BEST INVESTS: 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 INVESTS
Largest movements
- Receivables within one year -€377,360
no longer reported in 2025 (was €377,360)
- Receivables after one year +€171,158
new in 2025: €171,158
- Other debts -€372,239
down €372,239 (-96.5%), from €385,580 to €13,341
- Debts after one year +€183,392
new in 2025: €183,392
- Profit (loss) carried forward -€18,426
down €18,426 (-6.1%), from €300,117 to €281,691
- Other operating charges +€3,881
up €3,881 (+348.2%), from €1,115 to €4,995
- Financial charges -€1,770
down €1,770 (-12.5%), from €14,113 to €12,343
- Gross operating margin +€112
up €112 (+9.4%), from -€1,200 to -€1,088
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €692,039 | €484,777 | -€207,262 | -29.9% |
| Current assets | 29/58 | €692,039 | €484,777 | -€207,262 | -29.9% |
| Amounts receivable after more than one year | 29 | - | €171,158 | +€171,158 | |
| Other amounts receivable | 291 | - | €171,158 | +€171,158 | |
| Stocks and contracts in progress | 3 | €314,600 | €313,600 | -€1,000 | -0.3% |
| Stocks | 30/36 | €314,600 | €313,600 | -€1,000 | -0.3% |
| Amounts receivable within one year | 40/41 | €377,360 | - | -€377,360 | |
| Other amounts receivable | 41 | €377,360 | - | -€377,360 | |
| Cash at bank and in hand | 54/58 | €79 | €19 | -€60 | -75.7% |
| Total equity and liabilities | 10/49 | €692,039 | €484,777 | -€207,262 | -29.9% |
| Equity | 10/15 | €306,317 | €287,891 | -€18,426 | -6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,117 | €281,691 | -€18,426 | -6.1% |
| Amounts payable | 17/49 | €385,722 | €196,886 | -€188,836 | -49.0% |
| Amounts payable after more than one year | 17 | - | €183,392 | +€183,392 | |
| Other amounts payable | 178/9 | - | €183,392 | +€183,392 | |
| Amounts payable within one year | 42/48 | €385,580 | €13,387 | -€372,193 | -96.5% |
| Trade debts | 44 | - | €46 | +€46 | |
| Suppliers | 440/4 | - | €46 | +€46 | |
| Other amounts payable | 47/48 | €385,580 | €13,341 | -€372,239 | -96.5% |
| Accrued charges and deferred income | 492/3 | €142 | €107 | -€35 | -24.8% |
| Other operating charges | 640/8 | €1,115 | €4,995 | +€3,881 | +348.2% |
| Gross operating margin | 9900 | -€1,200 | -€1,088 | +€112 | +9.4% |
| Operating profit (loss) | 9901 | -€2,315 | -€6,083 | -€3,768 | -162.8% |
| Financial charges | 65/66B | €14,113 | €12,343 | -€1,770 | -12.5% |
| Recurring financial charges | 65 | €14,113 | €12,343 | -€1,770 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,427 | -€18,426 | -€1,999 | -12.2% |
| Profit (loss) for the period | 9904 | -€16,427 | -€18,426 | -€1,999 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,427 | -€18,426 | -€1,999 | -12.2% |
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 12 October 2026 via checked.be.