BEST MED: 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 MED
Largest movements
- Receivables within one year +€31,226
up €31,226 (+208%), from €15,000 to €46,226
- Intangible fixed assets -€12,500
down €12,500 (-75.0%), from €16,667 to €4,167
- Cash -€7,927
down €7,927 (-11.5%), from €68,634 to €60,707
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€31,226)
- Deferred charges and accrued income +€5,583
up €5,583 (+63.2%), from €8,834 to €14,417
- Other debts +€38,250
up €38,250 (+150%), from €25,500 to €63,750
- Profit (loss) carried forward -€17,948
down €17,948 (-66.0%), from €27,196 to €9,248
- Current portion of long-term debt -€5,680
down €5,680 (-74.6%), from €7,610 to €1,931
- Tax, wage and social debts +€4,090
up €4,090 (+15.7%), from €26,098 to €30,188
of which Taxes: +€5,355
- Debts after one year -€1,931
no longer reported in 2025 (was €1,931)
- Gross operating margin +€22,675
up €22,675 (+34.8%), from €65,219 to €87,894
- Taxes +€4,658
up €4,658 (+39.9%), from €11,683 to €16,340
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 | €109,134 | €125,516 | +€16,381 | +15.0% |
| Fixed assets | 21/28 | €16,667 | €4,167 | -€12,500 | -75.0% |
| Intangible fixed assets | 21 | €16,667 | €4,167 | -€12,500 | -75.0% |
| Current assets | 29/58 | €92,468 | €121,349 | +€28,881 | +31.2% |
| Amounts receivable within one year | 40/41 | €15,000 | €46,226 | +€31,226 | +208% |
| Other amounts receivable | 41 | €15,000 | €46,226 | +€31,226 | +208% |
| Cash at bank and in hand | 54/58 | €68,634 | €60,707 | -€7,927 | -11.5% |
| Deferred charges and accrued income | 490/1 | €8,834 | €14,417 | +€5,583 | +63.2% |
| Total equity and liabilities | 10/49 | €109,134 | €125,516 | +€16,381 | +15.0% |
| Equity | 10/15 | €47,146 | €29,198 | -€17,948 | -38.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,196 | €9,248 | -€17,948 | -66.0% |
| Amounts payable | 17/49 | €61,988 | €96,318 | +€34,329 | +55.4% |
| Amounts payable after more than one year | 17 | €1,931 | - | -€1,931 | |
| Financial debts | 170/4 | €1,931 | - | -€1,931 | |
| Amounts payable within one year | 42/48 | €60,058 | €96,318 | +€36,260 | +60.4% |
| Current portion of amounts payable after more than one year | 42 | €7,610 | €1,931 | -€5,680 | -74.6% |
| Trade debts | 44 | €850 | €450 | -€401 | -47.1% |
| Suppliers | 440/4 | €850 | €450 | -€401 | -47.1% |
| Taxes, remuneration and social security | 45 | €26,098 | €30,188 | +€4,090 | +15.7% |
| Taxes | 450/3 | €24,832 | €30,188 | +€5,355 | +21.6% |
| Remuneration and social security | 454/9 | €1,265 | - | -€1,265 | |
| Other amounts payable | 47/48 | €25,500 | €63,750 | +€38,250 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €12,500 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €151 | +€151 | |
| Gross operating margin | 9900 | €65,219 | €87,894 | +€22,675 | +34.8% |
| Operating profit (loss) | 9901 | €52,719 | €75,242 | +€22,523 | +42.7% |
| Financial charges | 65/66B | €2,376 | €1,850 | -€526 | -22.1% |
| Recurring financial charges | 65 | €2,376 | €1,850 | -€526 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €50,344 | €73,392 | +€23,049 | +45.8% |
| Income taxes | 67/77 | €11,683 | €16,340 | +€4,658 | +39.9% |
| Profit (loss) for the period | 9904 | €38,661 | €57,052 | +€18,391 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,661 | €57,052 | +€18,391 | +47.6% |
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 28 October 2026 via checked.be.