BEST BUILDING SERVICES: 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 BUILDING SERVICES
Largest movements
- Receivables within one year +€16,859
up €16,859 (+37.0%), from €45,561 to €62,420
of which Trade receivables: +€18,047
- Cash -€15,930
down €15,930 (-38.3%), from €41,593 to €25,663
mainly Trade debts (-€21,648) and Receivables within one year (-€16,859)
- Tangible fixed assets +€7,126
up €7,126 (+76.6%), from €9,302 to €16,428
of which Furniture and vehicles: +€4,761
- Profit (loss) carried forward +€29,317
up €29,317, from -€9,053 to €20,264
- Trade debts -€21,648
down €21,648 (-91.5%), from €23,649 to €2,001
- Tax, wage and social debts +€14,152
up €14,152 (+92.9%), from €15,230 to €29,381
of which Taxes: +€12,175
- Provisions -€9,050
no longer reported in 2025 (was €9,050)
- Accrued charges and deferred income -€2,352
down €2,352 (-82.6%), from €2,849 to €497
- Gross operating margin +€7,523
up €7,523 (+24.8%), from €30,388 to €37,911
- Financial charges -€6,444
down €6,444, from €949 to -€5,496
of which Non-recurring financial charges: -€9,050
- Taxes +€5,813
up €5,813 (+320%), from €1,818 to €7,631
- Depreciation -€3,235
down €3,235 (-47.0%), from €6,878 to €3,643
- Other operating charges +€449
up €449 (+17.1%), from €2,626 to €3,076
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 | €98,486 | €107,593 | +€9,107 | +9.2% |
| Fixed assets | 21/28 | €9,496 | €16,622 | +€7,126 | +75.0% |
| Tangible fixed assets | 22/27 | €9,302 | €16,428 | +€7,126 | +76.6% |
| Plant, machinery and equipment | 23 | €5,510 | €7,874 | +€2,364 | +42.9% |
| Furniture and vehicles | 24 | €3,792 | €8,554 | +€4,761 | +126% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €88,990 | €90,971 | +€1,981 | +2.2% |
| Amounts receivable within one year | 40/41 | €45,561 | €62,420 | +€16,859 | +37.0% |
| Trade receivables | 40 | €43,769 | €61,815 | +€18,047 | +41.2% |
| Other amounts receivable | 41 | €1,792 | €605 | -€1,188 | -66.3% |
| Cash at bank and in hand | 54/58 | €41,593 | €25,663 | -€15,930 | -38.3% |
| Deferred charges and accrued income | 490/1 | €1,836 | €2,888 | +€1,052 | +57.3% |
| Total equity and liabilities | 10/49 | €98,486 | €107,593 | +€9,107 | +9.2% |
| Equity | 10/15 | €44,642 | €73,959 | +€29,317 | +65.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €18,695 | €18,695 | = | 0.0% |
| Distributable reserves | 133 | €18,695 | €18,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,053 | €20,264 | +€29,317 | |
| Provisions and deferred taxes | 16 | €9,050 | - | -€9,050 | |
| Provisions for liabilities and charges | 160/5 | €9,050 | - | -€9,050 | |
| Environmental obligations | 163 | €9,050 | - | -€9,050 | |
| Amounts payable | 17/49 | €44,795 | €33,634 | -€11,161 | -24.9% |
| Amounts payable within one year | 42/48 | €41,946 | €33,137 | -€8,809 | -21.0% |
| Trade debts | 44 | €23,649 | €2,001 | -€21,648 | -91.5% |
| Suppliers | 440/4 | €23,649 | €2,001 | -€21,648 | -91.5% |
| Taxes, remuneration and social security | 45 | €15,230 | €29,381 | +€14,152 | +92.9% |
| Taxes | 450/3 | €14,989 | €27,164 | +€12,175 | +81.2% |
| Remuneration and social security | 454/9 | €241 | €2,218 | +€1,977 | +819% |
| Other amounts payable | 47/48 | €3,067 | €1,755 | -€1,312 | -42.8% |
| Accrued charges and deferred income | 492/3 | €2,849 | €497 | -€2,352 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,878 | €3,643 | -€3,235 | -47.0% |
| Other operating charges | 640/8 | €2,626 | €3,076 | +€449 | +17.1% |
| Gross operating margin | 9900 | €30,388 | €37,911 | +€7,523 | +24.8% |
| Operating profit (loss) | 9901 | €20,883 | €31,192 | +€10,309 | +49.4% |
| Financial income | 75/76B | €60 | €260 | +€200 | +331% |
| Recurring financial income | 75 | €60 | €260 | +€200 | +331% |
| Financial charges | 65/66B | €949 | -€5,496 | -€6,444 | |
| Recurring financial charges | 65 | €949 | €3,554 | +€2,605 | +275% |
| Non-recurring financial charges | 66B | - | -€9,050 | -€9,050 | |
| Profit (loss) for the period before taxes | 9903 | €19,995 | €36,948 | +€16,953 | +84.8% |
| Income taxes | 67/77 | €1,818 | €7,631 | +€5,813 | +320% |
| Profit (loss) for the period | 9904 | €18,177 | €29,317 | +€11,140 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,177 | €29,317 | +€11,140 | +61.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.