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Best Meat: what changed

Two fiscal 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.

What changed

Best Meat

BE 0804.764.953
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€76,617
2024 · €2,881+€73,736
Equity
€45,498
2024 · €4,881+€40,617
Cash
€87,522
2024 · €3,617+€83,905
Balance sheet total
€244,286
2024 · €53,329+€190,957

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€118,892

    up €118,892 (+340.5%), from €34,922 to €153,814

    of which Trade receivables: +€119,980

  • Cash +€83,905

    up €83,905 (+2319.7%), from €3,617 to €87,522

    mainly Trade debts (+€138,248) and Net result for the year (+€76,617)

  • Stocks and contracts -€11,840

    down €11,840 (-80.1%), from €14,790 to €2,950

Equity and liabilities
  • Trade debts +€138,248

    up €138,248 (+1239.0%), from €11,158 to €149,406

  • Profit (loss) carried forward +€40,617

    up €40,617 (+1409.8%), from €2,881 to €43,498

  • Other debts +€36,000

    new in 2025: €36,000

  • Tax, wage and social debts -€23,908

    down €23,908 (-64.1%), from €37,290 to €13,382

    of which Remuneration and social security: -€30,141

Income statement
  • Gross operating margin +€75,816

    up €75,816 (+143.4%), from €52,872 to €128,688

  • Taxes +€4,394

    new in 2025: €4,394

  • Staff costs -€1,883

    down €1,883 (-3.9%), from €48,484 to €46,601

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €2,881
Gross operating margin +€75,816
Staff costs +€1,883
Depreciation +€1,080
Other operating charges -€842
Financial income +€59
Financial charges +€134
Taxes -€4,394
Result 2025 €76,617

Cash bridge derived

cash 2024 to 2025

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.

From operations +€119,905
Investment €0
Financing -€36,000
Cash 2024 €3,617
Net result for the year +€76,617
Stocks and contracts +€11,840
Receivables within one year -€118,892
Trade debts +€138,248
Tax, wage and social debts -€23,908
Other debts +€36,000
Contributions, distributions and other -€36,000
Cash 2025 €87,522
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €53,329 €244,286 +€190,957 +358.1%
Current assets 29/58 €53,329 €244,286 +€190,957 +358.1%
Stocks and contracts in progress 3 €14,790 €2,950 -€11,840 -80.1%
Stocks 30/36 €14,790 €2,950 -€11,840 -80.1%
Amounts receivable within one year 40/41 €34,922 €153,814 +€118,892 +340.5%
Trade receivables 40 €33,834 €153,814 +€119,980 +354.6%
Other amounts receivable 41 €1,088 - -€1,088
Cash at bank and in hand 54/58 €3,617 €87,522 +€83,905 +2319.7%
Total equity and liabilities 10/49 €53,329 €244,286 +€190,957 +358.1%
Equity 10/15 €4,881 €45,498 +€40,617 +832.1%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €2,881 €43,498 +€40,617 +1409.8%
Amounts payable 17/49 €48,448 €198,788 +€150,340 +310.3%
Amounts payable within one year 42/48 €48,448 €198,788 +€150,340 +310.3%
Trade debts 44 €11,158 €149,406 +€138,248 +1239.0%
Suppliers 440/4 €11,158 €149,406 +€138,248 +1239.0%
Taxes, remuneration and social security 45 €37,290 €13,382 -€23,908 -64.1%
Taxes 450/3 €3,479 €9,712 +€6,233 +179.2%
Remuneration and social security 454/9 €33,811 €3,670 -€30,141 -89.1%
Other amounts payable 47/48 - €36,000 +€36,000
Remuneration, social security and pensions 62 €48,484 €46,601 -€1,883 -3.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,080 - -€1,080
Other operating charges 640/8 - €842 +€842
Gross operating margin 9900 €52,872 €128,688 +€75,816 +143.4%
Operating profit (loss) 9901 €3,308 €81,245 +€77,937 +2356.0%
Financial income 75/76B €14 €73 +€59 +421.4%
Recurring financial income 75 €14 €73 +€59 +421.4%
Financial charges 65/66B €441 €307 -€134 -30.4%
Recurring financial charges 65 €441 €307 -€134 -30.4%
Profit (loss) for the period before taxes 9903 €2,881 €81,011 +€78,130 +2711.9%
Income taxes 67/77 - €4,394 +€4,394
Profit (loss) for the period 9904 €2,881 €76,617 +€73,736 +2559.4%
Profit (loss) for the period to be appropriated 9905 €2,881 €76,617 +€73,736 +2559.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.