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
- Cash +€1.8m
up €1.8m (+5,805%), from €31,119 to €1.8m
mainly Net result for the year (+€1.3m) and Investment in fixed assets (net) (+€791,783)
- Financial fixed assets -€797,867
no longer reported in 2025 (was €797,867)
- Receivables after one year +€200,000
new in 2025: €200,000
- Receivables within one year +€129,040
up €129,040 (+82.0%), from €157,321 to €286,361
of which Other amounts receivable: +€100,000
- Reserves +€1.3m
up €1.3m (+1,162%), from €115,605 to €1.5m
of which Distributable reserves: +€1.3m
- Current portion of long-term debt -€72,000
down €72,000 (-84.4%), from €85,332 to €13,332
- Tax, wage and social debts +€71,851
up €71,851 (+253%), from €28,411 to €100,262
- Financial income +€1.4m
up €1.4m (+3,521%), from €39,893 to €1.4m
- Gross operating margin -€105,223
down €105,223 (-60.6%), from €173,555 to €68,332
- Taxes +€96,911
up €96,911 (+194%), from €49,979 to €146,890
- Financial charges -€3,300
down €3,300 (-42.8%), from €7,718 to €4,418
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 | €1,197,161 | €2,524,664 | +€1.3m | +111% |
| Fixed assets | 21/28 | €1,007,139 | €199,080 | -€808,058 | -80.2% |
| Tangible fixed assets | 22/27 | €209,272 | €199,080 | -€10,191 | -4.9% |
| Land and buildings | 22 | €189,812 | €177,514 | -€12,298 | -6.5% |
| Plant, machinery and equipment | 23 | - | €3,510 | +€3,510 | |
| Furniture and vehicles | 24 | €19,459 | €18,057 | -€1,403 | -7.2% |
| Financial fixed assets | 28 | €797,867 | - | -€797,867 | |
| Current assets | 29/58 | €190,022 | €2,325,583 | +€2.1m | +1,124% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €157,321 | €286,361 | +€129,040 | +82.0% |
| Trade receivables | 40 | €157,300 | €186,340 | +€29,040 | +18.5% |
| Other amounts receivable | 41 | €21 | €100,021 | +€100,000 | +472,813% |
| Cash at bank and in hand | 54/58 | €31,119 | €1,837,576 | +€1.8m | +5,805% |
| Deferred charges and accrued income | 490/1 | €1,582 | €1,646 | +€64 | +4.1% |
| Total equity and liabilities | 10/49 | €1,197,161 | €2,524,664 | +€1.3m | +111% |
| Equity | 10/15 | €969,908 | €2,313,321 | +€1.3m | +139% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,605 | €1,459,018 | +€1.3m | +1,162% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,745 | €3,745 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €1,453,413 | +€1.3m | +1,221% |
| Profit (loss) carried forward | 14 | €848,103 | €848,103 | = | 0.0% |
| Amounts payable | 17/49 | €227,253 | €211,343 | -€15,910 | -7.0% |
| Amounts payable after more than one year | 17 | €53,348 | €40,016 | -€13,332 | -25.0% |
| Financial debts | 170/4 | €53,348 | €40,016 | -€13,332 | -25.0% |
| Amounts payable within one year | 42/48 | €173,905 | €171,327 | -€2,578 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €85,332 | €13,332 | -€72,000 | -84.4% |
| Financial debts | 43 | €16,899 | €16,836 | -€63 | -0.4% |
| Credit institutions | 430/8 | €16,899 | €16,836 | -€63 | -0.4% |
| Trade debts | 44 | €6,966 | €25,183 | +€18,217 | +262% |
| Suppliers | 440/4 | €6,966 | €25,183 | +€18,217 | +262% |
| Taxes, remuneration and social security | 45 | €28,411 | €100,262 | +€71,851 | +253% |
| Taxes | 450/3 | €28,411 | €100,262 | +€71,851 | +253% |
| Other amounts payable | 47/48 | €36,296 | €15,714 | -€20,583 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,338 | €16,276 | +€938 | +6.1% |
| Other operating charges | 640/8 | €1,478 | €1,800 | +€321 | +21.7% |
| Gross operating margin | 9900 | €173,555 | €68,332 | -€105,223 | -60.6% |
| Operating profit (loss) | 9901 | €156,739 | €50,257 | -€106,482 | -67.9% |
| Financial income | 75/76B | €39,893 | €1,444,463 | +€1.4m | +3,521% |
| Recurring financial income | 75 | €39,893 | €1,444,463 | +€1.4m | +3,521% |
| Financial charges | 65/66B | €7,718 | €4,418 | -€3,300 | -42.8% |
| Recurring financial charges | 65 | €7,718 | €4,418 | -€3,300 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €188,915 | €1,490,303 | +€1.3m | +689% |
| Income taxes | 67/77 | €49,979 | €146,890 | +€96,911 | +194% |
| Profit (loss) for the period | 9904 | €138,936 | €1,343,413 | +€1.2m | +867% |
| Profit (loss) for the period to be appropriated | 9905 | €138,936 | €1,343,413 | +€1.2m | +867% |
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.