BESTLIFE: what changed
BESTLIFE
Largest movements
- Tangible fixed assets +€423,871
up €423,871 (+68.6%), from €618,261 to €1.0m
of which Land and buildings: +€424,195
- Cash -€203,872
down €203,872 (-77.8%), from €262,174 to €58,302
mainly Investment in fixed assets (net) (-€472,040) and Net result for the year (-€33,814)
- Current investments -€173,687
no longer reported in 2025 (was €173,687)
- Receivables within one year -€79,996
down €79,996 (-88.9%), from €89,996 to €10,000
of which Other amounts receivable: -€42,496
- Profit (loss) carried forward -€27,904
down €27,904 (-18.5%), from -€151,163 to -€179,068
- Depreciation +€21,291
up €21,291 (+79.2%), from €26,877 to €48,169
- Gross operating margin +€8,502
up €8,502 (+134%), from €6,343 to €14,845
- Financial charges -€3,960
down €3,960 (-99.2%), from €3,992 to €33
- Financial income -€2,781
down €2,781 (-33.4%), from €8,319 to €5,539
of which Financial income: -€6,766
- Other operating charges +€703
up €703 (+10.3%), from €6,798 to €7,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,144,118 | €1,110,435 | -€33,683 | -2.9% |
| Fixed assets | 21/28 | €618,261 | €1,042,132 | +€423,871 | +68.6% |
| Tangible fixed assets | 22/27 | €618,261 | €1,042,132 | +€423,871 | +68.6% |
| Land and buildings | 22 | €611,840 | €1,036,035 | +€424,195 | +69.3% |
| Plant, machinery and equipment | 23 | €6,421 | €5,142 | -€1,280 | -19.9% |
| Furniture and vehicles | 24 | - | €956 | +€956 | |
| Current assets | 29/58 | €525,857 | €68,302 | -€457,555 | -87.0% |
| Amounts receivable within one year | 40/41 | €89,996 | €10,000 | -€79,996 | -88.9% |
| Trade receivables | 40 | €37,500 | - | -€37,500 | |
| Other amounts receivable | 41 | €52,496 | €10,000 | -€42,496 | -81.0% |
| Current investments | 50/53 | €173,687 | - | -€173,687 | |
| Cash at bank and in hand | 54/58 | €262,174 | €58,302 | -€203,872 | -77.8% |
| Total equity and liabilities | 10/49 | €1,144,118 | €1,110,435 | -€33,683 | -2.9% |
| Equity | 10/15 | €985,683 | €951,869 | -€33,814 | -3.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,061,847 | €1,055,937 | -€5,910 | -0.6% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €256,902 | €250,992 | -€5,910 | -2.3% |
| Distributable reserves | 133 | €797,445 | €797,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,163 | -€179,068 | -€27,904 | -18.5% |
| Provisions and deferred taxes | 16 | €85,634 | €83,664 | -€1,970 | -2.3% |
| Deferred taxes | 168 | €85,634 | €83,664 | -€1,970 | -2.3% |
| Amounts payable | 17/49 | €72,801 | €74,902 | +€2,101 | +2.9% |
| Amounts payable within one year | 42/48 | €68,816 | €73,252 | +€4,436 | +6.4% |
| Trade debts | 44 | €2,142 | €3,528 | +€1,386 | +64.7% |
| Suppliers | 440/4 | €2,142 | €3,528 | +€1,386 | +64.7% |
| Other amounts payable | 47/48 | €66,674 | €69,724 | +€3,050 | +4.6% |
| Accrued charges and deferred income | 492/3 | €3,985 | €1,650 | -€2,335 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,877 | €48,169 | +€21,291 | +79.2% |
| Other operating charges | 640/8 | €6,798 | €7,501 | +€703 | +10.3% |
| Gross operating margin | 9900 | €6,343 | €14,845 | +€8,502 | +134% |
| Operating profit (loss) | 9901 | -€27,333 | -€40,825 | -€13,492 | -49.4% |
| Financial income | 75/76B | €8,319 | €5,539 | -€2,781 | -33.4% |
| Recurring financial income | 75 | €8,319 | €1,554 | -€6,766 | -81.3% |
| Non-recurring financial income | 76B | - | €3,985 | +€3,985 | |
| Financial charges | 65/66B | €3,992 | €33 | -€3,960 | -99.2% |
| Recurring financial charges | 65 | €3,992 | €33 | -€3,960 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,005 | -€35,318 | -€12,313 | -53.5% |
| Transfer from deferred taxes | 780 | - | €1,970 | +€1,970 | |
| Income taxes | 67/77 | -€72 | €466 | +€538 | |
| Profit (loss) for the period | 9904 | -€22,934 | -€33,814 | -€10,880 | -47.4% |
| Transfer from tax-exempt reserves | 789 | - | €5,910 | +€5,910 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,934 | -€27,904 | -€4,970 | -21.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.