BESTCOM: 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.
BESTCOM
Largest movements
- Cash -€1,496
down €1,496 (-84.5%), from €1,769 to €274
mainly Net result for the year (-€5,885)
- Profit (loss) carried forward -€5,885
down €5,885 (-4.6%), from -€128,522 to -€134,407
- Other debts +€4,334
new in 2025: €4,334
- Financial income -€3,282
no longer reported in 2025 (was €3,282)
of which Financial income: -€3,282
- Gross operating margin -€2,579
down €2,579 (-81.3%), from -€3,171 to -€5,749
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €21,706 | €20,155 | -€1,551 | -7.1% |
| Current assets | 29/58 | €21,706 | €20,155 | -€1,551 | -7.1% |
| Amounts receivable within one year | 40/41 | €18,945 | €18,890 | -€55 | -0.3% |
| Trade receivables | 40 | €18,289 | €17,696 | -€593 | -3.2% |
| Other amounts receivable | 41 | €656 | €1,194 | +€537 | +81.9% |
| Cash at bank and in hand | 54/58 | €1,769 | €274 | -€1,496 | -84.5% |
| Deferred charges and accrued income | 490/1 | €992 | €992 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,706 | €20,155 | -€1,551 | -7.1% |
| Equity | 10/15 | €21,243 | €15,358 | -€5,885 | -27.7% |
| Contributions | 10/11 | €148,649 | €148,649 | = | 0.0% |
| Capital | 10 | €148,649 | €148,649 | = | 0.0% |
| Issued capital | 100 | €148,649 | €148,649 | = | 0.0% |
| Reserves | 13 | €1,116 | €1,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,116 | €1,116 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,522 | -€134,407 | -€5,885 | -4.6% |
| Amounts payable | 17/49 | €463 | €4,797 | +€4,334 | +935.9% |
| Amounts payable within one year | 42/48 | €463 | €4,797 | +€4,334 | +935.9% |
| Trade debts | 44 | €463 | €463 | = | 0.0% |
| Suppliers | 440/4 | €463 | €463 | = | 0.0% |
| Other amounts payable | 47/48 | - | €4,334 | +€4,334 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€3,171 | -€5,749 | -€2,579 | -81.3% |
| Operating profit (loss) | 9901 | -€3,558 | -€5,749 | -€2,191 | -61.6% |
| Financial income | 75/76B | €3,282 | - | -€3,282 | |
| Recurring financial income | 75 | €3,282 | - | -€3,282 | |
| Non-recurring financial income | 76B | €3,282 | - | -€3,282 | |
| Financial charges | 65/66B | €154 | €136 | -€18 | -11.5% |
| Recurring financial charges | 65 | €154 | €136 | -€18 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€430 | -€5,885 | -€5,455 | -1268.9% |
| Profit (loss) for the period | 9904 | -€430 | -€5,885 | -€5,455 | -1268.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€430 | -€5,885 | -€5,455 | -1268.9% |
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 8 October 2026 via checked.be.