Best Mount: 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 Mount
Largest movements
- Receivables within one year +€62,248
up €62,248 (+193%), from €32,281 to €94,529
of which Other amounts receivable: +€65,208
- Financial fixed assets +€2,700
up €2,700 (+180%), from €1,500 to €4,200
- Cash +€2,295
up €2,295 (+76.3%), from €3,007 to €5,302
mainly Net result for the year (+€28,615) and Trade debts (+€22,942)
- Profit (loss) carried forward +€28,615
up €28,615, from -€1,343 to €27,271
- Trade debts +€22,942
up €22,942 (+110%), from €20,865 to €43,808
- Tax, wage and social debts +€15,760
up €15,760 (+62.8%), from €25,094 to €40,853
of which Taxes: +€11,223
- Staff costs +€40,641
up €40,641 (+113%), from €35,978 to €76,619
- Gross operating margin +€11,268
up €11,268 (+10.0%), from €112,132 to €123,399
- Financial income +€3,406
up €3,406 (+446%), from €764 to €4,169
- Other operating charges -€2,225
down €2,225 (-76.1%), from €2,925 to €701
- Financial charges +€1,640
up €1,640 (+29.3%), from €5,598 to €7,238
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 | €46,616 | €113,932 | +€67,316 | +144% |
| Fixed assets | 21/28 | €11,308 | €14,102 | +€2,794 | +24.7% |
| Tangible fixed assets | 22/27 | €9,808 | €9,902 | +€94 | +1.0% |
| Plant, machinery and equipment | 23 | €9,808 | €7,840 | -€1,968 | -20.1% |
| Furniture and vehicles | 24 | - | €2,062 | +€2,062 | |
| Financial fixed assets | 28 | €1,500 | €4,200 | +€2,700 | +180% |
| Current assets | 29/58 | €35,308 | €99,831 | +€64,523 | +183% |
| Amounts receivable within one year | 40/41 | €32,281 | €94,529 | +€62,248 | +193% |
| Trade receivables | 40 | €2,960 | - | -€2,960 | |
| Other amounts receivable | 41 | €29,321 | €94,529 | +€65,208 | +222% |
| Cash at bank and in hand | 54/58 | €3,007 | €5,302 | +€2,295 | +76.3% |
| Deferred charges and accrued income | 490/1 | €20 | - | -€20 | |
| Total equity and liabilities | 10/49 | €46,616 | €113,932 | +€67,316 | +144% |
| Equity | 10/15 | €657 | €29,271 | +€28,615 | +4,356% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,343 | €27,271 | +€28,615 | |
| Amounts payable | 17/49 | €45,959 | €84,661 | +€38,702 | +84.2% |
| Amounts payable within one year | 42/48 | €45,959 | €84,661 | +€38,702 | +84.2% |
| Trade debts | 44 | €20,865 | €43,808 | +€22,942 | +110% |
| Suppliers | 440/4 | €20,865 | €43,808 | +€22,942 | +110% |
| Taxes, remuneration and social security | 45 | €25,094 | €40,853 | +€15,760 | +62.8% |
| Taxes | 450/3 | €16,283 | €27,506 | +€11,223 | +68.9% |
| Remuneration and social security | 454/9 | €8,811 | €13,347 | +€4,537 | +51.5% |
| Non-recurring operating income | 76A | €7,137 | - | -€7,137 | |
| Remuneration, social security and pensions | 62 | €35,978 | €76,619 | +€40,641 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €2,406 | +€438 | +22.3% |
| Other operating charges | 640/8 | €2,925 | €701 | -€2,225 | -76.1% |
| Gross operating margin | 9900 | €112,132 | €123,399 | +€11,268 | +10.0% |
| Operating profit (loss) | 9901 | €71,261 | €43,674 | -€27,587 | -38.7% |
| Financial income | 75/76B | €764 | €4,169 | +€3,406 | +446% |
| Recurring financial income | 75 | €764 | €4,169 | +€3,406 | +446% |
| Financial charges | 65/66B | €5,598 | €7,238 | +€1,640 | +29.3% |
| Recurring financial charges | 65 | €5,598 | €7,238 | +€1,640 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €66,426 | €40,605 | -€25,821 | -38.9% |
| Income taxes | 67/77 | €10,591 | €11,991 | +€1,400 | +13.2% |
| Profit (loss) for the period | 9904 | €55,836 | €28,615 | -€27,221 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,836 | €28,615 | -€27,221 | -48.8% |
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 14 October 2026 via checked.be.