BEST CRUNCH: 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 CRUNCH
Largest movements
- Cash -€25,017
down €25,017 (-34.9%), from €71,655 to €46,638
mainly Other debts (-€30,663) and Trade debts (-€2,891)
- Tangible fixed assets -€7,934
down €7,934 (-6.9%), from €115,817 to €107,883
- Stocks and contracts +€2,565
up €2,565 (+44.9%), from €5,709 to €8,274
- Other debts -€30,663
no longer reported in 2025 (was €30,663)
- Profit (loss) carried forward +€5,473
up €5,473 (+4.8%), from €114,158 to €119,631
- Trade debts -€2,891
down €2,891 (-25.9%), from €11,157 to €8,266
- Gross operating margin -€4,189
down €4,189 (-17.6%), from €23,838 to €19,649
- Taxes -€1,765
down €1,765 (-43.7%), from €4,038 to €2,273
- Write-downs +€497
new in 2025: €497
- Financial charges +€436
up €436 (+99.5%), from €438 to €874
of which Financial charges: +€659
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 | €199,441 | €169,641 | -€29,800 | -14.9% |
| Fixed assets | 21/28 | €116,817 | €108,883 | -€7,934 | -6.8% |
| Intangible fixed assets | 21 | €250 | €250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €115,817 | €107,883 | -€7,934 | -6.9% |
| Land and buildings | 22 | €115,817 | €107,883 | -€7,934 | -6.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €82,624 | €60,758 | -€21,866 | -26.5% |
| Stocks and contracts in progress | 3 | €5,709 | €8,274 | +€2,565 | +44.9% |
| Stocks | 30/36 | €5,709 | €8,274 | +€2,565 | +44.9% |
| Amounts receivable within one year | 40/41 | €5,260 | €5,846 | +€586 | +11.1% |
| Trade receivables | 40 | €3,876 | €1,007 | -€2,869 | -74.0% |
| Other amounts receivable | 41 | €1,384 | €4,839 | +€3,455 | +250% |
| Cash at bank and in hand | 54/58 | €71,655 | €46,638 | -€25,017 | -34.9% |
| Total equity and liabilities | 10/49 | €199,441 | €169,641 | -€29,800 | -14.9% |
| Equity | 10/15 | €155,902 | €161,375 | +€5,473 | +3.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €22,994 | €22,994 | = | 0.0% |
| Distributable reserves | 133 | €22,994 | €22,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,158 | €119,631 | +€5,473 | +4.8% |
| Amounts payable | 17/49 | €43,539 | €8,266 | -€35,273 | -81.0% |
| Amounts payable within one year | 42/48 | €43,539 | €8,266 | -€35,273 | -81.0% |
| Trade debts | 44 | €11,157 | €8,266 | -€2,891 | -25.9% |
| Suppliers | 440/4 | €11,157 | €8,266 | -€2,891 | -25.9% |
| Taxes, remuneration and social security | 45 | €1,719 | - | -€1,719 | |
| Taxes | 450/3 | €1,719 | - | -€1,719 | |
| Other amounts payable | 47/48 | €30,663 | - | -€30,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,934 | €7,934 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €497 | +€497 | |
| Other operating charges | 640/8 | €2,674 | €2,598 | -€76 | -2.8% |
| Gross operating margin | 9900 | €23,838 | €19,649 | -€4,189 | -17.6% |
| Operating profit (loss) | 9901 | €13,230 | €8,620 | -€4,610 | -34.8% |
| Financial charges | 65/66B | €438 | €874 | +€436 | +99.5% |
| Recurring financial charges | 65 | €215 | €874 | +€659 | +307% |
| Non-recurring financial charges | 66B | €223 | - | -€223 | |
| Profit (loss) for the period before taxes | 9903 | €12,792 | €7,746 | -€5,046 | -39.4% |
| Income taxes | 67/77 | €4,038 | €2,273 | -€1,765 | -43.7% |
| Profit (loss) for the period | 9904 | €8,754 | €5,473 | -€3,281 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,754 | €5,473 | -€3,281 | -37.5% |
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 25 October 2026 via checked.be.