BEST PRACTICES CONSULTING: 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 PRACTICES CONSULTING
Largest movements
- Financial fixed assets +€215,000
up €215,000 (+5.0%), from €4.3m to €4.5m
- Tangible fixed assets -€188,690
down €188,690 (-6.6%), from €2.9m to €2.7m
of which Land and buildings: -€200,846
- Receivables within one year +€166,608
up €166,608 (+59.5%), from €279,791 to €446,399
- Other debts +€889,915
up €889,915 (+38.7%), from €2.3m to €3.2m
- Tax, wage and social debts -€563,431
down €563,431 (-98.8%), from €570,222 to €6,791
- Debts after one year -€120,101
down €120,101 (-9.3%), from €1.3m to €1.2m
- Gross operating margin +€10,392
up €10,392 (+4.5%), from €230,222 to €240,614
- Taxes +€10,114
new in 2025: €10,114
- Financial charges -€5,185
down €5,185 (-10.4%), from €49,951 to €44,766
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 | €7,441,457 | €7,626,589 | +€185,133 | +2.5% |
| Fixed assets | 21/28 | €7,144,728 | €7,171,039 | +€26,310 | +0.4% |
| Tangible fixed assets | 22/27 | €2,877,269 | €2,688,580 | -€188,690 | -6.6% |
| Land and buildings | 22 | €2,853,477 | €2,652,631 | -€200,846 | -7.0% |
| Furniture and vehicles | 24 | €7,292 | €14,448 | +€7,156 | +98.1% |
| Other tangible fixed assets | 26 | €16,500 | €21,500 | +€5,000 | +30.3% |
| Financial fixed assets | 28 | €4,267,459 | €4,482,459 | +€215,000 | +5.0% |
| Current assets | 29/58 | €296,729 | €455,551 | +€158,822 | +53.5% |
| Amounts receivable within one year | 40/41 | €279,791 | €446,399 | +€166,608 | +59.5% |
| Other amounts receivable | 41 | €279,791 | €446,399 | +€166,608 | +59.5% |
| Cash at bank and in hand | 54/58 | €16,938 | €9,152 | -€7,786 | -46.0% |
| Total equity and liabilities | 10/49 | €7,441,457 | €7,626,589 | +€185,133 | +2.5% |
| Equity | 10/15 | €3,025,760 | €2,995,874 | -€29,885 | -1.0% |
| Contributions | 10/11 | €144,055 | €144,055 | = | 0.0% |
| Reserves | 13 | €411,604 | €396,559 | -€15,045 | -3.7% |
| Tax-exempt reserves | 132 | €320,959 | €305,914 | -€15,045 | -4.7% |
| Distributable reserves | 133 | €90,645 | €90,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,470,101 | €2,455,261 | -€14,840 | -0.6% |
| Provisions and deferred taxes | 16 | €134,819 | €128,499 | -€6,320 | -4.7% |
| Deferred taxes | 168 | €134,819 | €128,499 | -€6,320 | -4.7% |
| Amounts payable | 17/49 | €4,280,878 | €4,502,216 | +€221,338 | +5.2% |
| Amounts payable after more than one year | 17 | €1,293,105 | €1,173,003 | -€120,101 | -9.3% |
| Financial debts | 170/4 | €1,293,105 | €1,173,003 | -€120,101 | -9.3% |
| Amounts payable within one year | 42/48 | €2,987,773 | €3,329,212 | +€341,439 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €115,339 | €120,101 | +€4,762 | +4.1% |
| Trade debts | 44 | €2,347 | €12,539 | +€10,193 | +434% |
| Suppliers | 440/4 | €2,347 | €12,539 | +€10,193 | +434% |
| Taxes, remuneration and social security | 45 | €570,222 | €6,791 | -€563,431 | -98.8% |
| Taxes | 450/3 | €570,222 | €6,791 | -€563,431 | -98.8% |
| Other amounts payable | 47/48 | €2,299,865 | €3,189,780 | +€889,915 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206,684 | €204,821 | -€1,863 | -0.9% |
| Other operating charges | 640/8 | €16,022 | €17,118 | +€1,096 | +6.8% |
| Gross operating margin | 9900 | €230,222 | €240,614 | +€10,392 | +4.5% |
| Operating profit (loss) | 9901 | €7,516 | €18,675 | +€11,158 | +148% |
| Financial charges | 65/66B | €49,951 | €44,766 | -€5,185 | -10.4% |
| Recurring financial charges | 65 | €49,951 | €44,766 | -€5,185 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,435 | -€26,091 | +€16,344 | +38.5% |
| Transfer from deferred taxes | 780 | €6,320 | €6,320 | = | 0.0% |
| Income taxes | 67/77 | - | €10,114 | +€10,114 | |
| Profit (loss) for the period | 9904 | -€36,115 | -€29,885 | +€6,230 | +17.2% |
| Transfer from tax-exempt reserves | 789 | €15,045 | €15,045 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,070 | -€14,840 | +€6,230 | +29.6% |
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 18 October 2026 via checked.be.