BEST vast: 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 vast
Largest movements
- Tangible fixed assets -€10,283
down €10,283 (-18.4%), from €56,010 to €45,726
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€13,362
down €13,362 (-100%), from €13,362 to €0
- Gross operating margin -€4,691
down €4,691 (-42.5%), from €11,044 to €6,352
- Financial income -€172
down €172 (-79.1%), from €218 to €46
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 | €613,822 | €600,445 | -€13,377 | -2.2% |
| Fixed assets | 21/28 | €56,010 | €45,726 | -€10,283 | -18.4% |
| Tangible fixed assets | 22/27 | €56,010 | €45,726 | -€10,283 | -18.4% |
| Land and buildings | 22 | €56,010 | €45,726 | -€10,283 | -18.4% |
| Current assets | 29/58 | €557,812 | €554,718 | -€3,094 | -0.6% |
| Amounts receivable after more than one year | 29 | €553,500 | €553,500 | = | 0.0% |
| Other amounts receivable | 291 | €553,500 | €553,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,106 | €0 | -€4,106 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,106 | €0 | -€4,106 | -100% |
| Cash at bank and in hand | 54/58 | €206 | €1,218 | +€1,012 | +491% |
| Total equity and liabilities | 10/49 | €613,822 | €600,445 | -€13,377 | -2.2% |
| Equity | 10/15 | €604,485 | €599,335 | -€5,150 | -0.9% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €484,485 | €484,485 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €484,485 | €484,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,150 | -€5,150 | |
| Amounts payable | 17/49 | €9,337 | €1,109 | -€8,228 | -88.1% |
| Amounts payable within one year | 42/48 | €9,337 | €1,109 | -€8,228 | -88.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,392 | €1,109 | -€2,282 | -67.3% |
| Taxes | 450/3 | €3,392 | €1,109 | -€2,282 | -67.3% |
| Other amounts payable | 47/48 | €5,946 | €0 | -€5,946 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,283 | €10,283 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,193 | €1,229 | +€36 | +3.0% |
| Gross operating margin | 9900 | €11,044 | €6,352 | -€4,691 | -42.5% |
| Operating profit (loss) | 9901 | -€433 | -€5,160 | -€4,727 | -1,092% |
| Financial income | 75/76B | €218 | €46 | -€172 | -79.1% |
| Recurring financial income | 75 | €218 | €46 | -€172 | -79.1% |
| Financial charges | 65/66B | €60 | €35 | -€25 | -41.7% |
| Recurring financial charges | 65 | €60 | €35 | -€25 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€275 | -€5,150 | -€4,874 | -1,772% |
| Income taxes | 67/77 | €13,362 | €0 | -€13,362 | -100% |
| Profit (loss) for the period | 9904 | -€13,637 | -€5,150 | +€8,487 | +62.2% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €0 | -€42,100 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €28,463 | -€5,150 | -€33,613 |
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 19 October 2026 via checked.be.