BEST PARTNER: 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.
What changed
BEST PARTNER
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,555
2024 · -€42,040+€39,485
Equity
€222,179
2024 · €224,733-€2,555
Cash
€315,190
2024 · €66,439+€248,751
Balance sheet total
€423,082
2024 · €260,379+€162,704
Largest movements
Assets
- Cash +€248,751
up €248,751 (+374%), from €66,439 to €315,190
mainly Current investments (+€123,364) and Trade debts (+€92,492)
- Current investments -€123,364
down €123,364 (-100%), from €123,364 to €0
- Intangible fixed assets +€34,590
new in 2025: €34,590
- Deferred charges and accrued income +€5,171
up €5,171, from €0 to €5,171
Equity and liabilities
- Trade debts +€92,492
up €92,492 (+321%), from €28,795 to €121,287
- Other debts +€56,957
up €56,957, from €0 to €56,957
- Tax, wage and social debts +€16,206
up €16,206 (+258%), from €6,273 to €22,478
of which Remuneration and social security: +€11,523
Income statement
- Turnover +€257,527
up €257,527 (+87.2%), from €295,307 to €552,834
- Services and other goods +€150,974
up €150,974 (+49.1%), from €307,361 to €458,335
- Financial income -€34,409
down €34,409 (-90.0%), from €38,219 to €3,809
- Staff costs +€20,988
up €20,988 (+30.2%), from €69,481 to €90,469
- Other operating income -€9,705
down €9,705 (-88.4%), from €10,978 to €1,273
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.
Result 2024
-€42,040
Turnover
+€257,527
Other operating income
-€9,705
Services and other goods
-€150,974
Staff costs
-€20,988
Depreciation
-€6,619
Other operating charges
+€1,756
Other operating items
+€2,783
Financial income
-€34,409
Financial charges
+€80
Taxes
+€34
Result 2025
-€2,555
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€169,389
Investment
+€79,362
Financing
€0
Cash 2024
€66,439
From operations (derived)
+€169,389
Net result for the year
-€2,555
Depreciation
+€8,809
Receivables within one year
+€3,047
Deferred charges and accrued income
-€5,171
Trade debts
+€92,492
Tax, wage and social debts
+€16,206
Advances received
-€396
Other debts
+€56,957
Investment (derived)
+€79,362
Investment in fixed assets (net)
-€44,002
Current investments
+€123,364
Cash 2025
€315,190
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,379 | €423,082 | +€162,704 | +62.5% |
| Fixed assets | 21/28 | €3,680 | €38,874 | +€35,193 | +956% |
| Intangible fixed assets | 21 | - | €34,590 | +€34,590 | |
| Tangible fixed assets | 22/27 | €2,106 | €2,710 | +€604 | +28.7% |
| Plant, machinery and equipment | 23 | €1,653 | €1,102 | -€551 | -33.3% |
| Furniture and vehicles | 24 | €453 | €1,608 | +€1,155 | +255% |
| Financial fixed assets | 28 | €1,574 | €1,574 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,574 | €1,574 | = | 0.0% |
| Shares | 284 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €256,698 | €384,208 | +€127,510 | +49.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €66,895 | €63,847 | -€3,047 | -4.6% |
| Trade receivables | 40 | €21,501 | €41,898 | +€20,398 | +94.9% |
| Other amounts receivable | 41 | €45,394 | €21,949 | -€23,445 | -51.6% |
| Current investments | 50/53 | €123,364 | €0 | -€123,364 | -100% |
| Other investments | 51/53 | €123,364 | €0 | -€123,364 | -100% |
| Cash at bank and in hand | 54/58 | €66,439 | €315,190 | +€248,751 | +374% |
| Deferred charges and accrued income | 490/1 | €0 | €5,171 | +€5,171 | |
| Total equity and liabilities | 10/49 | €260,379 | €423,082 | +€162,704 | +62.5% |
| Equity | 10/15 | €224,733 | €222,179 | -€2,555 | -1.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €206,141 | €203,586 | -€2,555 | -1.2% |
| Distributable reserves | 133 | €206,141 | €203,586 | -€2,555 | -1.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,645 | €200,904 | +€165,258 | +464% |
| Amounts payable within one year | 42/48 | €35,645 | €200,904 | +€165,258 | +464% |
| Trade debts | 44 | €28,795 | €121,287 | +€92,492 | +321% |
| Suppliers | 440/4 | €28,795 | €121,287 | +€92,492 | +321% |
| Advances received on contracts in progress | 46 | €578 | €182 | -€396 | -68.6% |
| Taxes, remuneration and social security | 45 | €6,273 | €22,478 | +€16,206 | +258% |
| Taxes | 450/3 | €70 | €4,753 | +€4,683 | +6,705% |
| Remuneration and social security | 454/9 | €6,203 | €17,726 | +€11,523 | +186% |
| Other amounts payable | 47/48 | €0 | €56,957 | +€56,957 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €306,285 | €554,106 | +€247,822 | +80.9% |
| Turnover | 70 | €295,307 | €552,834 | +€257,527 | +87.2% |
| Other operating income | 74 | €10,978 | €1,273 | -€9,705 | -88.4% |
| Operating charges | 60/66A | €386,066 | €560,107 | +€174,041 | +45.1% |
| Services and other goods | 61 | €307,361 | €458,335 | +€150,974 | +49.1% |
| Remuneration, social security and pensions | 62 | €69,481 | €90,469 | +€20,988 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €8,809 | +€6,619 | +302% |
| Other operating charges | 640/8 | €4,250 | €2,494 | -€1,756 | -41.3% |
| Non-recurring operating charges | 66A | €2,783 | €0 | -€2,783 | -100% |
| Operating profit (loss) | 9901 | -€79,781 | -€6,001 | +€73,780 | +92.5% |
| Financial income | 75/76B | €38,219 | €3,809 | -€34,409 | -90.0% |
| Recurring financial income | 75 | €38,219 | €3,809 | -€34,409 | -90.0% |
| Income from financial fixed assets | 750 | €2,258 | €0 | -€2,258 | -100% |
| Income from current assets | 751 | €3,467 | €0 | -€3,467 | -100% |
| Other financial income | 752/9 | €32,493 | €3,809 | -€28,684 | -88.3% |
| Financial charges | 65/66B | €444 | €364 | -€80 | -18.1% |
| Recurring financial charges | 65 | €444 | €364 | -€80 | -18.1% |
| Debt charges | 650 | €0 | - | = | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €444 | €364 | -€80 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,006 | -€2,555 | +€39,452 | +93.9% |
| Income taxes | 67/77 | €34 | €0 | -€34 | -100% |
| Taxes | 670/3 | €34 | €0 | -€34 | -100% |
| Profit (loss) for the period | 9904 | -€42,040 | -€2,555 | +€39,485 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,040 | -€2,555 | +€39,485 | +93.9% |
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 31 October 2026 via checked.be.