BEST ONLINE: 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 ONLINE
Largest movements
- Cash -€57,300
down €57,300 (-49.0%), from €116,827 to €59,527
mainly Contributions, distributions and other (-€45,000) and Investment in fixed assets (net) (-€22,990)
- Tangible fixed assets +€20,500
up €20,500 (+715%), from €2,867 to €23,367
of which Plant, machinery and equipment: +€21,459
- Receivables within one year +€2,491
up €2,491 (+1,277%), from €195 to €2,686
of which Trade receivables: +€2,491
- Reserves -€45,000
down €45,000 (-32.9%), from €136,640 to €91,640
- Profit (loss) carried forward +€8,519
up €8,519 (+10.6%), from -€80,283 to -€71,763
- Other debts +€2,448
up €2,448 (+4.8%), from €50,800 to €53,248
- Financial charges -€99,463
down €99,463 (-99.8%), from €99,643 to €179
of which Non-recurring financial charges: -€99,235
- Financial income -€25,345
down €25,345 (-100%), from €25,345 to €0
of which Non-recurring financial income: -€25,345
- Depreciation +€1,563
up €1,563 (+169%), from €927 to €2,490
- Gross operating margin -€1,330
down €1,330 (-10.2%), from €13,072 to €11,742
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,330 | €86,086 | -€34,244 | -28.5% |
| Fixed assets | 21/28 | €2,867 | €23,367 | +€20,500 | +715% |
| Tangible fixed assets | 22/27 | €2,867 | €23,367 | +€20,500 | +715% |
| Plant, machinery and equipment | 23 | €0 | €21,459 | +€21,459 | |
| Furniture and vehicles | 24 | €2,867 | €1,907 | -€959 | -33.5% |
| Current assets | 29/58 | €117,463 | €62,719 | -€54,744 | -46.6% |
| Amounts receivable within one year | 40/41 | €195 | €2,686 | +€2,491 | +1,277% |
| Trade receivables | 40 | €195 | €2,686 | +€2,491 | +1,277% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €116,827 | €59,527 | -€57,300 | -49.0% |
| Deferred charges and accrued income | 490/1 | €441 | €506 | +€65 | +14.7% |
| Total equity and liabilities | 10/49 | €120,330 | €86,086 | -€34,244 | -28.5% |
| Equity | 10/15 | €68,958 | €32,477 | -€36,481 | -52.9% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €136,640 | €91,640 | -€45,000 | -32.9% |
| Distributable reserves | 133 | €136,640 | €91,640 | -€45,000 | -32.9% |
| Profit (loss) carried forward | 14 | -€80,283 | -€71,763 | +€8,519 | +10.6% |
| Amounts payable | 17/49 | €51,372 | €53,609 | +€2,237 | +4.4% |
| Amounts payable within one year | 42/48 | €51,010 | €53,475 | +€2,465 | +4.8% |
| Trade debts | 44 | €210 | €226 | +€17 | +8.0% |
| Suppliers | 440/4 | €210 | €226 | +€17 | +8.0% |
| Other amounts payable | 47/48 | €50,800 | €53,248 | +€2,448 | +4.8% |
| Accrued charges and deferred income | 492/3 | €362 | €134 | -€228 | -63.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €927 | €2,490 | +€1,563 | +169% |
| Other operating charges | 640/8 | €593 | €554 | -€39 | -6.6% |
| Gross operating margin | 9900 | €13,072 | €11,742 | -€1,330 | -10.2% |
| Operating profit (loss) | 9901 | €11,552 | €8,698 | -€2,854 | -24.7% |
| Financial income | 75/76B | €25,345 | €0 | -€25,345 | -100% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €25,345 | €0 | -€25,345 | -100% |
| Financial charges | 65/66B | €99,643 | €179 | -€99,463 | -99.8% |
| Recurring financial charges | 65 | €407 | €179 | -€228 | -56.0% |
| Non-recurring financial charges | 66B | €99,235 | €0 | -€99,235 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€62,745 | €8,519 | +€71,265 | |
| Profit (loss) for the period | 9904 | -€62,745 | €8,519 | +€71,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,745 | €8,519 | +€71,265 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.