BEST - SOCKS: 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 - SOCKS
Largest movements
- Tangible fixed assets -€10,089
down €10,089 (-4.3%), from €232,514 to €222,425
of which Land and buildings: -€9,828
- Cash -€9,980
down €9,980 (-56.5%), from €17,666 to €7,686
mainly Debts after one year (-€16,062) and Net result for the year (-€4,700)
- Debts after one year -€16,062
down €16,062 (-12.2%), from €131,822 to €115,760
- Profit (loss) carried forward -€4,700
down €4,700 (-4.6%), from -€101,195 to -€105,896
- Gross operating margin -€2,813
down €2,813 (-16.2%), from €17,332 to €14,519
- Financial charges -€2,113
down €2,113 (-27.2%), from €7,777 to €5,664
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.
Cash bridge derived
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 | €250,481 | €230,343 | -€20,138 | -8.0% |
| Fixed assets | 21/28 | €232,746 | €222,658 | -€10,089 | -4.3% |
| Tangible fixed assets | 22/27 | €232,514 | €222,425 | -€10,089 | -4.3% |
| Land and buildings | 22 | €232,254 | €222,425 | -€9,828 | -4.2% |
| Plant, machinery and equipment | 23 | €261 | - | -€261 | |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €17,735 | €7,686 | -€10,049 | -56.7% |
| Cash at bank and in hand | 54/58 | €17,666 | €7,686 | -€9,980 | -56.5% |
| Deferred charges and accrued income | 490/1 | €69 | - | -€69 | |
| Total equity and liabilities | 10/49 | €250,481 | €230,343 | -€20,138 | -8.0% |
| Equity | 10/15 | €92,497 | €87,796 | -€4,700 | -5.1% |
| Contributions | 10/11 | €147,000 | €147,000 | = | 0.0% |
| Contributions outside capital | 11 | €147,000 | €147,000 | = | 0.0% |
| Other | 1109/19 | €147,000 | €147,000 | = | 0.0% |
| Reserves | 13 | €46,692 | €46,692 | = | 0.0% |
| Distributable reserves | 133 | €46,692 | €46,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,195 | -€105,896 | -€4,700 | -4.6% |
| Amounts payable | 17/49 | €157,985 | €142,547 | -€15,437 | -9.8% |
| Amounts payable after more than one year | 17 | €131,822 | €115,760 | -€16,062 | -12.2% |
| Financial debts | 170/4 | €131,822 | €115,760 | -€16,062 | -12.2% |
| Amounts payable within one year | 42/48 | €26,162 | €26,787 | +€625 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €15,639 | €16,242 | +€603 | +3.9% |
| Trade debts | 44 | €656 | €678 | +€22 | +3.4% |
| Suppliers | 440/4 | €656 | €678 | +€22 | +3.4% |
| Other amounts payable | 47/48 | €9,867 | €9,867 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,143 | €10,089 | -€54 | -0.5% |
| Other operating charges | 640/8 | €3,364 | €3,466 | +€102 | +3.0% |
| Gross operating margin | 9900 | €17,332 | €14,519 | -€2,813 | -16.2% |
| Operating profit (loss) | 9901 | €3,825 | €964 | -€2,861 | -74.8% |
| Financial charges | 65/66B | €7,777 | €5,664 | -€2,113 | -27.2% |
| Recurring financial charges | 65 | €7,777 | €5,664 | -€2,113 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,952 | -€4,700 | -€748 | -18.9% |
| Profit (loss) for the period | 9904 | -€3,952 | -€4,700 | -€748 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,952 | -€4,700 | -€748 | -18.9% |
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 9 October 2026 via checked.be.