BEST SERVICES SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€58,439
up €58,439 (+17.2%), from €339,416 to €397,855
of which Trade receivables: +€59,617
- Cash -€17,605
down €17,605 (-83.9%), from €20,972 to €3,367
mainly Trade debts (-€98,158) and Receivables within one year (-€58,439)
- Tangible fixed assets -€5,100
down €5,100 (-35.6%), from €14,340 to €9,240
- Trade debts -€98,158
down €98,158 (-36.9%), from €265,775 to €167,617
- Profit (loss) carried forward +€96,927
up €96,927 (+107%), from €90,947 to €187,874
- Tax, wage and social debts +€36,966
new in 2024: €36,966
of which Taxes: +€36,000
- Purchases and services +€2.3m
new in 2024: €2.3m
- Turnover +€2.3m
new in 2024: €2.3m
- Staff costs -€110,815
down €110,815 (-88.4%), from €125,375 to €14,559
- Taxes +€24,319
up €24,319 (+208%), from €11,681 to €36,000
- Gross operating margin -€24,060
down €24,060 (-13.5%), from €177,626 to €153,566
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,322 | €411,056 | +€35,735 | +9.5% |
| Fixed assets | 21/28 | €14,340 | €9,240 | -€5,100 | -35.6% |
| Tangible fixed assets | 22/27 | €14,340 | €9,240 | -€5,100 | -35.6% |
| Furniture and vehicles | 24 | €14,340 | €9,240 | -€5,100 | -35.6% |
| Current assets | 29/58 | €360,982 | €401,816 | +€40,835 | +11.3% |
| Amounts receivable within one year | 40/41 | €339,416 | €397,855 | +€58,439 | +17.2% |
| Trade receivables | 40 | €313,106 | €372,723 | +€59,617 | +19.0% |
| Other amounts receivable | 41 | €26,310 | €25,132 | -€1,177 | -4.5% |
| Cash at bank and in hand | 54/58 | €20,972 | €3,367 | -€17,605 | -83.9% |
| Deferred charges and accrued income | 490/1 | €594 | €594 | = | 0.0% |
| Total equity and liabilities | 10/49 | €375,322 | €411,056 | +€35,735 | +9.5% |
| Equity | 10/15 | €109,547 | €206,474 | +€96,927 | +88.5% |
| 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% |
| Profit (loss) carried forward | 14 | €90,947 | €187,874 | +€96,927 | +107% |
| Amounts payable | 17/49 | €265,775 | €204,583 | -€61,192 | -23.0% |
| Amounts payable within one year | 42/48 | €265,775 | €204,583 | -€61,192 | -23.0% |
| Trade debts | 44 | €265,775 | €167,617 | -€98,158 | -36.9% |
| Suppliers | 440/4 | €265,775 | €167,617 | -€98,158 | -36.9% |
| Taxes, remuneration and social security | 45 | - | €36,966 | +€36,966 | |
| Taxes | 450/3 | - | €36,000 | +€36,000 | |
| Remuneration and social security | 454/9 | - | €966 | +€966 | |
| Turnover | 70 | - | €2,296,806 | +€2.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,311,183 | +€2.3m | |
| Remuneration, social security and pensions | 62 | €125,375 | €14,559 | -€110,815 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,176 | €5,100 | -€76 | -1.5% |
| Other operating charges | 640/8 | €8,105 | €855 | -€7,250 | -89.5% |
| Gross operating margin | 9900 | €177,626 | €153,566 | -€24,060 | -13.5% |
| Operating profit (loss) | 9901 | €38,971 | €133,051 | +€94,081 | +241% |
| Financial charges | 65/66B | €114 | €125 | +€11 | +9.3% |
| Recurring financial charges | 65 | €114 | €125 | +€11 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €38,857 | €132,927 | +€94,070 | +242% |
| Income taxes | 67/77 | €11,681 | €36,000 | +€24,319 | +208% |
| Profit (loss) for the period | 9904 | €27,176 | €96,927 | +€69,751 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €27,176 | €96,927 | +€69,751 | +257% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.