BEST PROD: what changed
BEST PROD
Largest movements
- Receivables within one year +€6,508
up €6,508 (+18.8%), from €34,645 to €41,153
of which Trade receivables: +€4,203
- Cash +€4,544
up €4,544 (+1.5%), from €305,487 to €310,031
mainly Net result for the year (+€64,396) and Depreciation (+€244)
- Reserves +€33,461
up €33,461 (+13.4%), from €248,795 to €282,256
of which Distributable reserves: +€33,461
- Other debts -€13,560
down €13,560 (-28.0%), from €48,370 to €34,811
- Tax, wage and social debts -€5,149
down €5,149 (-34.0%), from €15,159 to €10,010
- Trade debts -€3,894
down €3,894 (-42.1%), from €9,258 to €5,363
- Gross operating margin -€15,147
down €15,147 (-14.1%), from €107,377 to €92,230
- Taxes -€4,924
down €4,924 (-16.5%), from €29,934 to €25,010
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,376 | €351,240 | +€10,864 | +3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €244 | €0 | -€244 | -100% |
| Tangible fixed assets | 22/27 | €244 | €0 | -€244 | -100% |
| Furniture and vehicles | 24 | €244 | €0 | -€244 | -100% |
| Current assets | 29/58 | €340,132 | €351,240 | +€11,108 | +3.3% |
| Amounts receivable within one year | 40/41 | €34,645 | €41,153 | +€6,508 | +18.8% |
| Trade receivables | 40 | €22,900 | €27,103 | +€4,203 | +18.4% |
| Other amounts receivable | 41 | €11,745 | €14,049 | +€2,305 | +19.6% |
| Cash at bank and in hand | 54/58 | €305,487 | €310,031 | +€4,544 | +1.5% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €340,376 | €351,240 | +€10,864 | +3.2% |
| Equity | 10/15 | €267,395 | €300,856 | +€33,461 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,795 | €282,256 | +€33,461 | +13.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €246,935 | €280,396 | +€33,461 | +13.6% |
| Amounts payable | 17/49 | €72,981 | €50,384 | -€22,597 | -31.0% |
| Amounts payable within one year | 42/48 | €72,787 | €50,184 | -€22,603 | -31.1% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,258 | €5,363 | -€3,894 | -42.1% |
| Suppliers | 440/4 | €9,258 | €5,363 | -€3,894 | -42.1% |
| Taxes, remuneration and social security | 45 | €15,159 | €10,010 | -€5,149 | -34.0% |
| Taxes | 450/3 | €15,159 | €10,010 | -€5,149 | -34.0% |
| Other amounts payable | 47/48 | €48,370 | €34,811 | -€13,560 | -28.0% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Non-recurring operating income | 76A | - | €520 | +€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €244 | -€316 | -56.4% |
| Other operating charges | 640/8 | €1,168 | €900 | -€267 | -22.9% |
| Gross operating margin | 9900 | €107,377 | €92,230 | -€15,147 | -14.1% |
| Operating profit (loss) | 9901 | €105,650 | €91,086 | -€14,564 | -13.8% |
| Financial income | 75/76B | €779 | €1,142 | +€363 | +46.6% |
| Recurring financial income | 75 | €779 | €1,142 | +€363 | +46.6% |
| Financial charges | 65/66B | €2,229 | €2,822 | +€593 | +26.6% |
| Recurring financial charges | 65 | €2,229 | €2,822 | +€593 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €104,200 | €89,406 | -€14,794 | -14.2% |
| Income taxes | 67/77 | €29,934 | €25,010 | -€4,924 | -16.5% |
| Profit (loss) for the period | 9904 | €74,266 | €64,396 | -€9,870 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,266 | €64,396 | -€9,870 | -13.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.