BESTVLEES: 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.
What changed
BESTVLEES
NACE 46.231, Wholesale of live animals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€38,396
2024 · €16,663-€55,059
Equity
€722,555
2024 · €760,951-€38,396
Cash
€3,006
2024 · €9,945-€6,939
Balance sheet total
€1.5m
2024 · €1.5m+€32,502
Largest movements
Assets
- Receivables within one year +€38,649
up €38,649 (+5.7%), from €675,977 to €714,625
of which Other amounts receivable: +€54,133
Equity and liabilities
- Trade debts +€121,767
up €121,767 (+43.1%), from €282,839 to €404,607
- Reserves -€38,396
down €38,396 (-5.2%), from €735,951 to €697,555
of which Distributable reserves: -€27,877
- Debts after one year -€36,769
down €36,769 (-15.7%), from €234,553 to €197,784
- Tax, wage and social debts -€23,424
down €23,424 (-73.1%), from €32,047 to €8,623
of which Taxes: -€22,866
Income statement
- Gross operating margin -€43,013
down €43,013 (-40.6%), from €105,835 to €62,822
- Depreciation +€4,774
up €4,774 (+5.7%), from €83,045 to €87,818
- Staff costs +€4,384
up €4,384 (+40.4%), from €10,838 to €15,221
- Financial income -€3,122
down €3,122 (-12.0%), from €25,971 to €22,849
- Other operating charges -€2,242
down €2,242 (-19.3%), from €11,621 to €9,379
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.
Result 2024
€16,663
Gross operating margin
-€43,013
Staff costs
-€4,384
Depreciation
-€4,774
Other operating charges
+€2,242
Other operating items
-€1,699
Financial income
-€3,122
Financial charges
+€1,363
Taxes
-€1,674
Result 2025
-€38,396
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€94,534
Investment
-€78,713
Financing
-€22,760
Cash 2024
€9,945
From operations (derived)
+€94,534
Net result for the year
-€38,396
Depreciation
+€87,818
Receivables within one year
-€38,649
Deferred charges and accrued income
-€9,897
Provisions
-€2,630
Trade debts
+€121,767
Tax, wage and social debts
-€23,424
Accrued charges and deferred income
-€2,056
Investment (derived)
-€78,713
Investment in fixed assets (net)
-€78,713
Financing
-€22,760
Debts after one year
-€36,769
Current portion of long-term debt
+€14,009
Cash 2025
€3,006
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,502,833 | €1,535,334 | +€32,502 | +2.2% |
| Fixed assets | 21/28 | €521,331 | €512,225 | -€9,105 | -1.7% |
| Intangible fixed assets | 21 | €468 | €0 | -€468 | -100% |
| Tangible fixed assets | 22/27 | €519,449 | €510,812 | -€8,637 | -1.7% |
| Land and buildings | 22 | €359,462 | €342,804 | -€16,658 | -4.6% |
| Plant, machinery and equipment | 23 | €26,755 | €19,124 | -€7,632 | -28.5% |
| Furniture and vehicles | 24 | €133,232 | €148,884 | +€15,652 | +11.7% |
| Financial fixed assets | 28 | €1,413 | €1,413 | = | 0.0% |
| Current assets | 29/58 | €981,502 | €1,023,109 | +€41,607 | +4.2% |
| Amounts receivable after more than one year | 29 | €286,504 | €286,504 | = | 0.0% |
| Other amounts receivable | 291 | €286,504 | €286,504 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €675,977 | €714,625 | +€38,649 | +5.7% |
| Trade receivables | 40 | €336,250 | €320,765 | -€15,485 | -4.6% |
| Other amounts receivable | 41 | €339,726 | €393,860 | +€54,133 | +15.9% |
| Cash at bank and in hand | 54/58 | €9,945 | €3,006 | -€6,939 | -69.8% |
| Deferred charges and accrued income | 490/1 | €9,077 | €18,974 | +€9,897 | +109% |
| Total equity and liabilities | 10/49 | €1,502,833 | €1,535,334 | +€32,502 | +2.2% |
| Equity | 10/15 | €760,951 | €722,555 | -€38,396 | -5.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €735,951 | €697,555 | -€38,396 | -5.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €98,120 | €87,601 | -€10,519 | -10.7% |
| Distributable reserves | 133 | €635,331 | €607,454 | -€27,877 | -4.4% |
| Provisions and deferred taxes | 16 | €24,530 | €21,900 | -€2,630 | -10.7% |
| Deferred taxes | 168 | €24,530 | €21,900 | -€2,630 | -10.7% |
| Amounts payable | 17/49 | €717,352 | €790,879 | +€73,527 | +10.2% |
| Amounts payable after more than one year | 17 | €234,553 | €197,784 | -€36,769 | -15.7% |
| Financial debts | 170/4 | €234,553 | €197,784 | -€36,769 | -15.7% |
| Amounts payable within one year | 42/48 | €480,743 | €593,095 | +€112,353 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €90,856 | €104,866 | +€14,009 | +15.4% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €282,839 | €404,607 | +€121,767 | +43.1% |
| Suppliers | 440/4 | €282,839 | €404,607 | +€121,767 | +43.1% |
| Taxes, remuneration and social security | 45 | €32,047 | €8,623 | -€23,424 | -73.1% |
| Taxes | 450/3 | €28,988 | €6,123 | -€22,866 | -78.9% |
| Remuneration and social security | 454/9 | €3,059 | €2,500 | -€558 | -18.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,056 | €0 | -€2,056 | -100% |
| Remuneration, social security and pensions | 62 | €10,838 | €15,221 | +€4,384 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,045 | €87,818 | +€4,774 | +5.7% |
| Other operating charges | 640/8 | €11,621 | €9,379 | -€2,242 | -19.3% |
| Non-recurring operating charges | 66A | €0 | €1,699 | +€1,699 | |
| Gross operating margin | 9900 | €105,835 | €62,822 | -€43,013 | -40.6% |
| Operating profit (loss) | 9901 | €332 | -€51,295 | -€51,627 | |
| Financial income | 75/76B | €25,971 | €22,849 | -€3,122 | -12.0% |
| Recurring financial income | 75 | €25,971 | €22,849 | -€3,122 | -12.0% |
| Financial charges | 65/66B | €12,593 | €11,229 | -€1,363 | -10.8% |
| Recurring financial charges | 65 | €12,593 | €11,229 | -€1,363 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €13,710 | -€39,675 | -€53,385 | |
| Transfer from deferred taxes | 780 | €2,630 | €2,630 | = | 0.0% |
| Income taxes | 67/77 | -€323 | €1,351 | +€1,674 | |
| Profit (loss) for the period | 9904 | €16,663 | -€38,396 | -€55,059 | |
| Transfer from tax-exempt reserves | 789 | €10,519 | €10,519 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,182 | -€27,877 | -€55,059 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.