trade receivables | 40 | €115,725 | €135,420 | +€19,695 | +17.0% |
| Other amounts receivable | 41 | €25,974 | €38,787 | +€12,813 | +49.3% |
| Cash at bank and in hand | 54/58 | €11,720 | €3,799 | -€7,921 | -67.6% |
| Total equity and liabilities | 10/49 | €161,672 | €181,913 | +€20,241 | +12.5% |
| Equity | 10/15 | €144,376 | €150,372 | +€5,997 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,316 | €142,312 | +€5,997 | +4.4% |
| Amounts payable | 17/49 | €17,296 | €31,541 | +€14,245 | +82.4% |
| Amounts payable within one year | 42/48 | €17,296 | €31,541 | +€14,245 | +82.4% |
| Trade debts | 44 | €13,643 | €28,875 | +€15,231 | +112% |
| Suppliers | 440/4 | €5,194 | €1,455 | -€3,739 | -72.0% |
| Bills of exchange payable | 441 | €8,449 | €27,419 | +€18,970 | +225% |
| Taxes, remuneration and social security | 45 | €3,653 | €2,666 | -€987 | -27.0% |
| Taxes | 450/3 | €3,653 | €2,666 | -€987 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,910 | €7,597 | -€313 | -4.0% |
| Other operating charges | 640/8 | €15,241 | €2,720 | -€12,521 | -82.2% |
| Gross operating margin | 9900 | €37,999 | €19,130 | -€18,870 | -49.7% |
| Operating profit (loss) | 9901 | €14,848 | €8,812 | -€6,036 | -40.6% |
| Financial charges | 65/66B | €973 | €150 | -€823 | -84.6% |
| Recurring financial charges | 65 | €973 | €150 | -€823 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €13,875 | €8,662 | -€5,212 | -37.6% |
| Income taxes | 67/77 | €3,653 | €2,666 | -€987 | -27.0% |
| Profit (loss) for the period | 9904 | €10,222 | €5,997 | -€4,225 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,222 | €5,997 | -€4,225 | -41.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.