BEST ONE CONCEPT: 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 ONE CONCEPT
Largest movements
- Stocks and contracts +€73,738
new in 2025: €73,738
- Tangible fixed assets -€12,443
down €12,443 (-4.9%), from €251,540 to €239,097
of which Land and buildings: -€10,934
- Receivables within one year -€3,639
down €3,639 (-9.6%), from €38,087 to €34,449
of which Other amounts receivable: -€4,555
- Other debts +€58,366
new in 2025: €58,366
- Debts after one year -€16,041
down €16,041 (-13.9%), from €114,992 to €98,950
of which Financial debts: -€16,041
- Profit (loss) carried forward +€8,687
up €8,687 (+25.3%), from €34,284 to €42,971
- Trade debts +€4,062
up €4,062 (+7.7%), from €52,981 to €57,043
- Gross operating margin +€26,287
up €26,287 (+614%), from €4,284 to €30,570
- Financial income -€20,937
no longer reported in 2025 (was €20,937)
of which Financial income: -€20,937
- Taxes +€1,747
up €1,747 (+123%), from €1,415 to €3,162
- Financial charges -€1,628
down €1,628 (-28.3%), from €5,752 to €4,124
- Other operating charges +€321
up €321 (+17.5%), from €1,833 to €2,154
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 | €290,046 | €348,093 | +€58,048 | +20.0% |
| Fixed assets | 21/28 | €251,540 | €239,097 | -€12,443 | -4.9% |
| Tangible fixed assets | 22/27 | €251,540 | €239,097 | -€12,443 | -4.9% |
| Land and buildings | 22 | €245,482 | €234,548 | -€10,934 | -4.5% |
| Plant, machinery and equipment | 23 | €6,058 | €4,548 | -€1,509 | -24.9% |
| Current assets | 29/58 | €38,506 | €108,997 | +€70,491 | +183% |
| Stocks and contracts in progress | 3 | - | €73,738 | +€73,738 | |
| Stocks | 30/36 | - | €73,738 | +€73,738 | |
| Amounts receivable within one year | 40/41 | €38,087 | €34,449 | -€3,639 | -9.6% |
| Trade receivables | 40 | €804 | €1,720 | +€916 | +114% |
| Other amounts receivable | 41 | €37,284 | €32,729 | -€4,555 | -12.2% |
| Cash at bank and in hand | 54/58 | €414 | €810 | +€396 | +95.7% |
| Deferred charges and accrued income | 490/1 | €5 | - | -€5 | |
| Total equity and liabilities | 10/49 | €290,046 | €348,093 | +€58,048 | +20.0% |
| Equity | 10/15 | €54,630 | €63,317 | +€8,687 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,746 | €1,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,746 | €1,746 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,746 | €1,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,284 | €42,971 | +€8,687 | +25.3% |
| Amounts payable | 17/49 | €235,416 | €284,776 | +€49,360 | +21.0% |
| Amounts payable after more than one year | 17 | €114,992 | €98,950 | -€16,041 | -13.9% |
| Financial debts | 170/4 | €107,492 | €91,450 | -€16,041 | -14.9% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,424 | €185,826 | +€65,402 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €15,780 | €16,041 | +€261 | +1.7% |
| Trade debts | 44 | €52,981 | €57,043 | +€4,062 | +7.7% |
| Suppliers | 440/4 | €52,981 | €57,043 | +€4,062 | +7.7% |
| Taxes, remuneration and social security | 45 | €51,662 | €54,375 | +€2,712 | +5.3% |
| Taxes | 450/3 | €51,662 | €54,375 | +€2,712 | +5.3% |
| Other amounts payable | 47/48 | - | €58,366 | +€58,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,443 | €12,443 | = | 0.0% |
| Other operating charges | 640/8 | €1,833 | €2,154 | +€321 | +17.5% |
| Gross operating margin | 9900 | €4,284 | €30,570 | +€26,287 | +614% |
| Operating profit (loss) | 9901 | -€9,992 | €15,974 | +€25,966 | |
| Financial income | 75/76B | €20,937 | - | -€20,937 | |
| Recurring financial income | 75 | €20,937 | - | -€20,937 | |
| Non-recurring financial income | 76B | €20,937 | - | -€20,937 | |
| Financial charges | 65/66B | €5,752 | €4,124 | -€1,628 | -28.3% |
| Recurring financial charges | 65 | €5,752 | €4,124 | -€1,628 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €5,193 | €11,850 | +€6,657 | +128% |
| Income taxes | 67/77 | €1,415 | €3,162 | +€1,747 | +123% |
| Profit (loss) for the period | 9904 | €3,778 | €8,687 | +€4,909 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €3,778 | €8,687 | +€4,909 | +130% |
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 18 October 2026 via checked.be.