BEST IMMO: what changed
Two fiscal 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.
What changed
BEST IMMO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€410
2024 · €926-€1,336
Equity
€866,418
2024 · €866,828-€410
Cash
€13,573
2024 · €9,996+€3,577
Balance sheet total
€1.2m
2024 · €1.2m-€16,969
Largest movements
Assets
- Tangible fixed assets -€18,906
down €18,906 (-4.9%), from €387,811 to €368,905
Equity and liabilities
- Debts after one year -€21,181
no longer reported in 2025 (was €21,181)
- Other debts +€13,375
up €13,375 (+4.1%), from €322,965 to €336,340
Income statement
- Financial charges +€1,858
up €1,858 (+14.1%), from €13,153 to €15,010
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.
Result 2024
€926
Gross operating margin
+€300
Other operating charges
+€39
Financial income
+€110
Financial charges
-€1,858
Taxes
+€73
Result 2025
-€410
Cash bridge derived
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.
From operations
+€31,015
Investment
-€160
Financing
-€27,278
Cash 2024
€9,996
From operations (derived)
+€31,015
Net result for the year
-€410
Depreciation
+€18,906
Receivables within one year
+€1,800
Trade debts
+€96
Tax, wage and social debts
-€3,200
Other debts
+€13,375
Accrued charges and deferred income
+€447
Investment (derived)
-€160
Current investments
-€160
Financing
-€27,278
Debts after one year
-€21,181
Current portion of long-term debt
-€6,097
Cash 2025
€13,573
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,244,247 | €1,227,278 | -€16,969 | -1.4% |
| Fixed assets | 21/28 | €1,207,314 | €1,188,407 | -€18,906 | -1.6% |
| Tangible fixed assets | 22/27 | €387,811 | €368,905 | -€18,906 | -4.9% |
| Land and buildings | 22 | €387,811 | €368,905 | -€18,906 | -4.9% |
| Financial fixed assets | 28 | €819,503 | €819,503 | = | 0.0% |
| Current assets | 29/58 | €36,934 | €38,871 | +€1,937 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,800 | - | -€1,800 | |
| Other amounts receivable | 41 | €1,800 | - | -€1,800 | |
| Current investments | 50/53 | €25,138 | €25,298 | +€160 | +0.6% |
| Cash at bank and in hand | 54/58 | €9,996 | €13,573 | +€3,577 | +35.8% |
| Total equity and liabilities | 10/49 | €1,244,247 | €1,227,278 | -€16,969 | -1.4% |
| Equity | 10/15 | €866,828 | €866,418 | -€410 | 0.0% |
| Contributions | 10/11 | €218,417 | €218,417 | = | 0.0% |
| Reserves | 13 | €477,441 | €477,441 | = | 0.0% |
| Distributable reserves | 133 | €477,441 | €477,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,970 | €170,560 | -€410 | -0.2% |
| Amounts payable | 17/49 | €377,419 | €360,860 | -€16,559 | -4.4% |
| Amounts payable after more than one year | 17 | €21,181 | - | -€21,181 | |
| Other amounts payable | 178/9 | €21,181 | - | -€21,181 | |
| Amounts payable within one year | 42/48 | €353,987 | €358,162 | +€4,174 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €27,278 | €21,181 | -€6,097 | -22.4% |
| Trade debts | 44 | €545 | €641 | +€96 | +17.7% |
| Suppliers | 440/4 | €545 | €641 | +€96 | +17.7% |
| Taxes, remuneration and social security | 45 | €3,200 | - | -€3,200 | |
| Taxes | 450/3 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €322,965 | €336,340 | +€13,375 | +4.1% |
| Accrued charges and deferred income | 492/3 | €2,251 | €2,698 | +€447 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,906 | €18,906 | = | 0.0% |
| Other operating charges | 640/8 | €5,256 | €5,217 | -€39 | -0.7% |
| Gross operating margin | 9900 | €38,345 | €38,645 | +€300 | +0.8% |
| Operating profit (loss) | 9901 | €14,183 | €14,522 | +€339 | +2.4% |
| Financial income | 75/76B | €136 | €247 | +€110 | +81.0% |
| Recurring financial income | 75 | €136 | €247 | +€110 | +81.0% |
| Financial charges | 65/66B | €13,153 | €15,010 | +€1,858 | +14.1% |
| Recurring financial charges | 65 | €13,153 | €15,010 | +€1,858 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | -€242 | -€1,408 | |
| Income taxes | 67/77 | €241 | €168 | -€73 | -30.3% |
| Profit (loss) for the period | 9904 | €926 | -€410 | -€1,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €926 | -€410 | -€1,336 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.