BESTPOOL: 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.
BESTPOOL
Largest movements
- Stocks and contracts -€59,181
no longer reported in 2025 (was €59,181)
of which Stocks: -€32,334
- Cash -€36,194
down €36,194 (-100.0%), from €36,194 to €0
mainly Net result for the year (-€107,279) and Debts after one year (-€6,187)
- Tangible fixed assets -€6,245
down €6,245 (-54.7%), from €11,411 to €5,166
of which Furniture and vehicles: -€4,998
- Deferred charges and accrued income -€4,540
no longer reported in 2025 (was €4,540)
- Profit (loss) carried forward -€107,279
down €107,279, from €67,320 to -€39,960
- Trade debts +€8,148
up €8,148, from €0 to €8,148
- Debts after one year -€6,187
down €6,187 (-35.2%), from €17,579 to €11,392
- Tax, wage and social debts -€5,835
down €5,835 (-99.7%), from €5,854 to €18
- Short-term financial debts +€4,395
new in 2025: €4,395
- Gross operating margin -€100,616
down €100,616, from €1,964 to -€98,652
- Depreciation +€4,325
up €4,325 (+225.2%), from €1,920 to €6,245
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 | €131,229 | €25,944 | -€105,285 | -80.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,411 | €5,166 | -€6,245 | -54.7% |
| Tangible fixed assets | 22/27 | €11,411 | €5,166 | -€6,245 | -54.7% |
| Plant, machinery and equipment | 23 | €1,783 | €536 | -€1,247 | -69.9% |
| Furniture and vehicles | 24 | €9,628 | €4,630 | -€4,998 | -51.9% |
| Current assets | 29/58 | €119,818 | €20,778 | -€99,039 | -82.7% |
| Stocks and contracts in progress | 3 | €59,181 | - | -€59,181 | |
| Stocks | 30/36 | €32,334 | - | -€32,334 | |
| Contracts in progress | 37 | €26,847 | - | -€26,847 | |
| Amounts receivable within one year | 40/41 | €19,903 | €20,778 | +€876 | +4.4% |
| Trade receivables | 40 | €8,161 | €9,622 | +€1,461 | +17.9% |
| Other amounts receivable | 41 | €11,742 | €11,156 | -€586 | -5.0% |
| Cash at bank and in hand | 54/58 | €36,194 | €0 | -€36,194 | -100.0% |
| Deferred charges and accrued income | 490/1 | €4,540 | - | -€4,540 | |
| Total equity and liabilities | 10/49 | €131,229 | €25,944 | -€105,285 | -80.2% |
| Equity | 10/15 | €81,580 | -€25,700 | -€107,279 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,320 | -€39,960 | -€107,279 | |
| Amounts payable | 17/49 | €49,649 | €51,644 | +€1,994 | +4.0% |
| Amounts payable after more than one year | 17 | €17,579 | €11,392 | -€6,187 | -35.2% |
| Financial debts | 170/4 | €17,579 | €11,392 | -€6,187 | -35.2% |
| Amounts payable within one year | 42/48 | €32,070 | €40,251 | +€8,182 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €5,964 | €6,187 | +€224 | +3.8% |
| Financial debts | 43 | - | €4,395 | +€4,395 | |
| Credit institutions | 430/8 | - | €4,395 | +€4,395 | |
| Trade debts | 44 | €0 | €8,148 | +€8,148 | |
| Suppliers | 440/4 | €0 | €8,148 | +€8,148 | |
| Taxes, remuneration and social security | 45 | €5,854 | €18 | -€5,835 | -99.7% |
| Taxes | 450/3 | €5,854 | €18 | -€5,835 | -99.7% |
| Other amounts payable | 47/48 | €20,253 | €21,503 | +€1,250 | +6.2% |
| Non-recurring operating income | 76A | - | €433 | +€433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €6,245 | +€4,325 | +225.2% |
| Other operating charges | 640/8 | €1,752 | €973 | -€780 | -44.5% |
| Gross operating margin | 9900 | €1,964 | -€98,652 | -€100,616 | |
| Operating profit (loss) | 9901 | -€1,708 | -€105,870 | -€104,162 | -6097.1% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €1,603 | €1,344 | -€259 | -16.2% |
| Recurring financial charges | 65 | €1,603 | €1,344 | -€259 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,312 | -€107,103 | -€103,791 | -3134.0% |
| Income taxes | 67/77 | €160 | €176 | +€16 | +10.1% |
| Profit (loss) for the period | 9904 | -€3,472 | -€107,279 | -€103,807 | -2990.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,472 | -€107,279 | -€103,807 | -2990.0% |
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 11 October 2026 via checked.be.