BEST & OSTERRIETH: 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 & OSTERRIETH
Largest movements
- Receivables within one year -€651,818
down €651,818 (-90.3%), from €722,184 to €70,366
of which Trade receivables: -€654,744
- Current investments +€54,224
up €54,224 (+32.5%), from €166,935 to €221,159
- Trade debts -€598,419
down €598,419 (-97.1%), from €616,318 to €17,899
- Financial income -€3,749
down €3,749 (-54.3%), from €6,904 to €3,155
- Gross operating margin +€2,504
up €2,504, from -€1,643 to €861
- Financial charges -€965
down €965 (-34.5%), from €2,795 to €1,830
- Other operating charges +€283
up €283 (+48.9%), from €578 to €861
- Taxes -€140
down €140 (-27.7%), from €504 to €364
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 | €891,006 | €293,397 | -€597,609 | -67.1% |
| Fixed assets | 21/28 | €1,428 | €1,428 | = | 0.0% |
| Financial fixed assets | 28 | €1,428 | €1,428 | = | 0.0% |
| Current assets | 29/58 | €889,578 | €291,969 | -€597,609 | -67.2% |
| Amounts receivable within one year | 40/41 | €722,184 | €70,366 | -€651,818 | -90.3% |
| Trade receivables | 40 | €721,665 | €66,921 | -€654,744 | -90.7% |
| Other amounts receivable | 41 | €519 | €3,445 | +€2,926 | +564% |
| Current investments | 50/53 | €166,935 | €221,159 | +€54,224 | +32.5% |
| Cash at bank and in hand | 54/58 | €168 | €149 | -€20 | -11.6% |
| Deferred charges and accrued income | 490/1 | €290 | €295 | +€5 | +1.7% |
| Total equity and liabilities | 10/49 | €891,006 | €293,397 | -€597,609 | -67.1% |
| Equity | 10/15 | €274,184 | €275,145 | +€961 | +0.4% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €26,184 | €27,145 | +€961 | +3.7% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Distributable reserves | 133 | €1,384 | €2,345 | +€961 | +69.4% |
| Amounts payable | 17/49 | €616,822 | €18,252 | -€598,569 | -97.0% |
| Amounts payable within one year | 42/48 | €616,822 | €18,252 | -€598,569 | -97.0% |
| Trade debts | 44 | €616,318 | €17,899 | -€598,419 | -97.1% |
| Suppliers | 440/4 | €616,318 | €17,899 | -€598,419 | -97.1% |
| Taxes, remuneration and social security | 45 | €504 | €354 | -€150 | -29.8% |
| Taxes | 450/3 | €504 | €354 | -€150 | -29.8% |
| Non-recurring operating income | 76A | €21,283 | - | -€21,283 | |
| Other operating charges | 640/8 | €578 | €861 | +€283 | +48.9% |
| Gross operating margin | 9900 | -€1,643 | €861 | +€2,504 | |
| Operating profit (loss) | 9901 | -€2,221 | - | +€2,221 | |
| Financial income | 75/76B | €6,904 | €3,155 | -€3,749 | -54.3% |
| Recurring financial income | 75 | €6,904 | €3,155 | -€3,749 | -54.3% |
| Financial charges | 65/66B | €2,795 | €1,830 | -€965 | -34.5% |
| Recurring financial charges | 65 | €2,795 | €1,830 | -€965 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €1,888 | €1,325 | -€563 | -29.8% |
| Income taxes | 67/77 | €504 | €364 | -€140 | -27.7% |
| Profit (loss) for the period | 9904 | €1,384 | €961 | -€423 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,384 | €961 | -€423 | -30.6% |
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 19 October 2026 via checked.be.