BEST CLAIR SERVICE: 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 CLAIR SERVICE
Largest movements
- Receivables within one year -€24,232
down €24,232 (-30.4%), from €79,632 to €55,400
of which Trade receivables: -€35,728
- Cash +€5,017
up €5,017 (+358%), from €1,403 to €6,420
mainly Receivables within one year (+€24,232) and Net result for the year (+€17,258)
- Tangible fixed assets -€932
down €932 (-38.0%), from €2,454 to €1,522
- Trade debts -€45,782
down €45,782 (-95.2%), from €48,075 to €2,293
- Profit (loss) carried forward +€17,258
up €17,258 (+59.5%), from €29,016 to €46,274
- Tax, wage and social debts +€8,377
up €8,377 (+3,764%), from €223 to €8,600
- Gross operating margin +€28,703
up €28,703 (+840%), from €3,416 to €32,118
- Taxes +€12,948
new in 2025: €12,948
- Depreciation +€590
up €590 (+173%), from €341 to €932
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 | €83,514 | €63,367 | -€20,146 | -24.1% |
| Fixed assets | 21/28 | €2,479 | €1,547 | -€932 | -37.6% |
| Tangible fixed assets | 22/27 | €2,454 | €1,522 | -€932 | -38.0% |
| Furniture and vehicles | 24 | €2,454 | €1,522 | -€932 | -38.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €81,035 | €61,820 | -€19,214 | -23.7% |
| Amounts receivable within one year | 40/41 | €79,632 | €55,400 | -€24,232 | -30.4% |
| Trade receivables | 40 | €49,456 | €13,728 | -€35,728 | -72.2% |
| Other amounts receivable | 41 | €30,176 | €41,672 | +€11,496 | +38.1% |
| Cash at bank and in hand | 54/58 | €1,403 | €6,420 | +€5,017 | +358% |
| Total equity and liabilities | 10/49 | €83,514 | €63,367 | -€20,146 | -24.1% |
| Equity | 10/15 | €35,216 | €52,474 | +€17,258 | +49.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,016 | €46,274 | +€17,258 | +59.5% |
| Amounts payable | 17/49 | €48,298 | €10,893 | -€37,405 | -77.4% |
| Amounts payable within one year | 42/48 | €48,298 | €10,893 | -€37,405 | -77.4% |
| Trade debts | 44 | €48,075 | €2,293 | -€45,782 | -95.2% |
| Suppliers | 440/4 | €48,075 | €2,293 | -€45,782 | -95.2% |
| Taxes, remuneration and social security | 45 | €223 | €8,600 | +€8,377 | +3,764% |
| Taxes | 450/3 | €223 | €8,600 | +€8,377 | +3,764% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €932 | +€590 | +173% |
| Other operating charges | 640/8 | €734 | €677 | -€57 | -7.8% |
| Non-recurring operating charges | 66A | €411 | €237 | -€174 | -42.2% |
| Gross operating margin | 9900 | €3,416 | €32,118 | +€28,703 | +840% |
| Operating profit (loss) | 9901 | €1,929 | €30,273 | +€28,343 | +1,469% |
| Financial charges | 65/66B | €67 | €66 | -€1 | -2.0% |
| Recurring financial charges | 65 | €67 | €66 | -€1 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,862 | €30,207 | +€28,345 | +1,522% |
| Income taxes | 67/77 | - | €12,948 | +€12,948 | |
| Profit (loss) for the period | 9904 | €1,862 | €17,258 | +€15,396 | +827% |
| Profit (loss) for the period to be appropriated | 9905 | €1,862 | €17,258 | +€15,396 | +827% |
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 27 October 2026 via checked.be.