BEST MOVE: 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 MOVE
Largest movements
- Receivables within one year -€3,339
down €3,339 (-24.7%), from €13,502 to €10,163
of which Trade receivables: -€3,885
- Tangible fixed assets -€647
down €647 (-55.2%), from €1,172 to €525
- Profit (loss) carried forward +€12,133
up €12,133 (+13.4%), from -€90,787 to -€78,654
- Other debts -€6,057
down €6,057 (-11.5%), from €52,589 to €46,532
- Short-term financial debts -€5,969
down €5,969 (-38.1%), from €15,656 to €9,687
- Tax, wage and social debts -€3,660
no longer reported in 2025 (was €3,660)
of which Remuneration and social security: -€3,319
- Trade debts -€691
down €691 (-17.1%), from €4,042 to €3,351
of which Suppliers: -€1,491
- Staff costs -€12,004
down €12,004 (-57.5%), from €20,872 to €8,868
- Gross operating margin -€9,732
down €9,732 (-28.6%), from €34,083 to €24,351
- Other operating charges -€2,188
down €2,188 (-86.2%), from €2,538 to €350
- Depreciation -€562
down €562 (-46.5%), from €1,209 to €647
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.
Cash bridge derived
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 | €23,926 | €19,994 | -€3,932 | -16.4% |
| Fixed assets | 21/28 | €3,977 | €3,329 | -€648 | -16.3% |
| Tangible fixed assets | 22/27 | €1,172 | €525 | -€647 | -55.2% |
| Furniture and vehicles | 24 | €1,172 | €525 | -€647 | -55.2% |
| Financial fixed assets | 28 | €2,805 | €2,804 | -€1 | 0.0% |
| Current assets | 29/58 | €19,949 | €16,665 | -€3,284 | -16.5% |
| Amounts receivable within one year | 40/41 | €13,502 | €10,163 | -€3,339 | -24.7% |
| Trade receivables | 40 | €13,502 | €9,617 | -€3,885 | -28.8% |
| Other amounts receivable | 41 | - | €546 | +€546 | |
| Cash at bank and in hand | 54/58 | €6,447 | €6,502 | +€55 | +0.9% |
| Total equity and liabilities | 10/49 | €23,926 | €19,994 | -€3,932 | -16.4% |
| Equity | 10/15 | -€72,187 | -€60,054 | +€12,133 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,787 | -€78,654 | +€12,133 | +13.4% |
| Amounts payable | 17/49 | €96,113 | €80,048 | -€16,065 | -16.7% |
| Amounts payable after more than one year | 17 | €20,166 | €20,166 | = | 0.0% |
| Other amounts payable | 178/9 | €20,166 | €20,166 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,947 | €59,882 | -€16,065 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | - | €312 | +€312 | |
| Financial debts | 43 | €15,656 | €9,687 | -€5,969 | -38.1% |
| Credit institutions | 430/8 | €15,656 | €9,687 | -€5,969 | -38.1% |
| Trade debts | 44 | €4,042 | €3,351 | -€691 | -17.1% |
| Suppliers | 440/4 | €4,042 | €2,551 | -€1,491 | -36.9% |
| Bills of exchange payable | 441 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €3,660 | - | -€3,660 | |
| Taxes | 450/3 | €341 | - | -€341 | |
| Remuneration and social security | 454/9 | €3,319 | - | -€3,319 | |
| Other amounts payable | 47/48 | €52,589 | €46,532 | -€6,057 | -11.5% |
| Remuneration, social security and pensions | 62 | €20,872 | €8,868 | -€12,004 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €647 | -€562 | -46.5% |
| Other operating charges | 640/8 | €2,538 | €350 | -€2,188 | -86.2% |
| Gross operating margin | 9900 | €34,083 | €24,351 | -€9,732 | -28.6% |
| Operating profit (loss) | 9901 | €9,464 | €14,486 | +€5,022 | +53.1% |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Financial charges | 65/66B | €2,590 | €2,353 | -€237 | -9.2% |
| Recurring financial charges | 65 | €2,590 | €2,353 | -€237 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €6,961 | €12,133 | +€5,172 | +74.3% |
| Profit (loss) for the period | 9904 | €6,961 | €12,133 | +€5,172 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,961 | €12,133 | +€5,172 | +74.3% |
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 11 October 2026 via checked.be.