HET BEST: what changed
Two fiscal 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.
HET BEST
Largest movements
- Tangible fixed assets -€11,111
down €11,111 (-100.0%), from €11,111 to €0
- Receivables within one year +€4,740
up €4,740 (+1826.0%), from €260 to €5,000
of which Trade receivables: +€5,000
- Profit (loss) carried forward -€6,979
down €6,979 (-97.8%), from -€7,139 to -€14,118
- Tax, wage and social debts +€608
new in 2025: €608
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €13,208 | €6,838 | -€6,371 | -48.2% |
| Fixed assets | 21/28 | €11,111 | €0 | -€11,111 | -100.0% |
| Tangible fixed assets | 22/27 | €11,111 | €0 | -€11,111 | -100.0% |
| Furniture and vehicles | 24 | €11,111 | €0 | -€11,111 | -100.0% |
| Current assets | 29/58 | €2,097 | €6,838 | +€4,740 | +226.0% |
| Amounts receivable within one year | 40/41 | €260 | €5,000 | +€4,740 | +1826.0% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €260 | €0 | -€260 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,838 | €1,838 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,208 | €6,838 | -€6,371 | -48.2% |
| Equity | 10/15 | €12,861 | €5,882 | -€6,979 | -54.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,139 | -€14,118 | -€6,979 | -97.8% |
| Amounts payable | 17/49 | €348 | €956 | +€608 | +175.0% |
| Amounts payable within one year | 42/48 | €348 | €956 | +€608 | +175.0% |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €608 | +€608 | |
| Taxes | 450/3 | - | €608 | +€608 | |
| Non-recurring operating charges | 66A | - | €6,979 | +€6,979 | |
| Operating profit (loss) | 9901 | - | -€6,979 | -€6,979 | |
| Profit (loss) for the period before taxes | 9903 | - | -€6,979 | -€6,979 | |
| Profit (loss) for the period | 9904 | - | -€6,979 | -€6,979 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€6,979 | -€6,979 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.