BESTDIM: 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.
BESTDIM
Largest movements
- Receivables within one year +€18,159
up €18,159 (+39.1%), from €46,491 to €64,650
of which Trade receivables: +€29,906
- Cash -€8,210
down €8,210 (-40.7%), from €20,189 to €11,979
mainly Trade debts (-€19,166) and Receivables within one year (-€18,159)
- Tangible fixed assets +€3,186
new in 2025: €3,186
of which Furniture and vehicles: +€2,000
- Deferred charges and accrued income +€2,103
new in 2025: €2,103
- Debts after one year +€34,085
new in 2025: €34,085
- Trade debts -€19,166
no longer reported in 2025 (was €19,166)
- Profit (loss) carried forward +€14,777
up €14,777 (+60.5%), from €24,441 to €39,219
- Tax, wage and social debts -€14,458
down €14,458 (-80.0%), from €18,073 to €3,615
of which Remuneration and social security: -€9,807
- Gross operating margin -€11,287
down €11,287 (-36.5%), from €30,890 to €19,603
- Taxes -€2,346
down €2,346 (-38.4%), from €6,110 to €3,764
- Other operating charges +€564
up €564 (+147%), from €384 to €949
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 | €66,680 | €81,918 | +€15,238 | +22.9% |
| Fixed assets | 21/28 | - | €3,186 | +€3,186 | |
| Tangible fixed assets | 22/27 | - | €3,186 | +€3,186 | |
| Plant, machinery and equipment | 23 | - | €1,186 | +€1,186 | |
| Furniture and vehicles | 24 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €66,680 | €78,732 | +€12,051 | +18.1% |
| Amounts receivable within one year | 40/41 | €46,491 | €64,650 | +€18,159 | +39.1% |
| Trade receivables | 40 | €24,859 | €54,765 | +€29,906 | +120% |
| Other amounts receivable | 41 | €21,632 | €9,885 | -€11,747 | -54.3% |
| Cash at bank and in hand | 54/58 | €20,189 | €11,979 | -€8,210 | -40.7% |
| Deferred charges and accrued income | 490/1 | - | €2,103 | +€2,103 | |
| Total equity and liabilities | 10/49 | €66,680 | €81,918 | +€15,238 | +22.9% |
| Equity | 10/15 | €29,441 | €44,219 | +€14,777 | +50.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €0 | - | = | |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,441 | €39,219 | +€14,777 | +60.5% |
| Amounts payable | 17/49 | €37,239 | €37,700 | +€460 | +1.2% |
| Amounts payable after more than one year | 17 | - | €34,085 | +€34,085 | |
| Financial debts | 170/4 | - | €34,085 | +€34,085 | |
| Amounts payable within one year | 42/48 | €37,239 | €3,615 | -€33,624 | -90.3% |
| Trade debts | 44 | €19,166 | - | -€19,166 | |
| Suppliers | 440/4 | €19,166 | €0 | -€19,166 | -100% |
| Taxes, remuneration and social security | 45 | €18,073 | €3,615 | -€14,458 | -80.0% |
| Taxes | 450/3 | €6,253 | €1,602 | -€4,651 | -74.4% |
| Remuneration and social security | 454/9 | €11,820 | €2,013 | -€9,807 | -83.0% |
| Other operating charges | 640/8 | €384 | €949 | +€564 | +147% |
| Gross operating margin | 9900 | €30,890 | €19,603 | -€11,287 | -36.5% |
| Operating profit (loss) | 9901 | €30,506 | €18,654 | -€11,851 | -38.8% |
| Financial income | 75/76B | €382 | €362 | -€20 | -5.3% |
| Recurring financial income | 75 | €382 | €362 | -€20 | -5.3% |
| Financial charges | 65/66B | €336 | €475 | +€139 | +41.3% |
| Recurring financial charges | 65 | €336 | €475 | +€139 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €30,551 | €18,541 | -€12,010 | -39.3% |
| Income taxes | 67/77 | €6,110 | €3,764 | -€2,346 | -38.4% |
| Profit (loss) for the period | 9904 | €24,441 | €14,777 | -€9,664 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,441 | €14,777 | -€9,664 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.