BEST FINANCES: what changed
What changed
BEST FINANCES
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
-€124,776
2024 · -€28,471-€96,304
Equity
€162,971
2024 · €287,746-€124,776
Cash
€7,755
2024 · €7,976-€221
Balance sheet total
€741,322
2024 · €774,843-€33,521
Largest movements
Assets
- Tangible fixed assets -€33,300
down €33,300 (-4.3%), from €766,867 to €733,567
Equity and liabilities
- Profit (loss) carried forward -€106,466
down €106,466 (-96.4%), from -€110,484 to -€216,950
- Other debts +€102,545
up €102,545 (+27.6%), from €371,259 to €473,804
- Reserves -€18,310
down €18,310 (-5.4%), from €336,230 to €317,921
of which Tax-exempt reserves: -€18,310
Income statement
- Taxes +€58,443
new in 2025: €58,443
- Gross operating margin -€31,377
down €31,377 (-11,164%), from -€281 to -€31,658
- Financial charges +€6,511
new in 2025: €6,511
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€28,471
Gross operating margin
-€31,377
Depreciation
+€33
Other operating charges
-€7
Financial charges
-€6,511
Taxes
-€58,443
Result 2025
-€124,776
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€221
Investment
€0
Financing
€0
Cash 2024
€7,976
From operations (derived)
-€221
Net result for the year
-€124,776
Depreciation
+€33,300
Provisions
-€6,103
Trade debts
-€3,725
Tax, wage and social debts
-€1,462
Other debts
+€102,545
Cash 2025
€7,755
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €774,843 | €741,322 | -€33,521 | -4.3% |
| Fixed assets | 21/28 | €766,867 | €733,567 | -€33,300 | -4.3% |
| Tangible fixed assets | 22/27 | €766,867 | €733,567 | -€33,300 | -4.3% |
| Land and buildings | 22 | €766,867 | €733,567 | -€33,300 | -4.3% |
| Current assets | 29/58 | €7,976 | €7,755 | -€221 | -2.8% |
| Cash at bank and in hand | 54/58 | €7,976 | €7,755 | -€221 | -2.8% |
| Total equity and liabilities | 10/49 | €774,843 | €741,322 | -€33,521 | -4.3% |
| Equity | 10/15 | €287,746 | €162,971 | -€124,776 | -43.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €336,230 | €317,921 | -€18,310 | -5.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €330,030 | €311,721 | -€18,310 | -5.5% |
| Profit (loss) carried forward | 14 | -€110,484 | -€216,950 | -€106,466 | -96.4% |
| Provisions and deferred taxes | 16 | €110,010 | €103,907 | -€6,103 | -5.5% |
| Deferred taxes | 168 | €110,010 | €103,907 | -€6,103 | -5.5% |
| Amounts payable | 17/49 | €377,086 | €474,444 | +€97,358 | +25.8% |
| Amounts payable within one year | 42/48 | €377,086 | €474,444 | +€97,358 | +25.8% |
| Trade debts | 44 | €3,725 | - | -€3,725 | |
| Suppliers | 440/4 | €3,725 | - | -€3,725 | |
| Taxes, remuneration and social security | 45 | €2,102 | €640 | -€1,462 | -69.6% |
| Taxes | 450/3 | €2,102 | €640 | -€1,462 | -69.6% |
| Other amounts payable | 47/48 | €371,259 | €473,804 | +€102,545 | +27.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €281 | - | -€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,333 | €33,300 | -€33 | -0.1% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€281 | -€31,658 | -€31,377 | -11,164% |
| Operating profit (loss) | 9901 | -€34,575 | -€65,925 | -€31,351 | -90.7% |
| Financial charges | 65/66B | - | €6,511 | +€6,511 | |
| Recurring financial charges | 65 | - | €6,511 | +€6,511 | |
| Profit (loss) for the period before taxes | 9903 | -€34,575 | -€72,436 | -€37,862 | -110% |
| Transfer from deferred taxes | 780 | €6,103 | €6,103 | = | 0.0% |
| Income taxes | 67/77 | - | €58,443 | +€58,443 | |
| Profit (loss) for the period | 9904 | -€28,471 | -€124,776 | -€96,304 | -338% |
| Transfer from tax-exempt reserves | 789 | €18,310 | €18,310 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,162 | -€106,466 | -€96,304 | -948% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.