BESTco Solutions: 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.
BESTco Solutions
Largest movements
- Cash +€73,997
up €73,997 (+59.1%), from €125,191 to €199,188
mainly Net result for the year (+€142,645) and Depreciation (+€21,136)
- Receivables within one year +€33,625
up €33,625 (+22.1%), from €151,869 to €185,494
of which Trade receivables: +€30,772
- Tangible fixed assets -€14,514
down €14,514 (-15.1%), from €95,879 to €81,366
of which Furniture and vehicles: -€14,025
- Profit (loss) carried forward +€141,812
up €141,812 (+46.4%), from €305,463 to €447,275
- Tax, wage and social debts -€43,680
down €43,680 (-69.1%), from €63,242 to €19,562
- Gross operating margin +€65,402
up €65,402 (+35.6%), from €183,640 to €249,042
- Financial charges +€40,147
up €40,147 (+31,211%), from €129 to €40,276
- Depreciation +€16,156
up €16,156 (+324%), from €4,979 to €21,136
- Other operating charges -€8,324
down €8,324 (-85.2%), from €9,770 to €1,446
- Taxes +€6,206
up €6,206 (+16.0%), from €38,678 to €44,884
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 | €375,392 | €471,794 | +€96,402 | +25.7% |
| Fixed assets | 21/28 | €95,879 | €81,366 | -€14,514 | -15.1% |
| Tangible fixed assets | 22/27 | €95,879 | €81,366 | -€14,514 | -15.1% |
| Plant, machinery and equipment | 23 | €2,213 | €1,724 | -€489 | -22.1% |
| Furniture and vehicles | 24 | €93,666 | €79,642 | -€14,025 | -15.0% |
| Current assets | 29/58 | €279,513 | €390,428 | +€110,916 | +39.7% |
| Amounts receivable within one year | 40/41 | €151,869 | €185,494 | +€33,625 | +22.1% |
| Trade receivables | 40 | €137,643 | €168,414 | +€30,772 | +22.4% |
| Other amounts receivable | 41 | €14,227 | €17,080 | +€2,853 | +20.1% |
| Cash at bank and in hand | 54/58 | €125,191 | €199,188 | +€73,997 | +59.1% |
| Deferred charges and accrued income | 490/1 | €2,453 | €5,747 | +€3,294 | +134% |
| Total equity and liabilities | 10/49 | €375,392 | €471,794 | +€96,402 | +25.7% |
| Equity | 10/15 | €308,463 | €450,275 | +€141,812 | +46.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,463 | €447,275 | +€141,812 | +46.4% |
| Amounts payable | 17/49 | €66,929 | €21,519 | -€45,410 | -67.8% |
| Amounts payable within one year | 42/48 | €66,929 | €21,519 | -€45,410 | -67.8% |
| Financial debts | 43 | - | €772 | +€772 | |
| Credit institutions | 430/8 | - | €772 | +€772 | |
| Trade debts | 44 | €2,855 | €351 | -€2,503 | -87.7% |
| Suppliers | 440/4 | €2,855 | €351 | -€2,503 | -87.7% |
| Taxes, remuneration and social security | 45 | €63,242 | €19,562 | -€43,680 | -69.1% |
| Taxes | 450/3 | €63,242 | €19,562 | -€43,680 | -69.1% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €21,136 | +€16,156 | +324% |
| Other operating charges | 640/8 | €9,770 | €1,446 | -€8,324 | -85.2% |
| Non-recurring operating charges | 66A | €1,115 | €0 | -€1,115 | -100% |
| Gross operating margin | 9900 | €183,640 | €249,042 | +€65,402 | +35.6% |
| Operating profit (loss) | 9901 | €167,776 | €226,461 | +€58,685 | +35.0% |
| Financial income | 75/76B | €1,769 | €1,344 | -€425 | -24.0% |
| Recurring financial income | 75 | €1,769 | €1,344 | -€425 | -24.0% |
| Financial charges | 65/66B | €129 | €40,276 | +€40,147 | +31,211% |
| Recurring financial charges | 65 | €129 | €40,276 | +€40,147 | +31,211% |
| Profit (loss) for the period before taxes | 9903 | €169,417 | €187,529 | +€18,113 | +10.7% |
| Income taxes | 67/77 | €38,678 | €44,884 | +€6,206 | +16.0% |
| Profit (loss) for the period | 9904 | €130,739 | €142,645 | +€11,906 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €130,739 | €142,645 | +€11,906 | +9.1% |
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 26 October 2026 via checked.be.