BEST ESTATES: 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 ESTATES
Largest movements
- Receivables within one year -€33,142
down €33,142 (-72.2%), from €45,887 to €12,745
of which Other amounts receivable: -€29,142
- Cash +€1,882
up €1,882 (+670%), from €281 to €2,163
mainly Receivables within one year (+€33,142) and Trade debts (+€5,904)
- Other debts -€26,131
down €26,131 (-28.5%), from €91,606 to €65,476
- Profit (loss) carried forward -€8,069
down €8,069 (-11.3%), from -€71,242 to -€79,311
- Trade debts +€5,904
up €5,904 (+129%), from €4,578 to €10,482
- Tax, wage and social debts -€2,856
down €2,856 (-27.0%), from €10,586 to €7,730
of which Remuneration and social security: -€2,907
- Gross operating margin -€15,495
down €15,495 (-30.0%), from €51,717 to €36,221
- Staff costs +€9,638
up €9,638 (+29.7%), from €32,400 to €42,039
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 | €47,979 | €16,827 | -€31,152 | -64.9% |
| Current assets | 29/58 | €47,979 | €16,827 | -€31,152 | -64.9% |
| Amounts receivable within one year | 40/41 | €45,887 | €12,745 | -€33,142 | -72.2% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €41,887 | €12,745 | -€29,142 | -69.6% |
| Cash at bank and in hand | 54/58 | €281 | €2,163 | +€1,882 | +670% |
| Deferred charges and accrued income | 490/1 | €1,811 | €1,918 | +€107 | +5.9% |
| Total equity and liabilities | 10/49 | €47,979 | €16,827 | -€31,152 | -64.9% |
| Equity | 10/15 | -€58,792 | -€66,861 | -€8,069 | -13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,242 | -€79,311 | -€8,069 | -11.3% |
| Amounts payable | 17/49 | €106,771 | €83,688 | -€23,083 | -21.6% |
| Amounts payable within one year | 42/48 | €106,771 | €83,688 | -€23,083 | -21.6% |
| Trade debts | 44 | €4,578 | €10,482 | +€5,904 | +129% |
| Suppliers | 440/4 | €4,578 | €10,482 | +€5,904 | +129% |
| Taxes, remuneration and social security | 45 | €10,586 | €7,730 | -€2,856 | -27.0% |
| Taxes | 450/3 | €558 | €609 | +€51 | +9.1% |
| Remuneration and social security | 454/9 | €10,028 | €7,121 | -€2,907 | -29.0% |
| Other amounts payable | 47/48 | €91,606 | €65,476 | -€26,131 | -28.5% |
| Remuneration, social security and pensions | 62 | €32,400 | €42,039 | +€9,638 | +29.7% |
| Other operating charges | 640/8 | €1,715 | €1,892 | +€177 | +10.3% |
| Gross operating margin | 9900 | €51,717 | €36,221 | -€15,495 | -30.0% |
| Operating profit (loss) | 9901 | €17,602 | -€7,709 | -€25,311 | |
| Financial charges | 65/66B | €79 | €70 | -€9 | -10.9% |
| Recurring financial charges | 65 | €79 | €70 | -€9 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €17,523 | -€7,779 | -€25,302 | |
| Income taxes | 67/77 | €284 | €290 | +€6 | +2.1% |
| Profit (loss) for the period | 9904 | €17,239 | -€8,069 | -€25,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,239 | -€8,069 | -€25,308 |
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 15 October 2026 via checked.be.