BEST BATIMENT: 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 BATIMENT
Largest movements
- Receivables within one year -€501,874
down €501,874 (-26.1%), from €1.9m to €1.4m
of which Trade receivables: -€340,164
- Cash -€22,509
no longer reported in 2024 (was €22,509)
mainly Trade debts (-€392,715) and Tax, wage and social debts (-€167,247)
- Trade debts -€392,715
down €392,715 (-42.4%), from €925,225 to €532,510
- Tax, wage and social debts -€167,247
down €167,247 (-91.2%), from €183,461 to €16,213
- Profit (loss) carried forward +€25,922
up €25,922 (+3.4%), from €766,605 to €792,526
- Turnover +€392,449
new in 2024: €392,449
- Purchases and services +€339,729
new in 2024: €339,729
- Gross operating margin -€138,723
down €138,723 (-72.5%), from €191,443 to €52,720
- Taxes -€8,787
down €8,787 (-35.1%), from €25,000 to €16,213
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,997,108 | €1,464,109 | -€533,000 | -26.7% |
| Fixed assets | 21/28 | €37,862 | €35,376 | -€2,486 | -6.6% |
| Tangible fixed assets | 22/27 | €16,128 | €13,642 | -€2,486 | -15.4% |
| Plant, machinery and equipment | 23 | €6,552 | €5,094 | -€1,458 | -22.3% |
| Furniture and vehicles | 24 | €9,576 | €8,548 | -€1,028 | -10.7% |
| Financial fixed assets | 28 | €21,734 | €21,734 | = | 0.0% |
| Current assets | 29/58 | €1,959,246 | €1,428,733 | -€530,514 | -27.1% |
| Amounts receivable within one year | 40/41 | €1,925,526 | €1,423,652 | -€501,874 | -26.1% |
| Trade receivables | 40 | €1,645,120 | €1,304,957 | -€340,164 | -20.7% |
| Other amounts receivable | 41 | €280,405 | €118,695 | -€161,711 | -57.7% |
| Current investments | 50/53 | €1,175 | €1,175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,509 | - | -€22,509 | |
| Deferred charges and accrued income | 490/1 | €10,037 | €3,906 | -€6,131 | -61.1% |
| Total equity and liabilities | 10/49 | €1,997,108 | €1,464,109 | -€533,000 | -26.7% |
| Equity | 10/15 | €774,665 | €800,586 | +€25,922 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| 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 | €766,605 | €792,526 | +€25,922 | +3.4% |
| Provisions and deferred taxes | 16 | €18,750 | €18,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,750 | €18,750 | = | 0.0% |
| Environmental obligations | 163 | €18,750 | €18,750 | = | 0.0% |
| Amounts payable | 17/49 | €1,203,694 | €644,772 | -€558,922 | -46.4% |
| Amounts payable after more than one year | 17 | €3,673 | - | -€3,673 | |
| Other amounts payable | 178/9 | €3,673 | - | -€3,673 | |
| Amounts payable within one year | 42/48 | €1,200,020 | €644,772 | -€555,248 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €18,335 | €18,335 | = | 0.0% |
| Financial debts | 43 | €73,000 | €77,714 | +€4,714 | +6.5% |
| Credit institutions | 430/8 | €73,000 | €77,714 | +€4,714 | +6.5% |
| Trade debts | 44 | €925,225 | €532,510 | -€392,715 | -42.4% |
| Suppliers | 440/4 | €925,225 | €532,510 | -€392,715 | -42.4% |
| Taxes, remuneration and social security | 45 | €183,461 | €16,213 | -€167,247 | -91.2% |
| Taxes | 450/3 | €183,461 | €16,213 | -€167,247 | -91.2% |
| Turnover | 70 | - | €392,449 | +€392,449 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €339,729 | +€339,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,935 | €2,486 | -€2,449 | -49.6% |
| Other operating charges | 640/8 | €1,467 | €3,367 | +€1,900 | +129% |
| Gross operating margin | 9900 | €191,443 | €52,720 | -€138,723 | -72.5% |
| Operating profit (loss) | 9901 | €185,041 | €46,867 | -€138,174 | -74.7% |
| Financial income | 75/76B | €45 | €361 | +€316 | +710% |
| Recurring financial income | 75 | €45 | €361 | +€316 | +710% |
| Financial charges | 65/66B | €8,645 | €5,093 | -€3,552 | -41.1% |
| Recurring financial charges | 65 | €8,645 | €5,093 | -€3,552 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €176,440 | €42,135 | -€134,305 | -76.1% |
| Income taxes | 67/77 | €25,000 | €16,213 | -€8,787 | -35.1% |
| Profit (loss) for the period | 9904 | €151,440 | €25,922 | -€125,519 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €151,440 | €25,922 | -€125,519 | -82.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.