BEST-BUILD: 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-BUILD
Largest movements
- Cash +€42,839
up €42,839 (+47.6%), from €90,019 to €132,859
mainly Net result for the year (+€80,972) and Trade debts (+€13,604)
- Deferred charges and accrued income +€16,703
up €16,703 (+7899.0%), from €211 to €16,914
- Receivables within one year +€12,998
up €12,998 (+125.5%), from €10,361 to €23,359
of which Trade receivables: +€9,064
- Stocks and contracts +€4,106
new in 2025: €4,106
- Tangible fixed assets +€3,933
up €3,933 (+9.7%), from €40,357 to €44,291
of which Furniture and vehicles: +€7,077
- Reserves +€80,972
up €80,972 (+144.6%), from €56,007 to €136,979
- Accrued charges and deferred income -€15,666
down €15,666 (-89.6%), from €17,483 to €1,817
- Trade debts +€13,604
up €13,604 (+387.0%), from €3,516 to €17,120
- Debts after one year -€4,711
down €4,711 (-16.9%), from €27,892 to €23,181
- Tax, wage and social debts +€4,501
new in 2025: €4,501
- Gross operating margin +€40,700
up €40,700 (+55.0%), from €73,947 to €114,647
- Depreciation +€7,913
up €7,913 (+544.3%), from €1,454 to €9,366
- Taxes +€6,450
up €6,450 (+46.0%), from €14,014 to €20,464
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.
Cash bridge derived
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 | €140,949 | €221,527 | +€80,579 | +57.2% |
| Fixed assets | 21/28 | €40,357 | €44,291 | +€3,933 | +9.7% |
| Tangible fixed assets | 22/27 | €40,357 | €44,291 | +€3,933 | +9.7% |
| Plant, machinery and equipment | 23 | €3,109 | €3,700 | +€591 | +19.0% |
| Furniture and vehicles | 24 | €18,753 | €25,830 | +€7,077 | +37.7% |
| Leasing and similar rights | 25 | €18,495 | €14,761 | -€3,735 | -20.2% |
| Current assets | 29/58 | €100,591 | €177,237 | +€76,646 | +76.2% |
| Stocks and contracts in progress | 3 | - | €4,106 | +€4,106 | |
| Contracts in progress | 37 | - | €4,106 | +€4,106 | |
| Amounts receivable within one year | 40/41 | €10,361 | €23,359 | +€12,998 | +125.5% |
| Trade receivables | 40 | €7,868 | €16,932 | +€9,064 | +115.2% |
| Other amounts receivable | 41 | €2,493 | €6,427 | +€3,934 | +157.8% |
| Cash at bank and in hand | 54/58 | €90,019 | €132,859 | +€42,839 | +47.6% |
| Deferred charges and accrued income | 490/1 | €211 | €16,914 | +€16,703 | +7899.0% |
| Total equity and liabilities | 10/49 | €140,949 | €221,527 | +€80,579 | +57.2% |
| Equity | 10/15 | €61,007 | €141,979 | +€80,972 | +132.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,007 | €136,979 | +€80,972 | +144.6% |
| Distributable reserves | 133 | €56,007 | €136,979 | +€80,972 | +144.6% |
| Amounts payable | 17/49 | €79,941 | €79,548 | -€393 | -0.5% |
| Amounts payable after more than one year | 17 | €27,892 | €23,181 | -€4,711 | -16.9% |
| Financial debts | 170/4 | €27,892 | €23,181 | -€4,711 | -16.9% |
| Amounts payable within one year | 42/48 | €34,565 | €54,551 | +€19,985 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €11,952 | €16,397 | +€4,445 | +37.2% |
| Trade debts | 44 | €3,516 | €17,120 | +€13,604 | +387.0% |
| Suppliers | 440/4 | €3,516 | €17,120 | +€13,604 | +387.0% |
| Taxes, remuneration and social security | 45 | - | €4,501 | +€4,501 | |
| Taxes | 450/3 | - | €4,501 | +€4,501 | |
| Other amounts payable | 47/48 | €19,098 | €16,532 | -€2,566 | -13.4% |
| Accrued charges and deferred income | 492/3 | €17,483 | €1,817 | -€15,666 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €9,366 | +€7,913 | +544.3% |
| Other operating charges | 640/8 | €1,477 | €1,962 | +€486 | +32.9% |
| Gross operating margin | 9900 | €73,947 | €114,647 | +€40,700 | +55.0% |
| Operating profit (loss) | 9901 | €71,016 | €103,318 | +€32,302 | +45.5% |
| Financial income | 75/76B | €0 | €110 | +€110 | +273850.0% |
| Recurring financial income | 75 | €0 | €110 | +€110 | +273850.0% |
| Financial charges | 65/66B | €995 | €1,992 | +€998 | +100.3% |
| Recurring financial charges | 65 | €995 | €1,992 | +€998 | +100.3% |
| Profit (loss) for the period before taxes | 9903 | €70,022 | €101,435 | +€31,414 | +44.9% |
| Income taxes | 67/77 | €14,014 | €20,464 | +€6,450 | +46.0% |
| Profit (loss) for the period | 9904 | €56,007 | €80,972 | +€24,964 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,007 | €80,972 | +€24,964 | +44.6% |
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 10 October 2026 via checked.be.