BEST RASUL: 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 RASUL
Largest movements
- Deferred charges and accrued income -€28,971
no longer reported in 2025 (was €28,971)
- Cash -€22,514
down €22,514 (-64.2%), from €35,061 to €12,547
mainly Tax, wage and social debts (-€31,084) and Net result for the year (-€16,583)
- Stocks and contracts +€6,351
up €6,351 (+21.6%), from €29,389 to €35,740
- Receivables within one year +€2,938
up €2,938 (+2.1%), from €138,273 to €141,211
of which Trade receivables: +€26,402
- Tax, wage and social debts -€31,084
down €31,084 (-90.2%), from €34,449 to €3,365
- Profit (loss) carried forward -€16,583
down €16,583 (-8.9%), from €186,665 to €170,081
- Trade debts +€5,470
up €5,470 (+226%), from €2,421 to €7,891
- Gross operating margin -€73,068
down €73,068 (-65.5%), from €111,594 to €38,526
- Taxes -€31,554
no longer reported in 2025 (was €31,554)
- Other operating charges -€6,628
down €6,628 (-89.8%), from €7,378 to €750
- Staff costs +€2,555
up €2,555 (+5.1%), from €50,546 to €53,101
- Financial charges -€1,413
down €1,413 (-52.9%), from €2,671 to €1,259
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 | €243,995 | €201,797 | -€42,197 | -17.3% |
| Fixed assets | 21/28 | €12,300 | €12,300 | = | 0.0% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €231,695 | €189,497 | -€42,197 | -18.2% |
| Stocks and contracts in progress | 3 | €29,389 | €35,740 | +€6,351 | +21.6% |
| Stocks | 30/36 | €29,389 | €35,740 | +€6,351 | +21.6% |
| Amounts receivable within one year | 40/41 | €138,273 | €141,211 | +€2,938 | +2.1% |
| Trade receivables | 40 | - | €26,402 | +€26,402 | |
| Other amounts receivable | 41 | €138,273 | €114,808 | -€23,465 | -17.0% |
| Cash at bank and in hand | 54/58 | €35,061 | €12,547 | -€22,514 | -64.2% |
| Deferred charges and accrued income | 490/1 | €28,971 | - | -€28,971 | |
| Total equity and liabilities | 10/49 | €243,995 | €201,797 | -€42,197 | -17.3% |
| Equity | 10/15 | €207,125 | €190,541 | -€16,583 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| 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 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,665 | €170,081 | -€16,583 | -8.9% |
| Amounts payable | 17/49 | €36,870 | €11,256 | -€25,614 | -69.5% |
| Amounts payable within one year | 42/48 | €36,870 | €11,256 | -€25,614 | -69.5% |
| Trade debts | 44 | €2,421 | €7,891 | +€5,470 | +226% |
| Suppliers | 440/4 | €2,421 | €7,891 | +€5,470 | +226% |
| Taxes, remuneration and social security | 45 | €34,449 | €3,365 | -€31,084 | -90.2% |
| Taxes | 450/3 | €34,449 | €3,365 | -€31,084 | -90.2% |
| Remuneration, social security and pensions | 62 | €50,546 | €53,101 | +€2,555 | +5.1% |
| Other operating charges | 640/8 | €7,378 | €750 | -€6,628 | -89.8% |
| Gross operating margin | 9900 | €111,594 | €38,526 | -€73,068 | -65.5% |
| Operating profit (loss) | 9901 | €53,670 | -€15,325 | -€68,995 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €2,671 | €1,259 | -€1,413 | -52.9% |
| Recurring financial charges | 65 | €2,671 | €1,259 | -€1,413 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €51,008 | -€16,583 | -€67,591 | |
| Income taxes | 67/77 | €31,554 | - | -€31,554 | |
| Profit (loss) for the period | 9904 | €19,453 | -€16,583 | -€36,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,453 | -€16,583 | -€36,037 |
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.