BEST BOUW: 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 BOUW
Largest movements
- Cash +€56,131
up €56,131 (+50.2%), from €111,862 to €167,992
mainly Contributions, distributions and other (+€29,608) and Receivables within one year (+€21,176)
- Receivables within one year -€21,176
down €21,176 (-42.1%), from €50,345 to €29,169
of which Trade receivables: -€21,486
- Tangible fixed assets +€7,641
up €7,641 (+851%), from €898 to €8,539
of which Plant, machinery and equipment: +€7,641
- Reserves +€89,500
up €89,500 (+272%), from €32,860 to €122,360
of which Distributable reserves: +€89,500
- Profit (loss) carried forward -€53,065
no longer reported in 2025 (was €53,065)
- Other debts +€18,449
up €18,449 (+195%), from €9,476 to €27,925
- Advances received -€18,150
no longer reported in 2025 (was €18,150)
- Tax, wage and social debts +€14,121
up €14,121 (+112%), from €12,611 to €26,732
of which Taxes: +€19,738
- Gross operating margin +€63,211
up €63,211 (+657%), from €9,618 to €72,829
- Staff costs +€34,521
up €34,521 (+151%), from €22,921 to €57,442
- Taxes -€2,563
down €2,563 (-48.7%), from €5,262 to €2,699
- Depreciation +€1,961
up €1,961 (+110%), from €1,782 to €3,743
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 | €163,104 | €205,789 | +€42,685 | +26.2% |
| Fixed assets | 21/28 | €898 | €8,539 | +€7,641 | +851% |
| Tangible fixed assets | 22/27 | €898 | €8,539 | +€7,641 | +851% |
| Plant, machinery and equipment | 23 | €898 | €8,539 | +€7,641 | +851% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €162,206 | €197,250 | +€35,044 | +21.6% |
| Amounts receivable within one year | 40/41 | €50,345 | €29,169 | -€21,176 | -42.1% |
| Trade receivables | 40 | €50,218 | €28,732 | -€21,486 | -42.8% |
| Other amounts receivable | 41 | €126 | €436 | +€310 | +246% |
| Cash at bank and in hand | 54/58 | €111,862 | €167,992 | +€56,131 | +50.2% |
| Deferred charges and accrued income | 490/1 | - | €89 | +€89 | |
| Total equity and liabilities | 10/49 | €163,104 | €205,789 | +€42,685 | +26.2% |
| Equity | 10/15 | €104,525 | €140,960 | +€36,435 | +34.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,860 | €122,360 | +€89,500 | +272% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €120,500 | +€89,500 | +289% |
| Profit (loss) carried forward | 14 | €53,065 | - | -€53,065 | |
| Amounts payable | 17/49 | €58,579 | €64,829 | +€6,250 | +10.7% |
| Amounts payable within one year | 42/48 | €58,579 | €64,829 | +€6,250 | +10.7% |
| Trade debts | 44 | €18,342 | €10,173 | -€8,169 | -44.5% |
| Suppliers | 440/4 | €18,342 | €10,173 | -€8,169 | -44.5% |
| Advances received on contracts in progress | 46 | €18,150 | - | -€18,150 | |
| Taxes, remuneration and social security | 45 | €12,611 | €26,732 | +€14,121 | +112% |
| Taxes | 450/3 | €4,695 | €24,433 | +€19,738 | +420% |
| Remuneration and social security | 454/9 | €7,916 | €2,299 | -€5,617 | -71.0% |
| Other amounts payable | 47/48 | €9,476 | €27,925 | +€18,449 | +195% |
| Remuneration, social security and pensions | 62 | €22,921 | €57,442 | +€34,521 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €3,743 | +€1,961 | +110% |
| Other operating charges | 640/8 | €960 | €1,510 | +€550 | +57.3% |
| Gross operating margin | 9900 | €9,618 | €72,829 | +€63,211 | +657% |
| Operating profit (loss) | 9901 | -€16,046 | €10,133 | +€26,179 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -85.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -85.2% |
| Financial charges | 65/66B | €96 | €608 | +€512 | +536% |
| Recurring financial charges | 65 | €96 | €608 | +€512 | +536% |
| Profit (loss) for the period before taxes | 9903 | -€16,140 | €9,526 | +€25,666 | |
| Income taxes | 67/77 | €5,262 | €2,699 | -€2,563 | -48.7% |
| Profit (loss) for the period | 9904 | -€21,402 | €6,826 | +€28,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,402 | €6,826 | +€28,228 |
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 28 October 2026 via checked.be.