BEST PEOPLE: what changed
What changed
BEST PEOPLE
NACE 71.209, Other technical testing and analysis
filed annual accounts (NBB)
Net result for the year
-€115,648
2024 · -€31,240-€84,408
Equity
-€329,131
2024 · -€213,483-€115,648
Cash
€2,052
2024 · €9,195-€7,143
Balance sheet total
€961,751
2024 · €733,451+€228,300
Largest movements
Assets
- Stocks and contracts +€236,152
up €236,152 (+33.0%), from €716,167 to €952,319
Equity and liabilities
- Short-term financial debts +€176,119
up €176,119 (+33.1%), from €532,500 to €708,619
- Other debts +€173,935
up €173,935 (+70.7%), from €246,068 to €420,002
- Debts after one year -€150,725
down €150,725 (-100%), from €150,725 to €0
- Current portion of long-term debt +€146,385
up €146,385 (+3,373%), from €4,340 to €150,725
- Profit (loss) carried forward -€115,648
down €115,648 (-47.5%), from -€243,541 to -€359,189
Income statement
- Gross operating margin -€98,456
down €98,456, from €72,192 to -€26,264
- Write-downs -€28,400
down €28,400 (-100%), from €28,400 to €0
- Financial charges +€13,478
up €13,478 (+53.5%), from €25,178 to €38,656
- Staff costs +€3,632
up €3,632 (+9.3%), from €39,131 to €42,763
- Other operating charges +€1,022
up €1,022 (+61.5%), from €1,660 to €2,681
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€31,240
Gross operating margin
-€98,456
Staff costs
-€3,632
Depreciation
+€337
Write-downs
+€28,400
Other operating charges
-€1,022
Other operating items
+€3,440
Financial income
+€2
Financial charges
-€13,478
Result 2025
-€115,648
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€177,701
Investment
-€1,220
Financing
+€171,778
Cash 2024
€9,195
From operations (derived)
-€177,701
Net result for the year
-€115,648
Depreciation
+€5,285
Stocks and contracts
-€236,152
Receivables within one year
-€2,776
Deferred charges and accrued income
-€580
Trade debts
+€721
Tax, wage and social debts
-€2,487
Other debts
+€173,935
Investment (derived)
-€1,220
Investment in fixed assets (net)
-€1,220
Financing
+€171,778
Debts after one year
-€150,725
Current portion of long-term debt
+€146,385
Short-term financial debts
+€176,119
Cash 2025
€2,052
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €733,451 | €961,751 | +€228,300 | +31.1% |
| Fixed assets | 21/28 | €5,999 | €1,934 | -€4,065 | -67.8% |
| Tangible fixed assets | 22/27 | €5,849 | €1,784 | -€4,065 | -69.5% |
| Plant, machinery and equipment | 23 | €923 | €1,239 | +€316 | +34.3% |
| Furniture and vehicles | 24 | €4,927 | €545 | -€4,382 | -88.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €727,451 | €959,816 | +€232,365 | +31.9% |
| Stocks and contracts in progress | 3 | €716,167 | €952,319 | +€236,152 | +33.0% |
| Stocks | 30/36 | €716,167 | €952,319 | +€236,152 | +33.0% |
| Amounts receivable within one year | 40/41 | €1,727 | €4,503 | +€2,776 | +161% |
| Trade receivables | 40 | €1,727 | €4,503 | +€2,776 | +161% |
| Cash at bank and in hand | 54/58 | €9,195 | €2,052 | -€7,143 | -77.7% |
| Deferred charges and accrued income | 490/1 | €362 | €942 | +€580 | +160% |
| Total equity and liabilities | 10/49 | €733,451 | €961,751 | +€228,300 | +31.1% |
| Equity | 10/15 | -€213,483 | -€329,131 | -€115,648 | -54.2% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €11,158 | €11,158 | = | 0.0% |
| Distributable reserves | 133 | €11,158 | €11,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,541 | -€359,189 | -€115,648 | -47.5% |
| Amounts payable | 17/49 | €946,934 | €1,290,881 | +€343,948 | +36.3% |
| Amounts payable after more than one year | 17 | €150,725 | €0 | -€150,725 | -100% |
| Financial debts | 170/4 | €150,725 | €0 | -€150,725 | -100% |
| Amounts payable within one year | 42/48 | €796,208 | €1,290,881 | +€494,673 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €4,340 | €150,725 | +€146,385 | +3,373% |
| Financial debts | 43 | €532,500 | €708,619 | +€176,119 | +33.1% |
| Credit institutions | 430/8 | €532,500 | €708,619 | +€176,119 | +33.1% |
| Trade debts | 44 | €3,054 | €3,775 | +€721 | +23.6% |
| Suppliers | 440/4 | €3,054 | €3,775 | +€721 | +23.6% |
| Taxes, remuneration and social security | 45 | €10,246 | €7,760 | -€2,487 | -24.3% |
| Taxes | 450/3 | €4,032 | €2,770 | -€1,262 | -31.3% |
| Remuneration and social security | 454/9 | €6,215 | €4,990 | -€1,225 | -19.7% |
| Other amounts payable | 47/48 | €246,068 | €420,002 | +€173,935 | +70.7% |
| Remuneration, social security and pensions | 62 | €39,131 | €42,763 | +€3,632 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,623 | €5,285 | -€337 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,400 | €0 | -€28,400 | -100% |
| Other operating charges | 640/8 | €1,660 | €2,681 | +€1,022 | +61.5% |
| Non-recurring operating charges | 66A | €3,440 | €0 | -€3,440 | -100% |
| Gross operating margin | 9900 | €72,192 | -€26,264 | -€98,456 | |
| Operating profit (loss) | 9901 | -€6,061 | -€76,993 | -€70,932 | -1,170% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,300% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,300% |
| Financial charges | 65/66B | €25,178 | €38,656 | +€13,478 | +53.5% |
| Recurring financial charges | 65 | €25,178 | €38,656 | +€13,478 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,240 | -€115,648 | -€84,408 | -270% |
| Profit (loss) for the period | 9904 | -€31,240 | -€115,648 | -€84,408 | -270% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,240 | -€115,648 | -€84,408 | -270% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.