BESTBRIDGE: what changed
Two fiscal 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.
BESTBRIDGE
Largest movements
- Cash +€18,676
up €18,676 (+22.9%), from €81,531 to €100,207
mainly Deferred charges and accrued income (+€13,202) and Other debts (+€10,914)
- Deferred charges and accrued income -€13,202
no longer reported in 2024 (was €13,202)
- Trade debts -€14,346
down €14,346 (-24.4%), from €58,774 to €44,428
- Other debts +€10,914
up €10,914 (+32.9%), from €33,128 to €44,042
- Profit (loss) carried forward +€8,539
up €8,539 (+17.7%), from -€48,247 to -€39,708
- Purchases and services -€34,493
down €34,493 (-50.3%), from €68,567 to €34,074
- Turnover -€29,880
down €29,880 (-40.7%), from €73,435 to €43,555
- Gross operating margin +€4,612
up €4,612 (+94.7%), from €4,868 to €9,480
- Taxes -€4,084
down €4,084, from €3,959 to -€125
- Financial income -€2,931
no longer reported in 2024 (was €2,931)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,678 | €109,152 | +€5,474 | +5.3% |
| Fixed assets | 21/28 | €2,945 | €2,945 | = | 0.0% |
| Financial fixed assets | 28 | €2,945 | €2,945 | = | 0.0% |
| Current assets | 29/58 | €100,733 | €106,207 | +€5,474 | +5.4% |
| Current investments | 50/53 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,531 | €100,207 | +€18,676 | +22.9% |
| Deferred charges and accrued income | 490/1 | €13,202 | - | -€13,202 | |
| Total equity and liabilities | 10/49 | €103,678 | €109,152 | +€5,474 | +5.3% |
| Equity | 10/15 | €10,256 | €18,795 | +€8,539 | +83.3% |
| Contributions | 10/11 | €58,503 | €58,503 | = | 0.0% |
| Capital | 10 | €58,503 | €58,503 | = | 0.0% |
| Issued capital | 100 | €58,503 | €58,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,247 | -€39,708 | +€8,539 | +17.7% |
| Amounts payable | 17/49 | €93,422 | €90,357 | -€3,065 | -3.3% |
| Amounts payable within one year | 42/48 | €93,422 | €90,357 | -€3,065 | -3.3% |
| Trade debts | 44 | €58,774 | €44,428 | -€14,346 | -24.4% |
| Suppliers | 440/4 | €58,774 | €44,428 | -€14,346 | -24.4% |
| Taxes, remuneration and social security | 45 | €1,520 | €1,887 | +€367 | +24.1% |
| Taxes | 450/3 | €1,520 | €1,887 | +€367 | +24.1% |
| Other amounts payable | 47/48 | €33,128 | €44,042 | +€10,914 | +32.9% |
| Turnover | 70 | €73,435 | €43,555 | -€29,880 | -40.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,567 | €34,074 | -€34,493 | -50.3% |
| Other operating charges | 640/8 | €162 | €857 | +€695 | +429.0% |
| Gross operating margin | 9900 | €4,868 | €9,480 | +€4,612 | +94.7% |
| Operating profit (loss) | 9901 | €4,706 | €8,623 | +€3,917 | +83.2% |
| Financial income | 75/76B | €2,931 | - | -€2,931 | |
| Recurring financial income | 75 | €2,931 | - | -€2,931 | |
| Financial charges | 65/66B | €185 | €209 | +€24 | +13.0% |
| Recurring financial charges | 65 | €185 | €209 | +€24 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €7,452 | €8,414 | +€962 | +12.9% |
| Income taxes | 67/77 | €3,959 | -€125 | -€4,084 | |
| Profit (loss) for the period | 9904 | €3,493 | €8,539 | +€5,046 | +144.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,493 | €8,539 | +€5,046 | +144.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.