BEST CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€17,537
up €17,537 (+31.6%), from €55,426 to €72,963
of which Trade receivables: +€18,573
- Cash +€13,066
up €13,066 (+71.3%), from €18,336 to €31,403
mainly Net result for the year (+€43,931) and Depreciation (+€7,917)
- Tangible fixed assets -€1,472
down €1,472 (-4.3%), from €34,277 to €32,805
of which Plant, machinery and equipment: -€2,677
- Profit (loss) carried forward +€43,931
up €43,931 (+379%), from €11,578 to €55,509
- Other debts -€9,984
down €9,984 (-16.1%), from €62,151 to €52,167
- Trade debts -€4,928
down €4,928 (-23.3%), from €21,131 to €16,204
- Purchases and services -€199,780
down €199,780 (-89.7%), from €222,674 to €22,894
- Turnover +€62,438
up €62,438 (+25.1%), from €248,607 to €311,045
- Gross operating margin +€55,434
up €55,434 (+213%), from €25,983 to €81,417
- Taxes +€11,563
up €11,563, from €0 to €11,563
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,337 | €137,468 | +€29,131 | +26.9% |
| Fixed assets | 21/28 | €34,277 | €32,805 | -€1,472 | -4.3% |
| Tangible fixed assets | 22/27 | €34,277 | €32,805 | -€1,472 | -4.3% |
| Plant, machinery and equipment | 23 | €13,841 | €11,164 | -€2,677 | -19.3% |
| Furniture and vehicles | 24 | €7,706 | €11,552 | +€3,846 | +49.9% |
| Other tangible fixed assets | 26 | €12,730 | €10,088 | -€2,642 | -20.8% |
| Current assets | 29/58 | €74,060 | €104,663 | +€30,603 | +41.3% |
| Stocks and contracts in progress | 3 | €298 | €298 | = | 0.0% |
| Stocks | 30/36 | €298 | €298 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,426 | €72,963 | +€17,537 | +31.6% |
| Trade receivables | 40 | €21,544 | €40,117 | +€18,573 | +86.2% |
| Other amounts receivable | 41 | €33,882 | €32,846 | -€1,036 | -3.1% |
| Cash at bank and in hand | 54/58 | €18,336 | €31,403 | +€13,066 | +71.3% |
| Total equity and liabilities | 10/49 | €108,337 | €137,468 | +€29,131 | +26.9% |
| Equity | 10/15 | €17,778 | €61,709 | +€43,931 | +247% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,578 | €55,509 | +€43,931 | +379% |
| Amounts payable | 17/49 | €90,560 | €75,759 | -€14,800 | -16.3% |
| Amounts payable within one year | 42/48 | €90,560 | €75,759 | -€14,800 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €2,117 | €2,117 | = | 0.0% |
| Trade debts | 44 | €21,131 | €16,204 | -€4,928 | -23.3% |
| Suppliers | 440/4 | €21,131 | €16,204 | -€4,928 | -23.3% |
| Taxes, remuneration and social security | 45 | €5,160 | €5,271 | +€111 | +2.1% |
| Taxes | 450/3 | €4,786 | €3,918 | -€868 | -18.1% |
| Remuneration and social security | 454/9 | €374 | €1,353 | +€979 | +262% |
| Other amounts payable | 47/48 | €62,151 | €52,167 | -€9,984 | -16.1% |
| Turnover | 70 | €248,607 | €311,045 | +€62,438 | +25.1% |
| Non-recurring operating income | 76A | €50 | €266 | +€216 | +431% |
| Goods, raw materials, services and sundry goods | 60/61 | €222,674 | €22,894 | -€199,780 | -89.7% |
| Remuneration, social security and pensions | 62 | €9,870 | €10,710 | +€840 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,294 | €7,917 | -€377 | -4.5% |
| Other operating charges | 640/8 | €2,861 | €3,582 | +€722 | +25.2% |
| Non-recurring operating charges | 66A | €8,330 | €3,444 | -€4,886 | -58.7% |
| Gross operating margin | 9900 | €25,983 | €81,417 | +€55,434 | +213% |
| Operating profit (loss) | 9901 | -€3,371 | €55,764 | +€59,135 | |
| Financial income | 75/76B | €411 | €1,662 | +€1,251 | +304% |
| Recurring financial income | 75 | €411 | €1,662 | +€1,251 | +304% |
| Financial charges | 65/66B | €1,686 | €1,932 | +€245 | +14.5% |
| Recurring financial charges | 65 | €1,686 | €1,932 | +€245 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,647 | €55,494 | +€60,141 | |
| Income taxes | 67/77 | €0 | €11,563 | +€11,563 | |
| Profit (loss) for the period | 9904 | -€4,647 | €43,931 | +€48,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,647 | €43,931 | +€48,578 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.