JOHN P. BEST & Co: what changed
What changed
JOHN P. BEST & Co
NACE 50.200, Water transport
filed annual accounts (NBB)
Net result for the year
€6,725
2024 · €490,294-€483,570
Equity
€2.6m
2024 · €2.6m+€6,725
Cash
-
not filed
Balance sheet total
€2.8m
2024 · €3.0m-€107,885
Largest movements
Assets
- Current investments -€146,899
down €146,899 (-5.2%), from €2.8m to €2.7m
- Receivables within one year +€39,009
up €39,009 (+29.9%), from €130,385 to €169,394
of which Other amounts receivable: +€157,977
Equity and liabilities
- Tax, wage and social debts -€97,977
no longer reported in 2025 (was €97,977)
Income statement
- Gross operating margin -€661,622
down €661,622, from €610,662 to -€50,960
- Taxes -€220,384
down €220,384, from €214,949 to -€5,436
- Financial income -€44,779
down €44,779 (-44.4%), from €100,862 to €56,083
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.
Result 2024
€490,294
Gross operating margin
-€661,622
Other operating charges
-€205
Financial income
-€44,779
Financial charges
+€2,652
Taxes
+€220,384
Result 2025
€6,725
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,953,132 | €2,845,247 | -€107,885 | -3.7% |
| Fixed assets | 21/28 | €6,632 | €6,632 | = | 0.0% |
| Financial fixed assets | 28 | €6,632 | €6,632 | = | 0.0% |
| Current assets | 29/58 | €2,946,500 | €2,838,615 | -€107,885 | -3.7% |
| Amounts receivable within one year | 40/41 | €130,385 | €169,394 | +€39,009 | +29.9% |
| Trade receivables | 40 | €125,803 | €6,836 | -€118,968 | -94.6% |
| Other amounts receivable | 41 | €4,581 | €162,558 | +€157,977 | +3,448% |
| Current investments | 50/53 | €2,815,260 | €2,668,361 | -€146,899 | -5.2% |
| Deferred charges and accrued income | 490/1 | €855 | €860 | +€5 | +0.6% |
| Total equity and liabilities | 10/49 | €2,953,132 | €2,845,247 | -€107,885 | -3.7% |
| Equity | 10/15 | €2,605,109 | €2,611,834 | +€6,725 | +0.3% |
| Contributions | 10/11 | €1,488,000 | €1,488,000 | = | 0.0% |
| Capital | 10 | €1,488,000 | €1,488,000 | = | 0.0% |
| Issued capital | 100 | €1,488,000 | €1,488,000 | = | 0.0% |
| Reserves | 13 | €1,117,109 | €1,123,834 | +€6,725 | +0.6% |
| Non-distributable reserves | 130/1 | €148,800 | €148,800 | = | 0.0% |
| Legal reserve | 130 | €148,800 | €148,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €478,015 | €478,015 | = | 0.0% |
| Distributable reserves | 133 | €490,294 | €497,019 | +€6,725 | +1.4% |
| Provisions and deferred taxes | 16 | €175,630 | €175,630 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €175,630 | €175,630 | = | 0.0% |
| Other liabilities and charges | 164/5 | €175,630 | €175,630 | = | 0.0% |
| Amounts payable | 17/49 | €172,392 | €57,783 | -€114,609 | -66.5% |
| Amounts payable within one year | 42/48 | €172,392 | €57,783 | -€114,609 | -66.5% |
| Trade debts | 44 | €74,416 | €57,783 | -€16,633 | -22.4% |
| Suppliers | 440/4 | €74,416 | €57,783 | -€16,633 | -22.4% |
| Taxes, remuneration and social security | 45 | €97,977 | - | -€97,977 | |
| Taxes | 450/3 | €97,977 | - | -€97,977 | |
| Other operating charges | 640/8 | €443 | €648 | +€205 | +46.2% |
| Gross operating margin | 9900 | €610,662 | -€50,960 | -€661,622 | |
| Operating profit (loss) | 9901 | €610,218 | -€51,608 | -€661,827 | |
| Financial income | 75/76B | €100,862 | €56,083 | -€44,779 | -44.4% |
| Recurring financial income | 75 | €100,862 | €56,083 | -€44,779 | -44.4% |
| Financial charges | 65/66B | €5,837 | €3,186 | -€2,652 | -45.4% |
| Recurring financial charges | 65 | €5,837 | €3,186 | -€2,652 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €705,243 | €1,289 | -€703,954 | -99.8% |
| Income taxes | 67/77 | €214,949 | -€5,436 | -€220,384 | |
| Profit (loss) for the period | 9904 | €490,294 | €6,725 | -€483,570 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €490,294 | €6,725 | -€483,570 | -98.6% |
Next steps
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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 4 November 2026 via checked.be.