BESTGEST: 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.
BESTGEST
Largest movements
- Receivables within one year -€14,318
down €14,318 (-83.7%), from €17,097 to €2,780
of which Trade receivables: -€17,097
- Cash -€6,973
down €6,973 (-6.5%), from €107,155 to €100,182
mainly Tax, wage and social debts (-€26,525) and Trade debts (-€9,621)
- Tax, wage and social debts -€26,525
no longer reported in 2025 (was €26,525)
- Reserves +€21,000
up €21,000 (+6.4%), from €328,244 to €349,244
of which Distributable reserves: +€21,000
- Trade debts -€9,621
down €9,621 (-72.2%), from €13,317 to €3,696
- Gross operating margin -€88,277
down €88,277 (-78.0%), from €113,126 to €24,849
- Taxes -€29,644
down €29,644 (-70.8%), from €41,882 to €12,238
- Financial income -€23,351
down €23,351 (-68.7%), from €33,971 to €10,619
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 | €510,477 | €495,117 | -€15,360 | -3.0% |
| Fixed assets | 21/28 | €2,636 | €2,665 | +€30 | +1.1% |
| Tangible fixed assets | 22/27 | €2,636 | €2,665 | +€30 | +1.1% |
| Plant, machinery and equipment | 23 | €867 | €578 | -€289 | -33.3% |
| Furniture and vehicles | 24 | €268 | €587 | +€319 | +118.8% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €507,841 | €492,452 | -€15,390 | -3.0% |
| Amounts receivable within one year | 40/41 | €17,097 | €2,780 | -€14,318 | -83.7% |
| Trade receivables | 40 | €17,097 | - | -€17,097 | |
| Other amounts receivable | 41 | - | €2,780 | +€2,780 | |
| Current investments | 50/53 | €381,619 | €384,019 | +€2,400 | +0.6% |
| Cash at bank and in hand | 54/58 | €107,155 | €100,182 | -€6,973 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,970 | €5,471 | +€3,501 | +177.7% |
| Total equity and liabilities | 10/49 | €510,477 | €495,117 | -€15,360 | -3.0% |
| Equity | 10/15 | €468,788 | €489,863 | +€21,075 | +4.5% |
| Contributions | 10/11 | €42,442 | €42,442 | = | 0.0% |
| Reserves | 13 | €328,244 | €349,244 | +€21,000 | +6.4% |
| Non-distributable reserves | 130/1 | €4,244 | €4,244 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,244 | €4,244 | = | 0.0% |
| Distributable reserves | 133 | €324,000 | €345,000 | +€21,000 | +6.5% |
| Profit (loss) carried forward | 14 | €98,102 | €98,177 | +€75 | +0.1% |
| Amounts payable | 17/49 | €41,689 | €5,254 | -€36,435 | -87.4% |
| Amounts payable within one year | 42/48 | €41,689 | €5,254 | -€36,435 | -87.4% |
| Trade debts | 44 | €13,317 | €3,696 | -€9,621 | -72.2% |
| Suppliers | 440/4 | €13,317 | €3,696 | -€9,621 | -72.2% |
| Taxes, remuneration and social security | 45 | €26,525 | - | -€26,525 | |
| Taxes | 450/3 | €26,525 | - | -€26,525 | |
| Other amounts payable | 47/48 | €1,848 | €1,558 | -€290 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €620 | -€189 | -23.3% |
| Other operating charges | 640/8 | €829 | €1,137 | +€309 | +37.2% |
| Gross operating margin | 9900 | €113,126 | €24,849 | -€88,277 | -78.0% |
| Operating profit (loss) | 9901 | €111,488 | €23,091 | -€88,397 | -79.3% |
| Financial income | 75/76B | €33,971 | €10,619 | -€23,351 | -68.7% |
| Recurring financial income | 75 | €33,971 | €10,619 | -€23,351 | -68.7% |
| Financial charges | 65/66B | €238 | €397 | +€159 | +66.7% |
| Recurring financial charges | 65 | €238 | €397 | +€159 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €145,220 | €33,313 | -€111,907 | -77.1% |
| Income taxes | 67/77 | €41,882 | €12,238 | -€29,644 | -70.8% |
| Profit (loss) for the period | 9904 | €103,338 | €21,075 | -€82,263 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,338 | €21,075 | -€82,263 | -79.6% |
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 3 October 2026 via checked.be.