Best Dal: 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 Dal
Largest movements
- Receivables within one year +€27,774
up €27,774 (+58.5%), from €47,456 to €75,231
of which Trade receivables: +€20,292
- Cash +€18,389
new in 2025: €18,389
mainly Net result for the year (+€25,957) and Trade debts (+€25,078)
- Tangible fixed assets -€9,609
down €9,609 (-47.3%), from €20,331 to €10,722
of which Furniture and vehicles: -€7,547
- Profit (loss) carried forward +€25,957
up €25,957 (+62.7%), from €41,387 to €67,344
- Trade debts +€25,078
up €25,078 (+10,257%), from €245 to €25,323
- Short-term financial debts -€7,485
no longer reported in 2025 (was €7,485)
- Current portion of long-term debt -€5,821
down €5,821 (-91.4%), from €6,367 to €546
- Staff costs -€25,393
down €25,393 (-52.9%), from €47,972 to €22,578
- Gross operating margin +€7,196
up €7,196 (+11.1%), from €65,025 to €72,220
- Taxes +€5,883
up €5,883 (+367%), from €1,601 to €7,485
- Depreciation -€2,277
down €2,277 (-31.8%), from €7,163 to €4,887
- Other operating charges +€1,601
up €1,601 (+140%), from €1,146 to €2,747
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 | €67,787 | €104,341 | +€36,554 | +53.9% |
| Fixed assets | 21/28 | €20,331 | €10,722 | -€9,609 | -47.3% |
| Tangible fixed assets | 22/27 | €20,331 | €10,722 | -€9,609 | -47.3% |
| Plant, machinery and equipment | 23 | €4,261 | €2,198 | -€2,062 | -48.4% |
| Furniture and vehicles | 24 | €16,070 | €8,523 | -€7,547 | -47.0% |
| Current assets | 29/58 | €47,456 | €93,619 | +€46,163 | +97.3% |
| Amounts receivable within one year | 40/41 | €47,456 | €75,231 | +€27,774 | +58.5% |
| Trade receivables | 40 | €40,384 | €60,676 | +€20,292 | +50.2% |
| Other amounts receivable | 41 | €7,072 | €14,555 | +€7,482 | +106% |
| Cash at bank and in hand | 54/58 | - | €18,389 | +€18,389 | |
| Total equity and liabilities | 10/49 | €67,787 | €104,341 | +€36,554 | +53.9% |
| Equity | 10/15 | €44,887 | €70,844 | +€25,957 | +57.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,387 | €67,344 | +€25,957 | +62.7% |
| Amounts payable | 17/49 | €22,900 | €33,497 | +€10,597 | +46.3% |
| Amounts payable after more than one year | 17 | €546 | - | -€546 | |
| Financial debts | 170/4 | €546 | - | -€546 | |
| Amounts payable within one year | 42/48 | €22,354 | €33,497 | +€11,143 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €6,367 | €546 | -€5,821 | -91.4% |
| Financial debts | 43 | €7,485 | - | -€7,485 | |
| Credit institutions | 430/8 | €7,485 | - | -€7,485 | |
| Trade debts | 44 | €245 | €25,323 | +€25,078 | +10,257% |
| Suppliers | 440/4 | €245 | €25,323 | +€25,078 | +10,257% |
| Taxes, remuneration and social security | 45 | €8,258 | €7,628 | -€630 | -7.6% |
| Taxes | 450/3 | €1,600 | €7,500 | +€5,900 | +369% |
| Remuneration and social security | 454/9 | €6,658 | €128 | -€6,530 | -98.1% |
| Remuneration, social security and pensions | 62 | €47,972 | €22,578 | -€25,393 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,163 | €4,887 | -€2,277 | -31.8% |
| Other operating charges | 640/8 | €1,146 | €2,747 | +€1,601 | +140% |
| Non-recurring operating charges | 66A | - | €5,136 | +€5,136 | |
| Gross operating margin | 9900 | €65,025 | €72,220 | +€7,196 | +11.1% |
| Operating profit (loss) | 9901 | €8,744 | €36,873 | +€28,129 | +322% |
| Financial income | 75/76B | €202 | €179 | -€23 | -11.2% |
| Recurring financial income | 75 | €202 | €179 | -€23 | -11.2% |
| Financial charges | 65/66B | €3,288 | €3,610 | +€322 | +9.8% |
| Recurring financial charges | 65 | €3,288 | €3,610 | +€322 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €5,658 | €33,442 | +€27,784 | +491% |
| Income taxes | 67/77 | €1,601 | €7,485 | +€5,883 | +367% |
| Profit (loss) for the period | 9904 | €4,057 | €25,957 | +€21,901 | +540% |
| Profit (loss) for the period to be appropriated | 9905 | €4,057 | €25,957 | +€21,901 | +540% |
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 16 October 2026 via checked.be.