BEST ENTERTAINMENT: 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 ENTERTAINMENT
Largest movements
- Tangible fixed assets -€224,455
down €224,455 (-52.8%), from €425,328 to €200,873
of which Land and buildings: -€133,608
- Receivables within one year -€169,752
down €169,752 (-22.3%), from €759,628 to €589,875
of which Other amounts receivable: -€108,798
- Cash -€152,505
down €152,505 (-47.8%), from €318,775 to €166,270
mainly Contributions, distributions and other (-€520,000) and Other debts (-€159,702)
- Reserves -€391,880
down €391,880 (-35.1%), from €1.1m to €724,735
of which Distributable reserves: -€241,880
- Other debts -€159,702
down €159,702 (-34.7%), from €460,582 to €300,881
- Trade debts -€57,290
down €57,290 (-65.2%), from €87,811 to €30,521
- Current portion of long-term debt +€35,310
up €35,310 (+435%), from €8,110 to €43,420
- Gross operating margin -€77,170
down €77,170 (-9.6%), from €805,528 to €728,359
- Other operating charges +€55,731
up €55,731 (+324%), from €17,221 to €72,951
- Staff costs -€31,951
down €31,951 (-7.1%), from €448,154 to €416,204
- Write-downs -€25,640
down €25,640, from €2,143 to -€23,497
- Taxes -€16,144
down €16,144 (-20.4%), from €79,249 to €63,105
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 | €1,793,350 | €1,231,183 | -€562,167 | -31.3% |
| Fixed assets | 21/28 | €429,710 | €205,255 | -€224,455 | -52.2% |
| Tangible fixed assets | 22/27 | €425,328 | €200,873 | -€224,455 | -52.8% |
| Land and buildings | 22 | €206,571 | €72,963 | -€133,608 | -64.7% |
| Plant, machinery and equipment | 23 | €91,066 | €87,834 | -€3,232 | -3.5% |
| Furniture and vehicles | 24 | €127,691 | €40,076 | -€87,615 | -68.6% |
| Financial fixed assets | 28 | €4,382 | €4,382 | = | 0.0% |
| Current assets | 29/58 | €1,363,640 | €1,025,928 | -€337,712 | -24.8% |
| Stocks and contracts in progress | 3 | €283,113 | €269,783 | -€13,329 | -4.7% |
| Stocks | 30/36 | €283,113 | €269,783 | -€13,329 | -4.7% |
| Amounts receivable within one year | 40/41 | €759,628 | €589,875 | -€169,752 | -22.3% |
| Trade receivables | 40 | €64,037 | €3,082 | -€60,955 | -95.2% |
| Other amounts receivable | 41 | €695,591 | €586,793 | -€108,798 | -15.6% |
| Cash at bank and in hand | 54/58 | €318,775 | €166,270 | -€152,505 | -47.8% |
| Deferred charges and accrued income | 490/1 | €2,125 | - | -€2,125 | |
| Total equity and liabilities | 10/49 | €1,793,350 | €1,231,183 | -€562,167 | -31.3% |
| Equity | 10/15 | €1,148,067 | €756,192 | -€391,875 | -34.1% |
| Contributions | 10/11 | €31,451 | €31,451 | = | 0.0% |
| Reserves | 13 | €1,116,615 | €724,735 | -€391,880 | -35.1% |
| Tax-exempt reserves | 132 | €196,301 | €46,301 | -€150,000 | -76.4% |
| Distributable reserves | 133 | €920,314 | €678,434 | -€241,880 | -26.3% |
| Profit (loss) carried forward | 14 | - | €5 | +€5 | |
| Provisions and deferred taxes | 16 | €56,360 | €56,360 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €56,360 | €56,360 | = | 0.0% |
| Pensions and similar obligations | 160 | €56,360 | €56,360 | = | 0.0% |
| Amounts payable | 17/49 | €588,924 | €418,631 | -€170,292 | -28.9% |
| Amounts payable after more than one year | 17 | €6,141 | - | -€6,141 | |
| Financial debts | 170/4 | €6,141 | - | -€6,141 | |
| Amounts payable within one year | 42/48 | €582,782 | €418,631 | -€164,151 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €8,110 | €43,420 | +€35,310 | +435% |
| Trade debts | 44 | €87,811 | €30,521 | -€57,290 | -65.2% |
| Suppliers | 440/4 | €87,811 | €30,521 | -€57,290 | -65.2% |
| Taxes, remuneration and social security | 45 | €26,279 | €43,809 | +€17,531 | +66.7% |
| Taxes | 450/3 | €24,062 | €37,517 | +€13,455 | +55.9% |
| Remuneration and social security | 454/9 | €2,216 | €6,292 | +€4,076 | +184% |
| Other amounts payable | 47/48 | €460,582 | €300,881 | -€159,702 | -34.7% |
| Remuneration, social security and pensions | 62 | €448,154 | €416,204 | -€31,951 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,692 | €75,585 | -€11,107 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,143 | -€23,497 | -€25,640 | |
| Other operating charges | 640/8 | €17,221 | €72,951 | +€55,731 | +324% |
| Gross operating margin | 9900 | €805,528 | €728,359 | -€77,170 | -9.6% |
| Operating profit (loss) | 9901 | €251,319 | €187,116 | -€64,203 | -25.5% |
| Financial income | 75/76B | €4,192 | €4,990 | +€797 | +19.0% |
| Recurring financial income | 75 | €3,982 | €4,990 | +€1,008 | +25.3% |
| Non-recurring financial income | 76B | €211 | - | -€211 | |
| Financial charges | 65/66B | €6,407 | €876 | -€5,531 | -86.3% |
| Recurring financial charges | 65 | €6,407 | €876 | -€5,531 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €249,104 | €191,230 | -€57,874 | -23.2% |
| Transfer from deferred taxes | 780 | €2,086 | - | -€2,086 | |
| Income taxes | 67/77 | €79,249 | €63,105 | -€16,144 | -20.4% |
| Profit (loss) for the period | 9904 | €171,941 | €128,125 | -€43,816 | -25.5% |
| Transfer from tax-exempt reserves | 789 | €9,739 | €150,000 | +€140,261 | +1,440% |
| Profit (loss) for the period to be appropriated | 9905 | €181,680 | €278,125 | +€96,445 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.