BEST SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€20,148
up €20,148 (+194%), from €10,368 to €30,516
of which Trade receivables: +€20,148
- Tangible fixed assets -€8,597
down €8,597 (-21.4%), from €40,103 to €31,506
of which Furniture and vehicles: -€6,641
- Cash -€3,856
down €3,856 (-41.8%), from €9,234 to €5,378
mainly Receivables within one year (-€20,148) and Current portion of long-term debt (-€1,733)
- Other debts +€8,557
up €8,557 (+46.3%), from €18,498 to €27,055
- Tax, wage and social debts +€1,861
up €1,861 (+49.9%), from €3,728 to €5,589
- Current portion of long-term debt -€1,733
down €1,733 (-100%), from €1,733 to €0
- Trade debts -€1,341
down €1,341 (-30.7%), from €4,373 to €3,032
- Gross operating margin +€4,362
up €4,362 (+38.6%), from €11,300 to €15,662
- Depreciation +€2,810
up €2,810 (+42.8%), from €6,572 to €9,382
- Financial charges +€1,080
up €1,080 (+53.9%), from €2,004 to €3,084
- Taxes +€347
up €347 (+29.0%), from €1,196 to €1,543
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 | €61,370 | €69,395 | +€8,025 | +13.1% |
| Fixed assets | 21/28 | €40,103 | €31,506 | -€8,597 | -21.4% |
| Tangible fixed assets | 22/27 | €40,103 | €31,506 | -€8,597 | -21.4% |
| Plant, machinery and equipment | 23 | €10,416 | €8,460 | -€1,956 | -18.8% |
| Furniture and vehicles | 24 | €29,687 | €23,046 | -€6,641 | -22.4% |
| Current assets | 29/58 | €21,267 | €37,889 | +€16,622 | +78.2% |
| Amounts receivable within one year | 40/41 | €10,368 | €30,516 | +€20,148 | +194% |
| Trade receivables | 40 | €10,368 | €30,516 | +€20,148 | +194% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,234 | €5,378 | -€3,856 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,995 | +€329 | +19.8% |
| Total equity and liabilities | 10/49 | €61,370 | €69,395 | +€8,025 | +13.1% |
| Equity | 10/15 | €33,036 | €33,718 | +€682 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,576 | €13,258 | +€682 | +5.4% |
| Amounts payable | 17/49 | €28,333 | €35,676 | +€7,343 | +25.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,333 | €35,676 | +€7,343 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €1,733 | €0 | -€1,733 | -100% |
| Trade debts | 44 | €4,373 | €3,032 | -€1,341 | -30.7% |
| Suppliers | 440/4 | €4,373 | €3,032 | -€1,341 | -30.7% |
| Taxes, remuneration and social security | 45 | €3,728 | €5,589 | +€1,861 | +49.9% |
| Taxes | 450/3 | €3,728 | €5,589 | +€1,861 | +49.9% |
| Other amounts payable | 47/48 | €18,498 | €27,055 | +€8,557 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €9,382 | +€2,810 | +42.8% |
| Other operating charges | 640/8 | €1,088 | €972 | -€116 | -10.7% |
| Gross operating margin | 9900 | €11,300 | €15,662 | +€4,362 | +38.6% |
| Operating profit (loss) | 9901 | €3,640 | €5,309 | +€1,669 | +45.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,004 | €3,084 | +€1,080 | +53.9% |
| Recurring financial charges | 65 | €2,004 | €3,084 | +€1,080 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €1,636 | €2,225 | +€589 | +36.0% |
| Income taxes | 67/77 | €1,196 | €1,543 | +€347 | +29.0% |
| Profit (loss) for the period | 9904 | €440 | €682 | +€242 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €682 | +€242 | +55.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.