Best Service: 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 Service
Largest movements
- Cash +€28,330
up €28,330 (+92.5%), from €30,611 to €58,941
mainly Net result for the year (+€49,288) and Depreciation (+€1,660)
- Stocks and contracts +€15,150
up €15,150 (+306%), from €4,950 to €20,100
- Receivables within one year +€4,031
up €4,031 (+14.8%), from €27,317 to €31,348
of which Trade receivables: +€5,286
- Tangible fixed assets -€1,660
down €1,660 (-69.2%), from €2,398 to €738
of which Furniture and vehicles: -€853
- Reserves +€49,288
up €49,288 (+347%), from €14,214 to €63,501
- Trade debts -€2,315
down €2,315 (-14.6%), from €15,852 to €13,536
- Tax, wage and social debts -€1,233
down €1,233 (-7.5%), from €16,447 to €15,213
- Gross operating margin +€4,875
up €4,875 (+7.6%), from €63,882 to €68,757
- Financial charges -€1,114
down €1,114 (-64.0%), from €1,740 to €626
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 | €66,512 | €112,251 | +€45,739 | +68.8% |
| Fixed assets | 21/28 | €2,398 | €738 | -€1,660 | -69.2% |
| Tangible fixed assets | 22/27 | €2,398 | €738 | -€1,660 | -69.2% |
| Plant, machinery and equipment | 23 | €1,536 | €728 | -€808 | -52.6% |
| Furniture and vehicles | 24 | €862 | €10 | -€853 | -98.9% |
| Current assets | 29/58 | €64,114 | €111,513 | +€47,400 | +73.9% |
| Stocks and contracts in progress | 3 | €4,950 | €20,100 | +€15,150 | +306% |
| Stocks | 30/36 | €4,950 | €20,100 | +€15,150 | +306% |
| Amounts receivable within one year | 40/41 | €27,317 | €31,348 | +€4,031 | +14.8% |
| Trade receivables | 40 | €13,872 | €19,158 | +€5,286 | +38.1% |
| Other amounts receivable | 41 | €13,445 | €12,190 | -€1,255 | -9.3% |
| Cash at bank and in hand | 54/58 | €30,611 | €58,941 | +€28,330 | +92.5% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,125 | -€111 | -9.0% |
| Total equity and liabilities | 10/49 | €66,512 | €112,251 | +€45,739 | +68.8% |
| Equity | 10/15 | €34,214 | €83,501 | +€49,288 | +144% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,214 | €63,501 | +€49,288 | +347% |
| Distributable reserves | 133 | €14,214 | €63,501 | +€49,288 | +347% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,298 | €28,750 | -€3,548 | -11.0% |
| Amounts payable within one year | 42/48 | €32,298 | €28,750 | -€3,548 | -11.0% |
| Trade debts | 44 | €15,852 | €13,536 | -€2,315 | -14.6% |
| Suppliers | 440/4 | €15,852 | €13,536 | -€2,315 | -14.6% |
| Taxes, remuneration and social security | 45 | €16,447 | €15,213 | -€1,233 | -7.5% |
| Taxes | 450/3 | €16,447 | €15,213 | -€1,233 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,758 | €1,660 | -€97 | -5.5% |
| Other operating charges | 640/8 | €1,301 | €1,336 | +€35 | +2.7% |
| Gross operating margin | 9900 | €63,882 | €68,757 | +€4,875 | +7.6% |
| Operating profit (loss) | 9901 | €60,823 | €65,760 | +€4,938 | +8.1% |
| Financial income | 75/76B | €845 | €644 | -€201 | -23.8% |
| Recurring financial income | 75 | €845 | €644 | -€201 | -23.8% |
| Financial charges | 65/66B | €1,740 | €626 | -€1,114 | -64.0% |
| Recurring financial charges | 65 | €1,740 | €626 | -€1,114 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €59,928 | €65,778 | +€5,850 | +9.8% |
| Income taxes | 67/77 | €16,030 | €16,491 | +€460 | +2.9% |
| Profit (loss) for the period | 9904 | €43,898 | €49,288 | +€5,390 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,898 | €49,288 | +€5,390 | +12.3% |
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 30 October 2026 via checked.be.