Best Car Systems: 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 Car Systems
Largest movements
- Tangible fixed assets +€277,109
up €277,109 (+113%), from €245,764 to €522,872
of which Land and buildings: +€265,705
- Cash -€78,218
down €78,218 (-63.8%), from €122,670 to €44,451
mainly Investment in fixed assets (net) (-€310,895) and Contributions, distributions and other (-€81,079)
- Receivables after one year -€75,000
down €75,000 (-100%), from €75,000 to €0
- Receivables within one year +€27,015
up €27,015 (+37.8%), from €71,515 to €98,530
of which Other amounts receivable: +€32,028
- Debts after one year +€211,355
up €211,355 (+115%), from €183,773 to €395,128
- Reserves -€52,695
down €52,695 (-21.7%), from €242,477 to €189,782
of which Distributable reserves: -€52,695
- Gross operating margin -€23,124
down €23,124 (-10.5%), from €221,044 to €197,919
- Taxes -€14,751
down €14,751 (-69.1%), from €21,358 to €6,606
- Depreciation +€10,558
up €10,558 (+45.5%), from €23,229 to €33,787
- Staff costs +€4,245
up €4,245 (+3.9%), from €109,447 to €113,692
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,155 | €679,756 | +€152,601 | +28.9% |
| Fixed assets | 21/28 | €246,514 | €523,622 | +€277,109 | +112% |
| Tangible fixed assets | 22/27 | €245,764 | €522,872 | +€277,109 | +113% |
| Land and buildings | 22 | €223,523 | €489,228 | +€265,705 | +119% |
| Plant, machinery and equipment | 23 | €17,377 | €17,267 | -€110 | -0.6% |
| Furniture and vehicles | 24 | €4,856 | €16,377 | +€11,521 | +237% |
| Other tangible fixed assets | 26 | €8 | €0 | -€8 | -100% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €280,641 | €156,134 | -€124,507 | -44.4% |
| Amounts receivable after more than one year | 29 | €75,000 | €0 | -€75,000 | -100% |
| Other amounts receivable | 291 | €75,000 | €0 | -€75,000 | -100% |
| Stocks and contracts in progress | 3 | €7,322 | €8,205 | +€883 | +12.1% |
| Stocks | 30/36 | €7,322 | €8,205 | +€883 | +12.1% |
| Amounts receivable within one year | 40/41 | €71,515 | €98,530 | +€27,015 | +37.8% |
| Trade receivables | 40 | €63,022 | €58,008 | -€5,013 | -8.0% |
| Other amounts receivable | 41 | €8,494 | €40,522 | +€32,028 | +377% |
| Cash at bank and in hand | 54/58 | €122,670 | €44,451 | -€78,218 | -63.8% |
| Deferred charges and accrued income | 490/1 | €4,134 | €4,948 | +€813 | +19.7% |
| Total equity and liabilities | 10/49 | €527,155 | €679,756 | +€152,601 | +28.9% |
| Equity | 10/15 | €248,677 | €195,982 | -€52,695 | -21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €242,477 | €189,782 | -€52,695 | -21.7% |
| Tax-exempt reserves | 132 | €16,566 | €16,566 | = | 0.0% |
| Distributable reserves | 133 | €225,911 | €173,216 | -€52,695 | -23.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €278,478 | €483,774 | +€205,296 | +73.7% |
| Amounts payable after more than one year | 17 | €183,773 | €395,128 | +€211,355 | +115% |
| Financial debts | 170/4 | €183,773 | €395,128 | +€211,355 | +115% |
| Amounts payable within one year | 42/48 | €94,638 | €88,646 | -€5,992 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €31,668 | €35,266 | +€3,598 | +11.4% |
| Trade debts | 44 | €21,423 | €18,435 | -€2,988 | -13.9% |
| Suppliers | 440/4 | €21,423 | €18,435 | -€2,988 | -13.9% |
| Taxes, remuneration and social security | 45 | €41,547 | €34,945 | -€6,602 | -15.9% |
| Taxes | 450/3 | €31,774 | €24,899 | -€6,875 | -21.6% |
| Remuneration and social security | 454/9 | €9,773 | €10,046 | +€273 | +2.8% |
| Accrued charges and deferred income | 492/3 | €67 | €0 | -€67 | -100% |
| Non-recurring operating income | 76A | €3,824 | €2,156 | -€1,668 | -43.6% |
| Remuneration, social security and pensions | 62 | €109,447 | €113,692 | +€4,245 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,229 | €33,787 | +€10,558 | +45.5% |
| Other operating charges | 640/8 | €2,530 | €2,290 | -€240 | -9.5% |
| Non-recurring operating charges | 66A | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €221,044 | €197,919 | -€23,124 | -10.5% |
| Operating profit (loss) | 9901 | €85,837 | €46,650 | -€39,187 | -45.7% |
| Financial income | 75/76B | €2,415 | €1,057 | -€1,358 | -56.2% |
| Recurring financial income | 75 | €2,415 | €1,057 | -€1,358 | -56.2% |
| Financial charges | 65/66B | €12,033 | €12,716 | +€683 | +5.7% |
| Recurring financial charges | 65 | €12,033 | €12,716 | +€683 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €76,219 | €34,991 | -€41,229 | -54.1% |
| Income taxes | 67/77 | €21,358 | €6,606 | -€14,751 | -69.1% |
| Profit (loss) for the period | 9904 | €54,862 | €28,385 | -€26,477 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,862 | €28,385 | -€26,477 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.