BEST dna: 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 dna
Largest movements
- Cash -€875,349
down €875,349 (-98.8%), from €885,670 to €10,321
mainly Contributions, distributions and other (-€1.4m) and Other debts (-€688,240)
- Current investments -€245,000
down €245,000 (-87.6%), from €279,725 to €34,725
- Receivables after one year +€210,000
new in 2025: €210,000
- Receivables within one year -€209,425
down €209,425 (-100%), from €209,425 to €0
of which Trade receivables: -€200,000
- Tangible fixed assets -€39,960
down €39,960 (-100%), from €39,960 to €0
- Other debts -€688,240
down €688,240 (-98.9%), from €695,804 to €7,564
- Reserves -€578,595
down €578,595 (-99.7%), from €580,455 to €1,860
of which Distributable reserves: -€578,595
- Tax, wage and social debts +€97,142
up €97,142 (+81.1%), from €119,835 to €216,977
- Trade debts +€14,459
up €14,459 (+16,805%), from €86 to €14,545
- Gross operating margin +€99,278
up €99,278 (+10.2%), from €976,186 to €1.1m
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 | €1,414,780 | €259,546 | -€1.2m | -81.7% |
| Fixed assets | 21/28 | €39,960 | €4,500 | -€35,460 | -88.7% |
| Tangible fixed assets | 22/27 | €39,960 | €0 | -€39,960 | -100% |
| Furniture and vehicles | 24 | €39,960 | €0 | -€39,960 | -100% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €1,374,820 | €255,046 | -€1.1m | -81.4% |
| Amounts receivable after more than one year | 29 | - | €210,000 | +€210,000 | |
| Other amounts receivable | 291 | - | €210,000 | +€210,000 | |
| Amounts receivable within one year | 40/41 | €209,425 | €0 | -€209,425 | -100% |
| Trade receivables | 40 | €200,000 | €0 | -€200,000 | -100% |
| Other amounts receivable | 41 | €9,425 | €0 | -€9,425 | -100% |
| Current investments | 50/53 | €279,725 | €34,725 | -€245,000 | -87.6% |
| Cash at bank and in hand | 54/58 | €885,670 | €10,321 | -€875,349 | -98.8% |
| Total equity and liabilities | 10/49 | €1,414,780 | €259,546 | -€1.2m | -81.7% |
| Equity | 10/15 | €599,055 | €20,460 | -€578,595 | -96.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €580,455 | €1,860 | -€578,595 | -99.7% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €580,455 | €1,860 | -€578,595 | -99.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €815,725 | €239,086 | -€576,639 | -70.7% |
| Amounts payable within one year | 42/48 | €815,725 | €239,086 | -€576,639 | -70.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €86 | €14,545 | +€14,459 | +16,805% |
| Suppliers | 440/4 | €86 | €14,545 | +€14,459 | +16,805% |
| Taxes, remuneration and social security | 45 | €119,835 | €216,977 | +€97,142 | +81.1% |
| Taxes | 450/3 | €119,835 | €216,977 | +€97,142 | +81.1% |
| Other amounts payable | 47/48 | €695,804 | €7,564 | -€688,240 | -98.9% |
| Non-recurring operating income | 76A | - | €14,172 | +€14,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €6,536 | €1,294 | -€5,241 | -80.2% |
| Gross operating margin | 9900 | €976,186 | €1,075,464 | +€99,278 | +10.2% |
| Operating profit (loss) | 9901 | €969,650 | €1,074,170 | +€104,519 | +10.8% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €3,924 | €5,827 | +€1,903 | +48.5% |
| Recurring financial charges | 65 | €3,924 | €5,827 | +€1,903 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €965,760 | €1,068,342 | +€102,582 | +10.6% |
| Income taxes | 67/77 | €260,908 | €264,883 | +€3,975 | +1.5% |
| Profit (loss) for the period | 9904 | €704,852 | €803,459 | +€98,607 | +14.0% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €789,052 | €803,459 | +€14,407 | +1.8% |
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 29 October 2026 via checked.be.