BEST LIMO: 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 LIMO
Largest movements
- Cash +€12,489
up €12,489 (+61.3%), from €20,380 to €32,870
mainly Receivables within one year (+€10,233) and Depreciation (+€9,627)
- Receivables within one year -€10,233
down €10,233 (-40.7%), from €25,137 to €14,905
- Tangible fixed assets -€9,627
down €9,627 (-35.3%), from €27,246 to €17,619
- Debts after one year -€11,129
down €11,129 (-55.0%), from €20,233 to €9,104
- Current portion of long-term debt +€5,703
new in 2025: €5,703
- Trade debts -€4,862
down €4,862 (-80.9%), from €6,007 to €1,145
- Profit (loss) carried forward +€2,155
up €2,155 (+10.7%), from €20,065 to €22,220
- Gross operating margin -€3,560
down €3,560 (-17.9%), from €19,861 to €16,301
- Taxes -€501
down €501 (-18.5%), from €2,704 to €2,202
- Financial charges -€244
down €244 (-18.4%), from €1,330 to €1,086
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 | €75,085 | €67,318 | -€7,767 | -10.3% |
| Fixed assets | 21/28 | €27,546 | €17,919 | -€9,627 | -34.9% |
| Tangible fixed assets | 22/27 | €27,246 | €17,619 | -€9,627 | -35.3% |
| Furniture and vehicles | 24 | €27,246 | €17,619 | -€9,627 | -35.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €47,539 | €49,399 | +€1,860 | +3.9% |
| Amounts receivable within one year | 40/41 | €25,137 | €14,905 | -€10,233 | -40.7% |
| Trade receivables | 40 | €25,137 | €14,905 | -€10,233 | -40.7% |
| Cash at bank and in hand | 54/58 | €20,380 | €32,870 | +€12,489 | +61.3% |
| Deferred charges and accrued income | 490/1 | €2,021 | €1,625 | -€397 | -19.6% |
| Total equity and liabilities | 10/49 | €75,085 | €67,318 | -€7,767 | -10.3% |
| Equity | 10/15 | €34,325 | €36,480 | +€2,155 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,065 | €22,220 | +€2,155 | +10.7% |
| Amounts payable | 17/49 | €40,760 | €30,838 | -€9,922 | -24.3% |
| Amounts payable after more than one year | 17 | €20,233 | €9,104 | -€11,129 | -55.0% |
| Financial debts | 170/4 | €20,233 | €9,104 | -€11,129 | -55.0% |
| Amounts payable within one year | 42/48 | €20,527 | €21,734 | +€1,207 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,703 | +€5,703 | |
| Trade debts | 44 | €6,007 | €1,145 | -€4,862 | -80.9% |
| Suppliers | 440/4 | €6,007 | €1,145 | -€4,862 | -80.9% |
| Taxes, remuneration and social security | 45 | €2,772 | €3,036 | +€264 | +9.5% |
| Taxes | 450/3 | €2,772 | €3,036 | +€264 | +9.5% |
| Other amounts payable | 47/48 | €11,748 | €11,851 | +€103 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,627 | €9,627 | = | 0.0% |
| Other operating charges | 640/8 | €1,068 | €1,231 | +€164 | +15.3% |
| Gross operating margin | 9900 | €19,861 | €16,301 | -€3,560 | -17.9% |
| Operating profit (loss) | 9901 | €9,166 | €5,443 | -€3,723 | -40.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,330 | €1,086 | -€244 | -18.4% |
| Recurring financial charges | 65 | €1,330 | €1,086 | -€244 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €7,836 | €4,357 | -€3,479 | -44.4% |
| Income taxes | 67/77 | €2,704 | €2,202 | -€501 | -18.5% |
| Profit (loss) for the period | 9904 | €5,133 | €2,155 | -€2,978 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,133 | €2,155 | -€2,978 | -58.0% |
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 26 October 2026 via checked.be.