BEST CAR: what changed
What changed
BEST CAR
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€79,616
2024 · €86,038-€6,423
Equity
€332,622
2024 · €268,007+€64,616
Cash
€238,648
2024 · €128,418+€110,231
Balance sheet total
€572,114
2024 · €514,276+€57,838
Largest movements
Assets
- Cash +€110,231
up €110,231 (+85.8%), from €128,418 to €238,648
mainly Net result for the year (+€79,616) and Stocks and contracts (+€32,286)
- Stocks and contracts -€32,286
down €32,286 (-9.4%), from €343,002 to €310,716
- Receivables within one year -€13,851
down €13,851 (-92.4%), from €14,983 to €1,132
of which Trade receivables: -€8,922
- Tangible fixed assets -€6,528
down €6,528 (-23.6%), from €27,668 to €21,140
of which Furniture and vehicles: -€5,336
Equity and liabilities
- Profit (loss) carried forward +€64,616
up €64,616 (+73.9%), from €87,422 to €152,037
- Other debts -€35,317
down €35,317 (-18.1%), from €194,651 to €159,334
- Tax, wage and social debts +€22,440
up €22,440 (+110%), from €20,339 to €42,779
of which Taxes: +€18,762
- Current portion of long-term debt +€5,896
up €5,896 (+102%), from €5,804 to €11,700
Income statement
- Gross operating margin -€2,975
down €2,975 (-2.2%), from €133,142 to €130,167
- Financial charges +€2,932
up €2,932 (+27.1%), from €10,808 to €13,740
- Other operating charges +€1,521
up €1,521 (+85.8%), from €1,774 to €3,295
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€86,038
Gross operating margin
-€2,975
Depreciation
-€253
Other operating charges
-€1,521
Financial income
-€14
Financial charges
-€2,932
Taxes
+€1,272
Result 2025
€79,616
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€117,347
Investment
-€980
Financing
-€6,137
Cash 2024
€128,418
From operations (derived)
+€117,347
Net result for the year
+€79,616
Depreciation
+€7,508
Stocks and contracts
+€32,286
Receivables within one year
+€13,851
Deferred charges and accrued income
-€272
Trade debts
-€696
Tax, wage and social debts
+€22,440
Other debts
-€35,317
Accrued charges and deferred income
-€2,067
Investment (derived)
-€980
Investment in fixed assets (net)
-€980
Financing
-€6,137
Debts after one year
+€2,967
Current portion of long-term debt
+€5,896
Contributions, distributions and other
-€15,000
Cash 2025
€238,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €514,276 | €572,114 | +€57,838 | +11.2% |
| Fixed assets | 21/28 | €27,873 | €21,346 | -€6,528 | -23.4% |
| Tangible fixed assets | 22/27 | €27,668 | €21,140 | -€6,528 | -23.6% |
| Land and buildings | 22 | €10,413 | €8,379 | -€2,034 | -19.5% |
| Plant, machinery and equipment | 23 | €0 | €842 | +€842 | |
| Furniture and vehicles | 24 | €17,255 | €11,919 | -€5,336 | -30.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €486,403 | €550,768 | +€64,366 | +13.2% |
| Stocks and contracts in progress | 3 | €343,002 | €310,716 | -€32,286 | -9.4% |
| Stocks | 30/36 | €343,002 | €310,716 | -€32,286 | -9.4% |
| Amounts receivable within one year | 40/41 | €14,983 | €1,132 | -€13,851 | -92.4% |
| Trade receivables | 40 | €10,032 | €1,110 | -€8,922 | -88.9% |
| Other amounts receivable | 41 | €4,951 | €22 | -€4,928 | -99.6% |
| Cash at bank and in hand | 54/58 | €128,418 | €238,648 | +€110,231 | +85.8% |
| Deferred charges and accrued income | 490/1 | - | €272 | +€272 | |
| Total equity and liabilities | 10/49 | €514,276 | €572,114 | +€57,838 | +11.2% |
| Equity | 10/15 | €268,007 | €332,622 | +€64,616 | +24.1% |
| Contributions | 10/11 | €174,157 | €174,157 | = | 0.0% |
| Reserves | 13 | €6,428 | €6,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,749 | €2,749 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,749 | €2,749 | = | 0.0% |
| Distributable reserves | 133 | €3,679 | €3,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,422 | €152,037 | +€64,616 | +73.9% |
| Amounts payable | 17/49 | €246,269 | €239,492 | -€6,777 | -2.8% |
| Amounts payable after more than one year | 17 | €5,555 | €8,522 | +€2,967 | +53.4% |
| Financial debts | 170/4 | €5,555 | €8,522 | +€2,967 | +53.4% |
| Amounts payable within one year | 42/48 | €238,647 | €230,969 | -€7,677 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,804 | €11,700 | +€5,896 | +102% |
| Trade debts | 44 | €17,853 | €17,157 | -€696 | -3.9% |
| Suppliers | 440/4 | €17,853 | €17,157 | -€696 | -3.9% |
| Taxes, remuneration and social security | 45 | €20,339 | €42,779 | +€22,440 | +110% |
| Taxes | 450/3 | €20,339 | €39,101 | +€18,762 | +92.2% |
| Remuneration and social security | 454/9 | - | €3,678 | +€3,678 | |
| Other amounts payable | 47/48 | €194,651 | €159,334 | -€35,317 | -18.1% |
| Accrued charges and deferred income | 492/3 | €2,067 | €0 | -€2,067 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,254 | €7,508 | +€253 | +3.5% |
| Other operating charges | 640/8 | €1,774 | €3,295 | +€1,521 | +85.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €133,142 | €130,167 | -€2,975 | -2.2% |
| Operating profit (loss) | 9901 | €124,114 | €119,365 | -€4,750 | -3.8% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €10,808 | €13,740 | +€2,932 | +27.1% |
| Recurring financial charges | 65 | €10,808 | €13,740 | +€2,932 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €113,320 | €105,624 | -€7,695 | -6.8% |
| Income taxes | 67/77 | €27,281 | €26,009 | -€1,272 | -4.7% |
| Profit (loss) for the period | 9904 | €86,038 | €79,616 | -€6,423 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,038 | €79,616 | -€6,423 | -7.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.