BESTOFTV BENELUX: 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.
BESTOFTV BENELUX
Largest movements
- Receivables within one year -€284,947
down €284,947 (-26.6%), from €1.1m to €786,756
of which Trade receivables: -€353,283
- Cash +€54,751
up €54,751 (+9.4%), from €582,895 to €637,646
mainly Receivables within one year (+€284,947) and Depreciation (+€55,440)
- Tangible fixed assets +€53,328
up €53,328 (+118%), from €45,090 to €98,418
of which Other tangible fixed assets: +€56,722
- Intangible fixed assets -€27,141
down €27,141 (-55.2%), from €49,129 to €21,988
- Other debts -€150,000
no longer reported in 2025 (was €150,000)
- Trade debts -€96,365
down €96,365 (-23.5%), from €409,807 to €313,443
- Accrued charges and deferred income +€29,787
new in 2025: €29,787
- Profit (loss) carried forward +€26,844
up €26,844 (+2.4%), from €1.1m to €1.1m
- Gross operating margin -€248,447
down €248,447 (-23.7%), from €1.0m to €797,813
- Staff costs +€118,080
up €118,080 (+21.9%), from €539,361 to €657,441
- Taxes -€96,708
down €96,708 (-80.5%), from €120,175 to €23,466
- Write-downs +€29,130
up €29,130, from -€10,319 to €18,811
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 | €1,755,953 | €1,568,198 | -€187,755 | -10.7% |
| Fixed assets | 21/28 | €98,236 | €124,423 | +€26,187 | +26.7% |
| Intangible fixed assets | 21 | €49,129 | €21,988 | -€27,141 | -55.2% |
| Tangible fixed assets | 22/27 | €45,090 | €98,418 | +€53,328 | +118% |
| Furniture and vehicles | 24 | €42,657 | €39,263 | -€3,394 | -8.0% |
| Other tangible fixed assets | 26 | €2,433 | €59,155 | +€56,722 | +2,332% |
| Financial fixed assets | 28 | €4,017 | €4,017 | = | 0.0% |
| Current assets | 29/58 | €1,657,717 | €1,443,775 | -€213,942 | -12.9% |
| Amounts receivable within one year | 40/41 | €1,071,703 | €786,756 | -€284,947 | -26.6% |
| Trade receivables | 40 | €1,063,506 | €710,222 | -€353,283 | -33.2% |
| Other amounts receivable | 41 | €8,197 | €76,534 | +€68,337 | +834% |
| Cash at bank and in hand | 54/58 | €582,895 | €637,646 | +€54,751 | +9.4% |
| Deferred charges and accrued income | 490/1 | €3,119 | €19,373 | +€16,254 | +521% |
| Total equity and liabilities | 10/49 | €1,755,953 | €1,568,198 | -€187,755 | -10.7% |
| Equity | 10/15 | €1,114,231 | €1,141,075 | +€26,844 | +2.4% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,098,171 | €1,125,015 | +€26,844 | +2.4% |
| Amounts payable | 17/49 | €641,722 | €427,124 | -€214,599 | -33.4% |
| Amounts payable within one year | 42/48 | €641,722 | €397,337 | -€244,386 | -38.1% |
| Trade debts | 44 | €409,807 | €313,443 | -€96,365 | -23.5% |
| Suppliers | 440/4 | €409,807 | €313,443 | -€96,365 | -23.5% |
| Taxes, remuneration and social security | 45 | €81,915 | €83,894 | +€1,979 | +2.4% |
| Taxes | 450/3 | €35,234 | €31,723 | -€3,510 | -10.0% |
| Remuneration and social security | 454/9 | €46,681 | €52,171 | +€5,489 | +11.8% |
| Other amounts payable | 47/48 | €150,000 | - | -€150,000 | |
| Accrued charges and deferred income | 492/3 | - | €29,787 | +€29,787 | |
| Remuneration, social security and pensions | 62 | €539,361 | €657,441 | +€118,080 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,538 | €55,440 | -€9,097 | -14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,319 | €18,811 | +€29,130 | |
| Other operating charges | 640/8 | €1,332 | €1,401 | +€69 | +5.2% |
| Gross operating margin | 9900 | €1,046,260 | €797,813 | -€248,447 | -23.7% |
| Operating profit (loss) | 9901 | €451,349 | €64,719 | -€386,630 | -85.7% |
| Financial income | 75/76B | €513 | €3,312 | +€2,799 | +546% |
| Recurring financial income | 75 | €513 | €3,312 | +€2,799 | +546% |
| Financial charges | 65/66B | €17,658 | €17,721 | +€64 | +0.4% |
| Recurring financial charges | 65 | €17,658 | €17,721 | +€64 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €434,205 | €50,310 | -€383,895 | -88.4% |
| Income taxes | 67/77 | €120,175 | €23,466 | -€96,708 | -80.5% |
| Profit (loss) for the period | 9904 | €314,030 | €26,844 | -€287,186 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €314,030 | €26,844 | -€287,186 | -91.5% |
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 23 October 2026 via checked.be.