BEST-IN: 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-IN
Largest movements
- Cash -€36,729
down €36,729 (-74.4%), from €49,383 to €12,654
mainly Contributions, distributions and other (-€26,981) and Other debts (-€17,248)
- Tangible fixed assets -€7,275
down €7,275 (-87.2%), from €8,341 to €1,066
of which Furniture and vehicles: -€6,062
- Receivables within one year +€2,458
up €2,458 (+366%), from €671 to €3,129
of which Other amounts receivable: +€2,506
- Reserves -€21,298
down €21,298 (-98.0%), from €21,731 to €433
- Other debts -€17,248
down €17,248 (-95.9%), from €17,991 to €743
- Current portion of long-term debt -€2,149
no longer reported in 2025 (was €2,149)
- Trade debts -€708
down €708 (-39.9%), from €1,773 to €1,065
- Gross operating margin -€11,679
down €11,679 (-36.2%), from €32,290 to €20,611
- Depreciation -€3,353
down €3,353 (-31.5%), from €10,628 to €7,275
- Taxes -€1,889
down €1,889 (-43.1%), from €4,383 to €2,494
- Other operating charges +€736
up €736 (+25.0%), from €2,948 to €3,685
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 | €62,415 | €21,070 | -€41,346 | -66.2% |
| Fixed assets | 21/28 | €8,341 | €1,066 | -€7,275 | -87.2% |
| Tangible fixed assets | 22/27 | €8,341 | €1,066 | -€7,275 | -87.2% |
| Furniture and vehicles | 24 | €6,062 | - | -€6,062 | |
| Other tangible fixed assets | 26 | €2,279 | €1,066 | -€1,213 | -53.2% |
| Current assets | 29/58 | €54,074 | €20,004 | -€34,070 | -63.0% |
| Stocks and contracts in progress | 3 | €3,020 | €3,221 | +€201 | +6.6% |
| Stocks | 30/36 | €3,020 | €3,221 | +€201 | +6.6% |
| Amounts receivable within one year | 40/41 | €671 | €3,129 | +€2,458 | +366% |
| Trade receivables | 40 | €49 | - | -€49 | |
| Other amounts receivable | 41 | €623 | €3,129 | +€2,506 | +402% |
| Cash at bank and in hand | 54/58 | €49,383 | €12,654 | -€36,729 | -74.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,415 | €21,070 | -€41,346 | -66.2% |
| Equity | 10/15 | €40,331 | €19,033 | -€21,298 | -52.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,731 | €433 | -€21,298 | -98.0% |
| Distributable reserves | 133 | €21,731 | €433 | -€21,298 | -98.0% |
| Amounts payable | 17/49 | €22,085 | €2,037 | -€20,048 | -90.8% |
| Amounts payable within one year | 42/48 | €22,085 | €2,037 | -€20,048 | -90.8% |
| Current portion of amounts payable after more than one year | 42 | €2,149 | - | -€2,149 | |
| Trade debts | 44 | €1,773 | €1,065 | -€708 | -39.9% |
| Suppliers | 440/4 | €1,773 | €1,065 | -€708 | -39.9% |
| Taxes, remuneration and social security | 45 | €173 | €229 | +€57 | +32.8% |
| Taxes | 450/3 | €173 | €229 | +€57 | +32.8% |
| Other amounts payable | 47/48 | €17,991 | €743 | -€17,248 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,628 | €7,275 | -€3,353 | -31.5% |
| Other operating charges | 640/8 | €2,948 | €3,685 | +€736 | +25.0% |
| Gross operating margin | 9900 | €32,290 | €20,611 | -€11,679 | -36.2% |
| Operating profit (loss) | 9901 | €18,714 | €9,651 | -€9,062 | -48.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,243 | €1,475 | +€232 | +18.7% |
| Recurring financial charges | 65 | €1,243 | €1,475 | +€232 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €17,471 | €8,176 | -€9,294 | -53.2% |
| Income taxes | 67/77 | €4,383 | €2,494 | -€1,889 | -43.1% |
| Profit (loss) for the period | 9904 | €13,088 | €5,683 | -€7,405 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,088 | €5,683 | -€7,405 | -56.6% |
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 25 October 2026 via checked.be.