Best One: 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.
Best One
Largest movements
- Receivables within one year +€41,406
up €41,406 (+9.1%), from €456,712 to €498,119
of which Other amounts receivable: +€44,805
- Profit (loss) carried forward +€33,419
up €33,419 (+8.2%), from €406,556 to €439,974
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€9,782
up €9,782 (+49.7%), from €19,678 to €29,460
of which Taxes: +€5,682
- Gross operating margin -€30,636
down €30,636 (-59.1%), from €51,829 to €21,193
- Taxes -€3,160
down €3,160 (-20.3%), from €15,543 to €12,383
- Other operating charges +€652
new in 2025: €652
- Financial income +€641
up €641 (+2.5%), from €25,454 to €26,095
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 | €459,607 | €499,207 | +€39,599 | +8.6% |
| Fixed assets | 21/28 | €1,319 | €1,088 | -€231 | -17.5% |
| Tangible fixed assets | 22/27 | €690 | €459 | -€231 | -33.5% |
| Furniture and vehicles | 24 | €690 | €459 | -€231 | -33.5% |
| Financial fixed assets | 28 | €629 | €629 | = | 0.0% |
| Current assets | 29/58 | €458,288 | €498,119 | +€39,830 | +8.7% |
| Amounts receivable within one year | 40/41 | €456,712 | €498,119 | +€41,406 | +9.1% |
| Trade receivables | 40 | €8,004 | €4,604 | -€3,399 | -42.5% |
| Other amounts receivable | 41 | €448,709 | €493,514 | +€44,805 | +10.0% |
| Cash at bank and in hand | 54/58 | €1,576 | - | -€1,576 | |
| Total equity and liabilities | 10/49 | €459,607 | €499,207 | +€39,599 | +8.6% |
| Equity | 10/15 | €429,288 | €462,707 | +€33,419 | +7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,141 | €4,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,281 | €2,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €406,556 | €439,974 | +€33,419 | +8.2% |
| Amounts payable | 17/49 | €30,319 | €36,500 | +€6,181 | +20.4% |
| Amounts payable within one year | 42/48 | €30,319 | €36,500 | +€6,181 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Financial debts | 43 | - | €2,586 | +€2,586 | |
| Credit institutions | 430/8 | - | €2,586 | +€2,586 | |
| Trade debts | 44 | €641 | €1,454 | +€813 | +126.8% |
| Suppliers | 440/4 | €641 | €1,454 | +€813 | +126.8% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €19,678 | €29,460 | +€9,782 | +49.7% |
| Taxes | 450/3 | €19,644 | €25,327 | +€5,682 | +28.9% |
| Remuneration and social security | 454/9 | €34 | €4,133 | +€4,100 | +12175.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | = | 0.0% |
| Other operating charges | 640/8 | - | €652 | +€652 | |
| Gross operating margin | 9900 | €51,829 | €21,193 | -€30,636 | -59.1% |
| Operating profit (loss) | 9901 | €51,598 | €20,310 | -€31,289 | -60.6% |
| Financial income | 75/76B | €25,454 | €26,095 | +€641 | +2.5% |
| Recurring financial income | 75 | €25,454 | €26,095 | +€641 | +2.5% |
| Financial charges | 65/66B | €377 | €604 | +€227 | +60.1% |
| Recurring financial charges | 65 | €377 | €604 | +€227 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €76,675 | €45,801 | -€30,874 | -40.3% |
| Income taxes | 67/77 | €15,543 | €12,383 | -€3,160 | -20.3% |
| Profit (loss) for the period | 9904 | €61,132 | €33,419 | -€27,714 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,132 | €33,419 | -€27,714 | -45.3% |
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 12 October 2026 via checked.be.