BEST CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€13,487
up €13,487 (+21.8%), from €61,772 to €75,259
of which Other amounts receivable: +€15,056
- Cash -€4,872
down €4,872 (-16.8%), from €28,932 to €24,060
mainly Receivables within one year (-€13,487) and Trade debts (-€6,536)
- Deferred charges and accrued income -€3,193
down €3,193 (-16.9%), from €18,873 to €15,679
- Reserves +€11,583
up €11,583 (+18.2%), from €63,502 to €75,085
- Trade debts -€6,536
down €6,536 (-64.4%), from €10,154 to €3,618
- Tax, wage and social debts -€2,144
down €2,144 (-8.0%), from €26,932 to €24,788
- Gross operating margin -€7,763
down €7,763 (-25.0%), from €31,031 to €23,269
- Financial income +€547
up €547 (+28.9%), from €1,890 to €2,436
- Financial charges -€441
down €441 (-19.1%), from €2,308 to €1,867
- Other operating charges +€441
up €441 (+21.7%), from €2,030 to €2,471
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 | €113,694 | €118,354 | +€4,660 | +4.1% |
| Fixed assets | 21/28 | €4,118 | €3,356 | -€762 | -18.5% |
| Tangible fixed assets | 22/27 | €4,118 | €3,356 | -€762 | -18.5% |
| Plant, machinery and equipment | 23 | €4,118 | €3,356 | -€762 | -18.5% |
| Current assets | 29/58 | €109,577 | €114,999 | +€5,422 | +4.9% |
| Amounts receivable within one year | 40/41 | €61,772 | €75,259 | +€13,487 | +21.8% |
| Trade receivables | 40 | €23,860 | €22,292 | -€1,568 | -6.6% |
| Other amounts receivable | 41 | €37,911 | €52,967 | +€15,056 | +39.7% |
| Cash at bank and in hand | 54/58 | €28,932 | €24,060 | -€4,872 | -16.8% |
| Deferred charges and accrued income | 490/1 | €18,873 | €15,679 | -€3,193 | -16.9% |
| Total equity and liabilities | 10/49 | €113,694 | €118,354 | +€4,660 | +4.1% |
| Equity | 10/15 | €72,776 | €84,359 | +€11,583 | +15.9% |
| Contributions | 10/11 | €9,274 | €9,274 | = | 0.0% |
| Reserves | 13 | €63,502 | €75,085 | +€11,583 | +18.2% |
| Distributable reserves | 133 | €63,502 | €75,085 | +€11,583 | +18.2% |
| Amounts payable | 17/49 | €40,918 | €33,996 | -€6,923 | -16.9% |
| Amounts payable within one year | 42/48 | €39,331 | €31,406 | -€7,924 | -20.1% |
| Trade debts | 44 | €10,154 | €3,618 | -€6,536 | -64.4% |
| Suppliers | 440/4 | €10,154 | €3,618 | -€6,536 | -64.4% |
| Taxes, remuneration and social security | 45 | €26,932 | €24,788 | -€2,144 | -8.0% |
| Taxes | 450/3 | €26,932 | €24,788 | -€2,144 | -8.0% |
| Other amounts payable | 47/48 | €2,245 | €3,000 | +€756 | +33.7% |
| Accrued charges and deferred income | 492/3 | €1,588 | €2,589 | +€1,002 | +63.1% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,722 | €1,996 | +€275 | +16.0% |
| Other operating charges | 640/8 | €2,030 | €2,471 | +€441 | +21.7% |
| Gross operating margin | 9900 | €31,031 | €23,269 | -€7,763 | -25.0% |
| Operating profit (loss) | 9901 | €27,280 | €18,802 | -€8,478 | -31.1% |
| Financial income | 75/76B | €1,890 | €2,436 | +€547 | +28.9% |
| Recurring financial income | 75 | €1,890 | €2,436 | +€547 | +28.9% |
| Financial charges | 65/66B | €2,308 | €1,867 | -€441 | -19.1% |
| Recurring financial charges | 65 | €2,308 | €1,867 | -€441 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €26,862 | €19,371 | -€7,491 | -27.9% |
| Income taxes | 67/77 | €7,847 | €7,788 | -€58 | -0.7% |
| Profit (loss) for the period | 9904 | €19,015 | €11,583 | -€7,432 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,015 | €11,583 | -€7,432 | -39.1% |
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 18 October 2026 via checked.be.