BESTSERV: what changed
BESTSERV
Largest movements
- Cash -€22,773
down €22,773 (-22.9%), from €99,293 to €76,520
mainly Contributions, distributions and other (-€58,823) and Net result for the year (-€17,623)
- Tangible fixed assets -€12,407
down €12,407 (-53.8%), from €23,044 to €10,637
- Receivables within one year +€3,155
up €3,155 (+100%), from €3,152 to €6,307
of which Trade receivables: +€2,667
- Deferred charges and accrued income +€3,057
new in 2025: €3,057
- Profit (loss) carried forward -€76,446
down €76,446 (-71.5%), from €106,983 to €30,537
- Other debts +€48,693
up €48,693 (+3,667%), from €1,328 to €50,021
- Tax, wage and social debts -€1,550
down €1,550 (-9.8%), from €15,771 to €14,221
- Gross operating margin -€32,618
down €32,618, from €28,389 to -€4,229
- Taxes -€4,595
down €4,595 (-96.3%), from €4,771 to €176
- Depreciation -€762
down €762 (-5.8%), from €13,169 to €12,407
- Other operating charges +€390
up €390 (+398%), from €98 to €488
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 | €125,489 | €96,521 | -€28,969 | -23.1% |
| Fixed assets | 21/28 | €23,044 | €10,637 | -€12,407 | -53.8% |
| Tangible fixed assets | 22/27 | €23,044 | €10,637 | -€12,407 | -53.8% |
| Furniture and vehicles | 24 | €23,044 | €10,637 | -€12,407 | -53.8% |
| Current assets | 29/58 | €102,445 | €85,883 | -€16,562 | -16.2% |
| Amounts receivable within one year | 40/41 | €3,152 | €6,307 | +€3,155 | +100% |
| Trade receivables | 40 | €3,000 | €5,667 | +€2,667 | +88.9% |
| Other amounts receivable | 41 | €152 | €640 | +€488 | +321% |
| Cash at bank and in hand | 54/58 | €99,293 | €76,520 | -€22,773 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €3,057 | +€3,057 | |
| Total equity and liabilities | 10/49 | €125,489 | €96,521 | -€28,969 | -23.1% |
| Equity | 10/15 | €108,383 | €31,937 | -€76,446 | -70.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,983 | €30,537 | -€76,446 | -71.5% |
| Amounts payable | 17/49 | €17,106 | €64,584 | +€47,478 | +278% |
| Amounts payable within one year | 42/48 | €17,106 | €64,584 | +€47,478 | +278% |
| Trade debts | 44 | €7 | €342 | +€335 | +4,781% |
| Suppliers | 440/4 | €7 | €342 | +€335 | +4,781% |
| Taxes, remuneration and social security | 45 | €15,771 | €14,221 | -€1,550 | -9.8% |
| Taxes | 450/3 | €15,771 | €14,221 | -€1,550 | -9.8% |
| Other amounts payable | 47/48 | €1,328 | €50,021 | +€48,693 | +3,667% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,169 | €12,407 | -€762 | -5.8% |
| Other operating charges | 640/8 | €98 | €488 | +€390 | +398% |
| Gross operating margin | 9900 | €28,389 | -€4,229 | -€32,618 | |
| Operating profit (loss) | 9901 | €15,122 | -€17,125 | -€32,247 | |
| Financial charges | 65/66B | €180 | €322 | +€142 | +79.0% |
| Recurring financial charges | 65 | €180 | €322 | +€142 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €14,942 | -€17,447 | -€32,389 | |
| Income taxes | 67/77 | €4,771 | €176 | -€4,595 | -96.3% |
| Profit (loss) for the period | 9904 | €10,171 | -€17,623 | -€27,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,171 | -€17,623 | -€27,794 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.