BEST TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€30,440
up €30,440 (+40.4%), from €75,360 to €105,800
of which Plant, machinery and equipment: +€44,052
- Receivables within one year +€8,130
up €8,130 (+63.2%), from €12,867 to €20,997
of which Other amounts receivable: +€8,336
- Trade debts +€56,424
up €56,424 (+362%), from €15,580 to €72,004
- Other debts -€12,722
down €12,722 (-18.7%), from €68,107 to €55,385
- Debts after one year -€12,292
down €12,292 (-34.5%), from €35,614 to €23,322
- Profit (loss) carried forward +€6,064
up €6,064 (+12.9%), from -€46,936 to -€40,872
- Depreciation +€9,248
up €9,248 (+104%), from €8,868 to €18,116
- Gross operating margin +€7,158
up €7,158 (+23.3%), from €30,729 to €37,887
- Other operating charges +€4,121
up €4,121 (+113%), from €3,636 to €7,757
- Financial charges +€2,201
up €2,201 (+65.1%), from €3,379 to €5,580
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,416 | €130,830 | +€38,414 | +41.6% |
| Fixed assets | 21/28 | €75,360 | €105,800 | +€30,440 | +40.4% |
| Tangible fixed assets | 22/27 | €75,360 | €105,800 | +€30,440 | +40.4% |
| Plant, machinery and equipment | 23 | €14,529 | €58,581 | +€44,052 | +303% |
| Furniture and vehicles | 24 | €60,831 | €47,219 | -€13,613 | -22.4% |
| Current assets | 29/58 | €17,057 | €25,030 | +€7,974 | +46.7% |
| Amounts receivable within one year | 40/41 | €12,867 | €20,997 | +€8,130 | +63.2% |
| Trade receivables | 40 | €11,336 | €11,130 | -€206 | -1.8% |
| Other amounts receivable | 41 | €1,531 | €9,867 | +€8,336 | +545% |
| Deferred charges and accrued income | 490/1 | €4,190 | €4,034 | -€156 | -3.7% |
| Total equity and liabilities | 10/49 | €92,416 | €130,830 | +€38,414 | +41.6% |
| Equity | 10/15 | -€38,876 | -€32,812 | +€6,064 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,936 | -€40,872 | +€6,064 | +12.9% |
| Amounts payable | 17/49 | €131,292 | €163,642 | +€32,350 | +24.6% |
| Amounts payable after more than one year | 17 | €35,614 | €23,322 | -€12,292 | -34.5% |
| Financial debts | 170/4 | €35,614 | €23,322 | -€12,292 | -34.5% |
| Amounts payable within one year | 42/48 | €95,411 | €139,989 | +€44,577 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €11,593 | €12,292 | +€699 | +6.0% |
| Trade debts | 44 | €15,580 | €72,004 | +€56,424 | +362% |
| Suppliers | 440/4 | €15,580 | €72,004 | +€56,424 | +362% |
| Taxes, remuneration and social security | 45 | €132 | €308 | +€176 | +134% |
| Taxes | 450/3 | €132 | €308 | +€176 | +134% |
| Other amounts payable | 47/48 | €68,107 | €55,385 | -€12,722 | -18.7% |
| Accrued charges and deferred income | 492/3 | €267 | €332 | +€65 | +24.1% |
| Remuneration, social security and pensions | 62 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,868 | €18,116 | +€9,248 | +104% |
| Other operating charges | 640/8 | €3,636 | €7,757 | +€4,121 | +113% |
| Gross operating margin | 9900 | €30,729 | €37,887 | +€7,158 | +23.3% |
| Operating profit (loss) | 9901 | €18,225 | €11,952 | -€6,273 | -34.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €3,379 | €5,580 | +€2,201 | +65.1% |
| Recurring financial charges | 65 | €3,379 | €5,580 | +€2,201 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €14,848 | €6,372 | -€8,476 | -57.1% |
| Income taxes | 67/77 | €132 | €308 | +€176 | +134% |
| Profit (loss) for the period | 9904 | €14,717 | €6,064 | -€8,653 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,717 | €6,064 | -€8,653 | -58.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.