BEST UNIVERSAL TRADE: what changed
BEST UNIVERSAL TRADE
Largest movements
- Cash +€3,569
up €3,569 (+66.4%), from €5,372 to €8,941
mainly Trade debts (+€2,085) and Receivables within one year (+€2,017)
- Receivables within one year -€2,017
down €2,017 (-10.2%), from €19,705 to €17,688
of which Other amounts receivable: -€1,815
- Trade debts +€2,085
up €2,085 (+333%), from €627 to €2,712
- Reserves -€850
down €850 (-5.0%), from €16,850 to €16,000
of which Distributable reserves: -€850
- Gross operating margin -€317
down €317 (-12.7%), from €2,496 to €2,179
- Other operating charges -€80
down €80 (-3.1%), from €2,591 to €2,511
- Financial charges +€60
up €60 (+29.5%), from €205 to €265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,830 | €27,454 | +€1,623 | +6.3% |
| Current assets | 29/58 | €25,830 | €27,454 | +€1,623 | +6.3% |
| Amounts receivable within one year | 40/41 | €19,705 | €17,688 | -€2,017 | -10.2% |
| Trade receivables | 40 | €517 | €315 | -€202 | -39.1% |
| Other amounts receivable | 41 | €19,188 | €17,373 | -€1,815 | -9.5% |
| Cash at bank and in hand | 54/58 | €5,372 | €8,941 | +€3,569 | +66.4% |
| Deferred charges and accrued income | 490/1 | €753 | €824 | +€71 | +9.5% |
| Total equity and liabilities | 10/49 | €25,830 | €27,454 | +€1,623 | +6.3% |
| Equity | 10/15 | €25,203 | €24,609 | -€594 | -2.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €16,850 | €16,000 | -€850 | -5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,850 | €16,000 | -€850 | -5.0% |
| Profit (loss) carried forward | 14 | €353 | €609 | +€256 | +72.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €627 | €2,844 | +€2,217 | +354% |
| Amounts payable within one year | 42/48 | €627 | €2,844 | +€2,217 | +354% |
| Trade debts | 44 | €627 | €2,712 | +€2,085 | +333% |
| Suppliers | 440/4 | €627 | €2,712 | +€2,085 | +333% |
| Taxes, remuneration and social security | 45 | - | €132 | +€132 | |
| Taxes | 450/3 | - | €132 | +€132 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €2,591 | €2,511 | -€80 | -3.1% |
| Gross operating margin | 9900 | €2,496 | €2,179 | -€317 | -12.7% |
| Operating profit (loss) | 9901 | -€95 | -€332 | -€237 | -251% |
| Financial income | 75/76B | €0 | €3 | +€3 | +6,160% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +6,160% |
| Financial charges | 65/66B | €205 | €265 | +€60 | +29.5% |
| Recurring financial charges | 65 | €205 | €265 | +€60 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€299 | -€594 | -€294 | -98.3% |
| Profit (loss) for the period | 9904 | -€299 | -€594 | -€294 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€299 | -€594 | -€294 | -98.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.