BEST ACTIVA: 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 ACTIVA
Largest movements
- Tangible fixed assets +€27,033
up €27,033 (+2.5%), from €1.1m to €1.1m
of which Furniture and vehicles: +€65,755
- Cash +€19,062
up €19,062 (+468%), from €4,072 to €23,134
mainly Net result for the year (+€153,854) and Depreciation (+€48,063)
- Other debts -€154,560
down €154,560 (-31.2%), from €494,756 to €340,195
- Reserves +€153,854
up €153,854 (+44.4%), from €346,199 to €500,053
of which Distributable reserves: +€157,411
- Tax, wage and social debts +€40,133
up €40,133 (+3,490%), from €1,150 to €41,283
- Gross operating margin +€165,739
up €165,739 (+158%), from €105,041 to €270,780
- Taxes +€40,444
up €40,444 (+265%), from €15,269 to €55,714
- Other operating charges +€8,815
up €8,815 (+142%), from €6,220 to €15,035
- Depreciation +€5,576
up €5,576 (+13.1%), from €42,487 to €48,063
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 | €1,101,729 | €1,137,842 | +€36,113 | +3.3% |
| Fixed assets | 21/28 | €1,086,657 | €1,113,689 | +€27,033 | +2.5% |
| Tangible fixed assets | 22/27 | €1,071,357 | €1,098,390 | +€27,033 | +2.5% |
| Land and buildings | 22 | €1,070,344 | €1,031,740 | -€38,604 | -3.6% |
| Plant, machinery and equipment | 23 | €1,013 | €895 | -€118 | -11.7% |
| Furniture and vehicles | 24 | - | €65,755 | +€65,755 | |
| Financial fixed assets | 28 | €15,300 | €15,300 | = | 0.0% |
| Current assets | 29/58 | €15,072 | €24,152 | +€9,080 | +60.2% |
| Amounts receivable within one year | 40/41 | €11,000 | - | -€11,000 | |
| Other amounts receivable | 41 | €11,000 | - | -€11,000 | |
| Cash at bank and in hand | 54/58 | €4,072 | €23,134 | +€19,062 | +468% |
| Deferred charges and accrued income | 490/1 | - | €1,018 | +€1,018 | |
| Total equity and liabilities | 10/49 | €1,101,729 | €1,137,842 | +€36,113 | +3.3% |
| Equity | 10/15 | €583,199 | €737,053 | +€153,854 | +26.4% |
| Contributions | 10/11 | €237,000 | €237,000 | = | 0.0% |
| Reserves | 13 | €346,199 | €500,053 | +€153,854 | +44.4% |
| Non-distributable reserves | 130/1 | €325 | €325 | = | 0.0% |
| Reserves not available under the articles | 1311 | €325 | €325 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,441 | €59,883 | -€3,558 | -5.6% |
| Distributable reserves | 133 | €282,433 | €439,844 | +€157,411 | +55.7% |
| Provisions and deferred taxes | 16 | €21,147 | €19,261 | -€1,886 | -8.9% |
| Deferred taxes | 168 | €21,147 | €19,261 | -€1,886 | -8.9% |
| Amounts payable | 17/49 | €497,383 | €381,528 | -€115,855 | -23.3% |
| Amounts payable within one year | 42/48 | €497,383 | €381,528 | -€115,855 | -23.3% |
| Trade debts | 44 | €1,477 | €49 | -€1,428 | -96.7% |
| Suppliers | 440/4 | €1,477 | €49 | -€1,428 | -96.7% |
| Taxes, remuneration and social security | 45 | €1,150 | €41,283 | +€40,133 | +3,490% |
| Taxes | 450/3 | €1,150 | €41,283 | +€40,133 | +3,490% |
| Other amounts payable | 47/48 | €494,756 | €340,195 | -€154,560 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,487 | €48,063 | +€5,576 | +13.1% |
| Other operating charges | 640/8 | €6,220 | €15,035 | +€8,815 | +142% |
| Gross operating margin | 9900 | €105,041 | €270,780 | +€165,739 | +158% |
| Operating profit (loss) | 9901 | €56,334 | €207,682 | +€151,348 | +269% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €56,334 | €207,682 | +€151,348 | +269% |
| Transfer from deferred taxes | 780 | €1,186 | €1,886 | +€700 | +59.0% |
| Income taxes | 67/77 | €15,269 | €55,714 | +€40,444 | +265% |
| Profit (loss) for the period | 9904 | €42,251 | €153,854 | +€111,603 | +264% |
| Transfer from tax-exempt reserves | 789 | €3,558 | €3,558 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,808 | €157,411 | +€111,603 | +244% |
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 13 October 2026 via checked.be.