Bestbuildingconcept: 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.
Bestbuildingconcept
Largest movements
- Cash -€25,845
down €25,845 (-77.3%), from €33,436 to €7,591
mainly Other debts (-€33,086) and Net result for the year (-€9,404)
- Receivables within one year -€15,899
down €15,899 (-60.8%), from €26,153 to €10,255
- Deferred charges and accrued income -€1,739
down €1,739 (-34.8%), from €4,993 to €3,255
- Other debts -€33,086
down €33,086 (-97.8%), from €33,836 to €750
- Profit (loss) carried forward -€9,404
down €9,404, from €0 to -€9,404
- Tax, wage and social debts -€4,345
down €4,345 (-37.7%), from €11,525 to €7,180
- Trade debts +€3,352
up €3,352 (+814.5%), from €412 to €3,763
- Gross operating margin -€59,295
down €59,295, from €51,342 to -€7,953
- Taxes -€13,630
down €13,630 (-100.0%), from €13,630 to €0
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.
Cash bridge derived
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 | €64,584 | €21,101 | -€43,483 | -67.3% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €64,583 | €21,100 | -€43,483 | -67.3% |
| Amounts receivable within one year | 40/41 | €26,153 | €10,255 | -€15,899 | -60.8% |
| Trade receivables | 40 | €26,153 | €10,255 | -€15,899 | -60.8% |
| Cash at bank and in hand | 54/58 | €33,436 | €7,591 | -€25,845 | -77.3% |
| Deferred charges and accrued income | 490/1 | €4,993 | €3,255 | -€1,739 | -34.8% |
| Total equity and liabilities | 10/49 | €64,584 | €21,101 | -€43,483 | -67.3% |
| Equity | 10/15 | €18,812 | €9,408 | -€9,404 | -50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,612 | €12,612 | = | 0.0% |
| Distributable reserves | 133 | €12,612 | €12,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,404 | -€9,404 | |
| Amounts payable | 17/49 | €45,772 | €11,693 | -€34,079 | -74.5% |
| Amounts payable within one year | 42/48 | €45,772 | €11,693 | -€34,079 | -74.5% |
| Trade debts | 44 | €412 | €3,763 | +€3,352 | +814.5% |
| Suppliers | 440/4 | €412 | €3,763 | +€3,352 | +814.5% |
| Taxes, remuneration and social security | 45 | €11,525 | €7,180 | -€4,345 | -37.7% |
| Taxes | 450/3 | €11,525 | €7,180 | -€4,345 | -37.7% |
| Other amounts payable | 47/48 | €33,836 | €750 | -€33,086 | -97.8% |
| Other operating charges | 640/8 | €644 | €660 | +€16 | +2.5% |
| Gross operating margin | 9900 | €51,342 | -€7,953 | -€59,295 | |
| Operating profit (loss) | 9901 | €50,698 | -€8,614 | -€59,312 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €799 | €798 | -€1 | -0.1% |
| Recurring financial charges | 65 | €799 | €798 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €49,899 | -€9,404 | -€59,303 | |
| Income taxes | 67/77 | €13,630 | €0 | -€13,630 | -100.0% |
| Profit (loss) for the period | 9904 | €36,269 | -€9,404 | -€45,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,269 | -€9,404 | -€45,672 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.