BEST IT SERVICE: what changed
BEST IT SERVICE
Largest movements
- Receivables within one year +€24,634
up €24,634 (+154%), from €15,955 to €40,589
of which Trade receivables: +€24,652
- Cash +€8,884
up €8,884 (+10.5%), from €84,609 to €93,494
mainly Net result for the year (+€31,677) and Trade debts (+€7,682)
- Tangible fixed assets -€2,003
down €2,003 (-18.6%), from €10,758 to €8,754
of which Plant, machinery and equipment: -€1,088
- Reserves +€30,177
up €30,177 (+122%), from €24,715 to €54,891
- Other debts -€12,570
down €12,570 (-25.7%), from €48,823 to €36,253
- Trade debts +€7,682
up €7,682 (+150%), from €5,109 to €12,791
- Tax, wage and social debts +€6,256
up €6,256 (+60.3%), from €10,367 to €16,623
of which Taxes: +€4,206
- Provisions -€8,800
down €8,800 (-100%), from €8,800 to €0
- Gross operating margin +€6,437
up €6,437 (+14.6%), from €44,045 to €50,481
- Taxes +€3,896
up €3,896 (+49.6%), from €7,848 to €11,744
- Financial charges -€1,845
down €1,845 (-46.3%), from €3,980 to €2,135
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,428 | €147,958 | +€31,530 | +27.1% |
| Fixed assets | 21/28 | €10,758 | €8,754 | -€2,003 | -18.6% |
| Tangible fixed assets | 22/27 | €10,758 | €8,754 | -€2,003 | -18.6% |
| Plant, machinery and equipment | 23 | €3,182 | €2,093 | -€1,088 | -34.2% |
| Furniture and vehicles | 24 | €5,849 | €5,364 | -€484 | -8.3% |
| Other tangible fixed assets | 26 | €1,728 | €1,297 | -€431 | -24.9% |
| Current assets | 29/58 | €105,670 | €139,204 | +€33,534 | +31.7% |
| Amounts receivable within one year | 40/41 | €15,955 | €40,589 | +€24,634 | +154% |
| Trade receivables | 40 | €10,786 | €35,437 | +€24,652 | +229% |
| Other amounts receivable | 41 | €5,170 | €5,152 | -€18 | -0.3% |
| Current investments | 50/53 | €672 | €672 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,609 | €93,494 | +€8,884 | +10.5% |
| Deferred charges and accrued income | 490/1 | €4,433 | €4,449 | +€15 | +0.3% |
| Total equity and liabilities | 10/49 | €116,428 | €147,958 | +€31,530 | +27.1% |
| Equity | 10/15 | €43,315 | €73,491 | +€30,177 | +69.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,715 | €54,891 | +€30,177 | +122% |
| Distributable reserves | 133 | €24,715 | €54,891 | +€30,177 | +122% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €8,800 | €8,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,800 | €8,800 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,800 | €8,800 | = | 0.0% |
| Amounts payable | 17/49 | €64,313 | €65,667 | +€1,354 | +2.1% |
| Amounts payable within one year | 42/48 | €64,299 | €65,667 | +€1,368 | +2.1% |
| Trade debts | 44 | €5,109 | €12,791 | +€7,682 | +150% |
| Suppliers | 440/4 | €5,109 | €12,791 | +€7,682 | +150% |
| Taxes, remuneration and social security | 45 | €10,367 | €16,623 | +€6,256 | +60.3% |
| Taxes | 450/3 | €10,367 | €14,573 | +€4,206 | +40.6% |
| Remuneration and social security | 454/9 | - | €2,050 | +€2,050 | |
| Other amounts payable | 47/48 | €48,823 | €36,253 | -€12,570 | -25.7% |
| Accrued charges and deferred income | 492/3 | €14 | €0 | -€14 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,620 | €3,902 | +€283 | +7.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,800 | €0 | -€8,800 | -100% |
| Other operating charges | 640/8 | €663 | €1,023 | +€360 | +54.3% |
| Gross operating margin | 9900 | €44,045 | €50,481 | +€6,437 | +14.6% |
| Operating profit (loss) | 9901 | €30,962 | €45,556 | +€14,594 | +47.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,980 | €2,135 | -€1,845 | -46.3% |
| Recurring financial charges | 65 | €3,980 | €2,135 | -€1,845 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €26,982 | €43,421 | +€16,438 | +60.9% |
| Income taxes | 67/77 | €7,848 | €11,744 | +€3,896 | +49.6% |
| Profit (loss) for the period | 9904 | €19,134 | €31,677 | +€12,543 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,134 | €31,677 | +€12,543 | +65.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.