BEST EVENTS: 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 EVENTS
Largest movements
- Tangible fixed assets +€31,009
up €31,009 (+2,187%), from €1,418 to €32,426
of which Furniture and vehicles: +€31,009
- Receivables within one year +€4,913
up €4,913 (+32.7%), from €15,016 to €19,929
of which Other amounts receivable: +€4,201
- Cash -€3,371
down €3,371 (-89.2%), from €3,781 to €410
- Other debts +€19,922
up €19,922 (+183,613%), from €11 to €19,933
- Debts after one year +€11,470
new in 2025: €11,470
- Current portion of long-term debt +€3,520
new in 2025: €3,520
- Profit (loss) carried forward -€1,856
down €1,856 (-12.3%), from €15,040 to €13,184
- Gross operating margin +€4,101
up €4,101, from -€3,942 to €159
- Depreciation -€165
down €165 (-25.9%), from €638 to €473
- Financial charges +€159
up €159 (+170%), from €94 to €253
- Other operating charges +€68
up €68 (+19.3%), from €354 to €423
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,154 | €65,704 | +€32,550 | +98.2% |
| Fixed assets | 21/28 | €1,608 | €32,616 | +€31,009 | +1,929% |
| Tangible fixed assets | 22/27 | €1,418 | €32,426 | +€31,009 | +2,187% |
| Furniture and vehicles | 24 | €1,418 | €32,426 | +€31,009 | +2,187% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €31,547 | €33,088 | +€1,541 | +4.9% |
| Stocks and contracts in progress | 3 | €12,749 | €12,749 | = | 0.0% |
| Stocks | 30/36 | €12,749 | €12,749 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,016 | €19,929 | +€4,913 | +32.7% |
| Trade receivables | 40 | €14,769 | €15,481 | +€712 | +4.8% |
| Other amounts receivable | 41 | €247 | €4,448 | +€4,201 | +1,702% |
| Cash at bank and in hand | 54/58 | €3,781 | €410 | -€3,371 | -89.2% |
| Total equity and liabilities | 10/49 | €33,154 | €65,704 | +€32,550 | +98.2% |
| Equity | 10/15 | €32,500 | €30,644 | -€1,856 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,260 | €11,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,400 | €9,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,040 | €13,184 | -€1,856 | -12.3% |
| Amounts payable | 17/49 | €654 | €35,060 | +€34,406 | +5,257% |
| Amounts payable after more than one year | 17 | - | €11,470 | +€11,470 | |
| Financial debts | 170/4 | - | €11,470 | +€11,470 | |
| Amounts payable within one year | 42/48 | €654 | €23,590 | +€22,936 | +3,504% |
| Current portion of amounts payable after more than one year | 42 | - | €3,520 | +€3,520 | |
| Trade debts | 44 | €644 | €137 | -€506 | -78.7% |
| Suppliers | 440/4 | €644 | €137 | -€506 | -78.7% |
| Other amounts payable | 47/48 | €11 | €19,933 | +€19,922 | +183,613% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €473 | -€165 | -25.9% |
| Other operating charges | 640/8 | €354 | €423 | +€68 | +19.3% |
| Gross operating margin | 9900 | -€3,942 | €159 | +€4,101 | |
| Operating profit (loss) | 9901 | -€4,934 | -€736 | +€4,197 | +85.1% |
| Financial charges | 65/66B | €94 | €253 | +€159 | +170% |
| Recurring financial charges | 65 | €94 | €253 | +€159 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€5,027 | -€989 | +€4,038 | +80.3% |
| Profit (loss) for the period | 9904 | -€5,027 | -€989 | +€4,038 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,027 | -€989 | +€4,038 | +80.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.