BEST STAR: 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 STAR
Largest movements
- Receivables within one year -€1,785
down €1,785 (-49.4%), from €3,617 to €1,832
- Cash -€714
down €714 (-34.9%), from €2,046 to €1,332
mainly Net result for the year (-€11,932) and Tax, wage and social debts (-€6,570)
- Profit (loss) carried forward +€8,068
up €8,068 (+29.9%), from -€27,026 to -€18,958
- Tax, wage and social debts -€6,570
down €6,570 (-68.9%), from €9,540 to €2,970
of which Remuneration and social security: -€6,127
- Other debts -€2,414
no longer reported in 2025 (was €2,414)
- Debts after one year -€1,739
down €1,739 (-26.7%), from €6,500 to €4,761
- Purchases and services -€21,339
down €21,339 (-43.1%), from €49,516 to €28,177
- Turnover -€10,066
down €10,066 (-19.1%), from €52,808 to €42,741
- Staff costs +€3,537
up €3,537 (+14.7%), from €24,010 to €27,547
- Gross operating margin +€1,390
up €1,390 (+9.4%), from €14,804 to €16,194
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 | €17,516 | €15,062 | -€2,454 | -14.0% |
| Fixed assets | 21/28 | €525 | €525 | = | 0.0% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €16,991 | €14,537 | -€2,454 | -14.4% |
| Stocks and contracts in progress | 3 | €11,328 | €11,373 | +€45 | +0.4% |
| Stocks | 30/36 | €11,328 | €11,373 | +€45 | +0.4% |
| Amounts receivable within one year | 40/41 | €3,617 | €1,832 | -€1,785 | -49.4% |
| Other amounts receivable | 41 | €3,617 | €1,832 | -€1,785 | -49.4% |
| Cash at bank and in hand | 54/58 | €2,046 | €1,332 | -€714 | -34.9% |
| Total equity and liabilities | 10/49 | €17,516 | €15,062 | -€2,454 | -14.0% |
| Equity | 10/15 | -€7,163 | €906 | +€8,068 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,264 | €1,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €228 | €228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €228 | €228 | = | 0.0% |
| Distributable reserves | 133 | €1,036 | €1,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,026 | -€18,958 | +€8,068 | +29.9% |
| Amounts payable | 17/49 | €24,678 | €14,156 | -€10,522 | -42.6% |
| Amounts payable after more than one year | 17 | €6,500 | €4,761 | -€1,739 | -26.7% |
| Other amounts payable | 178/9 | €6,500 | €4,761 | -€1,739 | -26.7% |
| Amounts payable within one year | 42/48 | €18,178 | €9,395 | -€8,783 | -48.3% |
| Financial debts | 43 | - | €146 | +€146 | |
| Credit institutions | 430/8 | - | €146 | +€146 | |
| Trade debts | 44 | €6,224 | €6,278 | +€54 | +0.9% |
| Suppliers | 440/4 | €6,224 | €6,278 | +€54 | +0.9% |
| Taxes, remuneration and social security | 45 | €9,540 | €2,970 | -€6,570 | -68.9% |
| Taxes | 450/3 | €3,198 | €2,755 | -€443 | -13.9% |
| Remuneration and social security | 454/9 | €6,342 | €216 | -€6,127 | -96.6% |
| Other amounts payable | 47/48 | €2,414 | - | -€2,414 | |
| Turnover | 70 | €52,808 | €42,741 | -€10,066 | -19.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,516 | €28,177 | -€21,339 | -43.1% |
| Remuneration, social security and pensions | 62 | €24,010 | €27,547 | +€3,537 | +14.7% |
| Other operating charges | 640/8 | - | €429 | +€429 | |
| Gross operating margin | 9900 | €14,804 | €16,194 | +€1,390 | +9.4% |
| Operating profit (loss) | 9901 | -€9,206 | -€11,782 | -€2,576 | -28.0% |
| Financial charges | 65/66B | €675 | €150 | -€525 | -77.8% |
| Recurring financial charges | 65 | €675 | €150 | -€525 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,880 | -€11,932 | -€2,051 | -20.8% |
| Profit (loss) for the period | 9904 | -€9,880 | -€11,932 | -€2,051 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,880 | -€11,932 | -€2,051 | -20.8% |
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.