Best Quality Construct: what changed
Two fiscal 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 Quality Construct
Largest movements
- Receivables within one year +€31,737
up €31,737 (+211.6%), from €15,000 to €46,737
of which Other amounts receivable: +€16,419
- Tangible fixed assets +€13,817
up €13,817 (+38.7%), from €35,705 to €49,523
of which Furniture and vehicles: +€17,787
- Stocks and contracts +€12,500
up €12,500 (+337.8%), from €3,700 to €16,200
- Trade debts +€45,993
up €45,993 (+533.0%), from €8,630 to €54,623
- Tax, wage and social debts +€6,926
up €6,926 (+19.3%), from €35,826 to €42,752
of which Remuneration and social security: +€13,894
- Other debts +€4,078
up €4,078 (+57.9%), from €7,048 to €11,126
- Profit (loss) carried forward +€1,591
up €1,591 (+8.8%), from -€18,053 to -€16,463
- Gross operating margin +€56,187
up €56,187 (+253.3%), from €22,181 to €78,367
- Staff costs +€43,077
up €43,077 (+332.3%), from €12,963 to €56,040
- Other operating charges -€12,216
down €12,216 (-91.5%), from €13,356 to €1,140
- Depreciation +€7,801
up €7,801 (+105.7%), from €7,381 to €15,183
- Financial charges -€6,119
down €6,119 (-93.7%), from €6,534 to €415
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.
Cash bridge derived
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 | €54,800 | €113,388 | +€58,588 | +106.9% |
| Fixed assets | 21/28 | €35,705 | €49,523 | +€13,817 | +38.7% |
| Tangible fixed assets | 22/27 | €35,705 | €49,523 | +€13,817 | +38.7% |
| Plant, machinery and equipment | 23 | €11,683 | €7,713 | -€3,970 | -34.0% |
| Furniture and vehicles | 24 | €24,023 | €41,810 | +€17,787 | +74.0% |
| Current assets | 29/58 | €19,094 | €63,865 | +€44,771 | +234.5% |
| Stocks and contracts in progress | 3 | €3,700 | €16,200 | +€12,500 | +337.8% |
| Stocks | 30/36 | €3,700 | €16,200 | +€12,500 | +337.8% |
| Amounts receivable within one year | 40/41 | €15,000 | €46,737 | +€31,737 | +211.6% |
| Trade receivables | 40 | - | €15,317 | +€15,317 | |
| Other amounts receivable | 41 | €15,000 | €31,419 | +€16,419 | +109.5% |
| Cash at bank and in hand | 54/58 | €347 | €881 | +€534 | +154.0% |
| Deferred charges and accrued income | 490/1 | €48 | €48 | = | 0.0% |
| Total equity and liabilities | 10/49 | €54,800 | €113,388 | +€58,588 | +106.9% |
| Equity | 10/15 | €3,296 | €4,887 | +€1,591 | +48.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,350 | €1,350 | = | 0.0% |
| Distributable reserves | 133 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,053 | -€16,463 | +€1,591 | +8.8% |
| Amounts payable | 17/49 | €51,504 | €108,501 | +€56,998 | +110.7% |
| Amounts payable within one year | 42/48 | €51,504 | €108,501 | +€56,998 | +110.7% |
| Trade debts | 44 | €8,630 | €54,623 | +€45,993 | +533.0% |
| Suppliers | 440/4 | €8,630 | €54,623 | +€45,993 | +533.0% |
| Taxes, remuneration and social security | 45 | €35,826 | €42,752 | +€6,926 | +19.3% |
| Taxes | 450/3 | €29,176 | €22,209 | -€6,967 | -23.9% |
| Remuneration and social security | 454/9 | €6,650 | €20,543 | +€13,894 | +208.9% |
| Other amounts payable | 47/48 | €7,048 | €11,126 | +€4,078 | +57.9% |
| Remuneration, social security and pensions | 62 | €12,963 | €56,040 | +€43,077 | +332.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,381 | €15,183 | +€7,801 | +105.7% |
| Other operating charges | 640/8 | €13,356 | €1,140 | -€12,216 | -91.5% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €22,181 | €78,367 | +€56,187 | +253.3% |
| Operating profit (loss) | 9901 | -€11,519 | €2,005 | +€13,525 | |
| Financial charges | 65/66B | €6,534 | €415 | -€6,119 | -93.7% |
| Recurring financial charges | 65 | €6,534 | €415 | -€6,119 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,053 | €1,591 | +€19,644 | |
| Profit (loss) for the period | 9904 | -€18,053 | €1,591 | +€19,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,053 | €1,591 | +€19,644 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.