Best Immo Construct: 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.
Best Immo Construct
Largest movements
- Receivables within one year -€11,427
down €11,427 (-44.6%), from €25,639 to €14,212
of which Trade receivables: -€13,960
- Stocks and contracts -€6,348
down €6,348 (-24.7%), from €25,707 to €19,360
- Tangible fixed assets -€5,505
down €5,505 (-49.7%), from €11,076 to €5,570
of which Plant, machinery and equipment: -€2,852
- Deferred charges and accrued income +€2,696
up €2,696 (+46.5%), from €5,803 to €8,499
- Cash -€808
down €808 (-10.9%), from €7,403 to €6,594
mainly Tax, wage and social debts (-€16,419) and Other debts (-€3,551)
- Tax, wage and social debts -€16,419
down €16,419 (-70.7%), from €23,238 to €6,819
- Other debts -€3,551
down €3,551 (-38.1%), from €9,315 to €5,764
- Profit (loss) carried forward -€919
down €919 (-4.3%), from -€21,209 to -€22,128
- Gross operating margin +€30,682
up €30,682, from -€17,295 to €13,388
- Other operating charges +€4,465
up €4,465 (+283.7%), from €1,574 to €6,039
- Depreciation -€653
down €653 (-10.6%), from €6,158 to €5,505
- Financial income -€307
down €307 (-100.0%), from €307 to €0
- Taxes -€220
down €220 (-59.3%), from €371 to €151
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,628 | €54,235 | -€21,393 | -28.3% |
| Fixed assets | 21/28 | €11,076 | €5,570 | -€5,505 | -49.7% |
| Tangible fixed assets | 22/27 | €11,076 | €5,570 | -€5,505 | -49.7% |
| Plant, machinery and equipment | 23 | €8,355 | €5,503 | -€2,852 | -34.1% |
| Furniture and vehicles | 24 | €2,721 | €68 | -€2,653 | -97.5% |
| Current assets | 29/58 | €64,552 | €48,665 | -€15,887 | -24.6% |
| Stocks and contracts in progress | 3 | €25,707 | €19,360 | -€6,348 | -24.7% |
| Contracts in progress | 37 | €25,707 | €19,360 | -€6,348 | -24.7% |
| Amounts receivable within one year | 40/41 | €25,639 | €14,212 | -€11,427 | -44.6% |
| Trade receivables | 40 | €21,998 | €8,038 | -€13,960 | -63.5% |
| Other amounts receivable | 41 | €3,641 | €6,174 | +€2,533 | +69.6% |
| Cash at bank and in hand | 54/58 | €7,403 | €6,594 | -€808 | -10.9% |
| Deferred charges and accrued income | 490/1 | €5,803 | €8,499 | +€2,696 | +46.5% |
| Total equity and liabilities | 10/49 | €75,628 | €54,235 | -€21,393 | -28.3% |
| Equity | 10/15 | €26,823 | €25,904 | -€919 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,832 | €41,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,832 | €41,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,209 | -€22,128 | -€919 | -4.3% |
| Amounts payable | 17/49 | €48,805 | €28,331 | -€20,474 | -41.9% |
| Amounts payable within one year | 42/48 | €48,805 | €28,331 | -€20,474 | -41.9% |
| Trade debts | 44 | €16,252 | €15,749 | -€503 | -3.1% |
| Suppliers | 440/4 | €16,252 | €15,749 | -€503 | -3.1% |
| Taxes, remuneration and social security | 45 | €23,238 | €6,819 | -€16,419 | -70.7% |
| Taxes | 450/3 | €23,238 | €6,819 | -€16,419 | -70.7% |
| Other amounts payable | 47/48 | €9,315 | €5,764 | -€3,551 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,158 | €5,505 | -€653 | -10.6% |
| Other operating charges | 640/8 | €1,574 | €6,039 | +€4,465 | +283.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€17,295 | €13,388 | +€30,682 | |
| Operating profit (loss) | 9901 | -€25,027 | €1,843 | +€26,870 | |
| Financial income | 75/76B | €307 | €0 | -€307 | -100.0% |
| Recurring financial income | 75 | €307 | €0 | -€307 | -100.0% |
| Financial charges | 65/66B | €2,682 | €2,612 | -€70 | -2.6% |
| Recurring financial charges | 65 | €2,682 | €2,612 | -€70 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,401 | -€769 | +€26,633 | +97.2% |
| Income taxes | 67/77 | €371 | €151 | -€220 | -59.3% |
| Profit (loss) for the period | 9904 | -€27,772 | -€919 | +€26,853 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,772 | -€919 | +€26,853 | +96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.