BEST POINT: 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 POINT
Largest movements
- Receivables within one year +€19,981
new in 2025: €19,981
- Stocks and contracts -€10,414
down €10,414 (-57.2%), from €18,198 to €7,784
- Tangible fixed assets -€8,804
down €8,804 (-73.4%), from €11,987 to €3,183
of which Furniture and vehicles: -€7,175
- Cash -€5,639
down €5,639 (-4.9%), from €115,089 to €109,450
mainly Accrued charges and deferred income (-€33,045) and Receivables within one year (-€19,981)
- Profit (loss) carried forward +€56,161
up €56,161 (+82.4%), from €68,129 to €124,290
- Accrued charges and deferred income -€33,045
down €33,045 (-98.9%), from €33,400 to €355
- Other debts -€15,178
no longer reported in 2025 (was €15,178)
- Trade debts -€11,817
down €11,817 (-60.6%), from €19,510 to €7,693
- Financial income +€34,484
new in 2025: €34,484
of which Financial income: +€34,484
- Gross operating margin +€11,726
up €11,726 (+38.2%), from €30,681 to €42,407
- Taxes +€7,425
new in 2025: €7,425
- Depreciation -€3,364
down €3,364 (-34.7%), from €9,697 to €6,333
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 | €145,274 | €140,398 | -€4,876 | -3.4% |
| Fixed assets | 21/28 | €11,987 | €3,183 | -€8,804 | -73.4% |
| Tangible fixed assets | 22/27 | €11,987 | €3,183 | -€8,804 | -73.4% |
| Plant, machinery and equipment | 23 | €4,812 | €3,183 | -€1,629 | -33.9% |
| Furniture and vehicles | 24 | €7,175 | - | -€7,175 | |
| Current assets | 29/58 | €133,287 | €137,215 | +€3,928 | +2.9% |
| Stocks and contracts in progress | 3 | €18,198 | €7,784 | -€10,414 | -57.2% |
| Stocks | 30/36 | €18,198 | €7,784 | -€10,414 | -57.2% |
| Amounts receivable within one year | 40/41 | - | €19,981 | +€19,981 | |
| Other amounts receivable | 41 | - | €19,981 | +€19,981 | |
| Cash at bank and in hand | 54/58 | €115,089 | €109,450 | -€5,639 | -4.9% |
| Total equity and liabilities | 10/49 | €145,274 | €140,398 | -€4,876 | -3.4% |
| Equity | 10/15 | €76,189 | €132,350 | +€56,161 | +73.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €68,129 | €124,290 | +€56,161 | +82.4% |
| Amounts payable | 17/49 | €69,085 | €8,048 | -€61,037 | -88.4% |
| Amounts payable within one year | 42/48 | €35,685 | €7,693 | -€27,992 | -78.4% |
| Trade debts | 44 | €19,510 | €7,693 | -€11,817 | -60.6% |
| Suppliers | 440/4 | €19,510 | €7,693 | -€11,817 | -60.6% |
| Taxes, remuneration and social security | 45 | €997 | - | -€997 | |
| Taxes | 450/3 | €997 | - | -€997 | |
| Other amounts payable | 47/48 | €15,178 | - | -€15,178 | |
| Accrued charges and deferred income | 492/3 | €33,400 | €355 | -€33,045 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,697 | €6,333 | -€3,364 | -34.7% |
| Other operating charges | 640/8 | €3,312 | €3,216 | -€96 | -2.9% |
| Non-recurring operating charges | 66A | - | €3,587 | +€3,587 | |
| Gross operating margin | 9900 | €30,681 | €42,407 | +€11,726 | +38.2% |
| Operating profit (loss) | 9901 | €17,672 | €29,271 | +€11,599 | +65.6% |
| Financial income | 75/76B | - | €34,484 | +€34,484 | |
| Recurring financial income | 75 | - | €34,484 | +€34,484 | |
| Non-recurring financial income | 76B | - | €34,484 | +€34,484 | |
| Financial charges | 65/66B | €147 | €169 | +€22 | +15.0% |
| Recurring financial charges | 65 | €147 | €169 | +€22 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €17,525 | €63,586 | +€46,061 | +263% |
| Income taxes | 67/77 | - | €7,425 | +€7,425 | |
| Profit (loss) for the period | 9904 | €17,525 | €56,161 | +€38,636 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €17,525 | €56,161 | +€38,636 | +220% |
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 13 October 2026 via checked.be.