BEST MANAGEMENT TRADING: what changed
BEST MANAGEMENT TRADING
Largest movements
- Stocks and contracts -€9,345
down €9,345 (-19.5%), from €47,995 to €38,651
- Receivables within one year +€2,332
up €2,332 (+14.9%), from €15,666 to €17,998
of which Trade receivables: +€2,437
- Debts after one year -€12,257
down €12,257 (-39.0%), from €31,437 to €19,180
- Profit (loss) carried forward +€9,120
up €9,120 (+77.1%), from -€11,830 to -€2,710
- Trade debts -€2,894
no longer reported in 2025 (was €2,894)
- Advances received -€1,851
down €1,851 (-11.4%), from €16,268 to €14,417
- Tax, wage and social debts +€1,213
up €1,213 (+893%), from €136 to €1,349
- Gross operating margin +€4,230
up €4,230 (+37.0%), from €11,440 to €15,670
- Financial charges +€1,076
up €1,076 (+26.7%), from €4,036 to €5,112
- Other operating charges -€844
down €844 (-55.0%), from €1,535 to €691
- Taxes +€748
new in 2025: €748
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,939 | €56,926 | -€7,013 | -11.0% |
| Fixed assets | 21/28 | €278 | €278 | = | 0.0% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €63,661 | €56,649 | -€7,013 | -11.0% |
| Stocks and contracts in progress | 3 | €47,995 | €38,651 | -€9,345 | -19.5% |
| Stocks | 30/36 | €47,995 | €38,651 | -€9,345 | -19.5% |
| Amounts receivable within one year | 40/41 | €15,666 | €17,998 | +€2,332 | +14.9% |
| Trade receivables | 40 | €15,561 | €17,998 | +€2,437 | +15.7% |
| Other amounts receivable | 41 | €105 | - | -€105 | |
| Total equity and liabilities | 10/49 | €63,939 | €56,926 | -€7,013 | -11.0% |
| Equity | 10/15 | €6,762 | €15,882 | +€9,120 | +135% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,830 | -€2,710 | +€9,120 | +77.1% |
| Amounts payable | 17/49 | €57,176 | €41,044 | -€16,133 | -28.2% |
| Amounts payable after more than one year | 17 | €31,437 | €19,180 | -€12,257 | -39.0% |
| Other amounts payable | 178/9 | €31,437 | €19,180 | -€12,257 | -39.0% |
| Amounts payable within one year | 42/48 | €24,639 | €20,696 | -€3,943 | -16.0% |
| Financial debts | 43 | €3,416 | €3,005 | -€411 | -12.0% |
| Credit institutions | 430/8 | €3,416 | €3,005 | -€411 | -12.0% |
| Trade debts | 44 | €2,894 | - | -€2,894 | |
| Suppliers | 440/4 | €2,894 | - | -€2,894 | |
| Advances received on contracts in progress | 46 | €16,268 | €14,417 | -€1,851 | -11.4% |
| Taxes, remuneration and social security | 45 | €136 | €1,349 | +€1,213 | +893% |
| Taxes | 450/3 | €136 | €1,349 | +€1,213 | +893% |
| Other amounts payable | 47/48 | €1,925 | €1,925 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,168 | +€68 | +6.2% |
| Other operating charges | 640/8 | €1,535 | €691 | -€844 | -55.0% |
| Gross operating margin | 9900 | €11,440 | €15,670 | +€4,230 | +37.0% |
| Operating profit (loss) | 9901 | €9,905 | €14,979 | +€5,073 | +51.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,036 | €5,112 | +€1,076 | +26.7% |
| Recurring financial charges | 65 | €4,036 | €5,112 | +€1,076 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €5,869 | €9,868 | +€3,999 | +68.1% |
| Income taxes | 67/77 | - | €748 | +€748 | |
| Profit (loss) for the period | 9904 | €5,869 | €9,120 | +€3,251 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,869 | €9,120 | +€3,251 | +55.4% |
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 8 November 2026 via checked.be.