BESTT: 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.
BESTT
Largest movements
- Cash -€56,725
down €56,725 (-60.5%), from €93,815 to €37,091
mainly Accrued charges and deferred income (-€32,772) and Advances received (-€19,234)
- Tangible fixed assets -€16,130
down €16,130 (-28.9%), from €55,743 to €39,613
of which Furniture and vehicles: -€10,958
- Stocks and contracts -€7,965
down €7,965 (-100%), from €7,965 to €0
- Receivables within one year +€4,276
up €4,276 (+33.5%), from €12,773 to €17,049
of which Trade receivables: +€5,361
- Accrued charges and deferred income -€32,772
down €32,772 (-100%), from €32,772 to €0
- Advances received -€19,234
down €19,234 (-48.8%), from €39,449 to €20,215
- Trade debts -€10,101
down €10,101 (-47.5%), from €21,260 to €11,159
- Profit (loss) carried forward -€9,679
new in 2025: -€9,679
- Debts after one year -€6,710
down €6,710 (-53.6%), from €12,520 to €5,811
- Staff costs +€47,736
new in 2025: €47,736
- Gross operating margin +€22,010
up €22,010 (+62.0%), from €35,471 to €57,481
- Depreciation +€7,208
up €7,208 (+80.8%), from €8,922 to €16,130
- Taxes -€6,950
down €6,950 (-100%), from €6,950 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,378 | €99,400 | -€77,978 | -44.0% |
| Fixed assets | 21/28 | €61,143 | €45,013 | -€16,130 | -26.4% |
| Tangible fixed assets | 22/27 | €55,743 | €39,613 | -€16,130 | -28.9% |
| Plant, machinery and equipment | 23 | €10,677 | €6,271 | -€4,407 | -41.3% |
| Furniture and vehicles | 24 | €41,855 | €30,897 | -€10,958 | -26.2% |
| Other tangible fixed assets | 26 | €3,211 | €2,445 | -€766 | -23.9% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €116,235 | €54,387 | -€61,848 | -53.2% |
| Stocks and contracts in progress | 3 | €7,965 | €0 | -€7,965 | -100% |
| Stocks | 30/36 | €7,965 | €0 | -€7,965 | -100% |
| Amounts receivable within one year | 40/41 | €12,773 | €17,049 | +€4,276 | +33.5% |
| Trade receivables | 40 | €11,631 | €16,992 | +€5,361 | +46.1% |
| Other amounts receivable | 41 | €1,142 | €57 | -€1,085 | -95.0% |
| Cash at bank and in hand | 54/58 | €93,815 | €37,091 | -€56,725 | -60.5% |
| Deferred charges and accrued income | 490/1 | €1,682 | €247 | -€1,435 | -85.3% |
| Total equity and liabilities | 10/49 | €177,378 | €99,400 | -€77,978 | -44.0% |
| Equity | 10/15 | €62,144 | €52,466 | -€9,679 | -15.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €37,144 | €37,144 | = | 0.0% |
| Distributable reserves | 133 | €37,144 | €37,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,679 | -€9,679 | |
| Amounts payable | 17/49 | €115,234 | €46,934 | -€68,300 | -59.3% |
| Amounts payable after more than one year | 17 | €12,520 | €5,811 | -€6,710 | -53.6% |
| Financial debts | 170/4 | €12,520 | €5,811 | -€6,710 | -53.6% |
| Amounts payable within one year | 42/48 | €69,942 | €41,124 | -€28,818 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €6,434 | €6,710 | +€276 | +4.3% |
| Trade debts | 44 | €21,260 | €11,159 | -€10,101 | -47.5% |
| Suppliers | 440/4 | €21,260 | €11,159 | -€10,101 | -47.5% |
| Advances received on contracts in progress | 46 | €39,449 | €20,215 | -€19,234 | -48.8% |
| Taxes, remuneration and social security | 45 | €932 | €1,227 | +€296 | +31.7% |
| Taxes | 450/3 | €932 | €1,227 | +€296 | +31.7% |
| Other amounts payable | 47/48 | €1,868 | €1,813 | -€55 | -2.9% |
| Accrued charges and deferred income | 492/3 | €32,772 | €0 | -€32,772 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €47,736 | +€47,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,922 | €16,130 | +€7,208 | +80.8% |
| Other operating charges | 640/8 | €2,443 | €2,574 | +€131 | +5.4% |
| Gross operating margin | 9900 | €35,471 | €57,481 | +€22,010 | +62.0% |
| Operating profit (loss) | 9901 | €24,106 | -€8,960 | -€33,065 | |
| Financial income | 75/76B | €76 | €250 | +€175 | +231% |
| Recurring financial income | 75 | €76 | €250 | +€175 | +231% |
| Financial charges | 65/66B | €429 | €970 | +€541 | +126% |
| Recurring financial charges | 65 | €429 | €970 | +€541 | +126% |
| Profit (loss) for the period before taxes | 9903 | €23,753 | -€9,679 | -€33,431 | |
| Income taxes | 67/77 | €6,950 | €0 | -€6,950 | -100% |
| Profit (loss) for the period | 9904 | €16,803 | -€9,679 | -€26,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,803 | -€9,679 | -€26,481 |
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 23 October 2026 via checked.be.