Statement Of Cash Flows [Abstract]

Best S.A. - Filing #6067701

Concept	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)	- PLN	- PLN	102 729 PLN	- PLN	- PLN	- PLN	102 729 PLN	540,000 PLN	103 269 PLN	—	51 075 PLN	- PLN	—	50 391 PLN	- PLN	684,000 PLN	50 391 PLN	- PLN	- PLN	- PLN	—
Adjustments to reconcile profit (loss) [abstract]
Adjustments for depreciation and amortisation expense	—	—	—	—	—	—	—	—	10 010 PLN	—	9 132 PLN	—	—	—	—	—	—	—	—	—	—
Adjustments for unrealised foreign exchange losses (gains)	—	—	—	—	—	—	—	—	2 234 PLN	—	6 204 PLN	—	—	—	—	—	—	—	—	—	—
Adjustments for share-based payments	—	—	—	—	—	—	—	—	2 990 PLN	—	3 589 PLN	—	—	—	—	—	—	—	—	—	—
Other adjustments for non-cash items	—	—	—	—	—	—	—	—	4 590 PLN	—	15 364 PLN	—	—	—	—	—	—	—	—	—	—
Adjustments for losses (gains) on disposal of non-current assets	—	—	—	—	—	—	—	—	75,000 PLN	—	24,000 PLN	—	—	—	—	—	—	—	—	—	—
Adjustments to reconcile profit (loss)	—	—	—	—	—	—	—	—	134 211 PLN	—	189 845 PLN	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) operating activities	—	—	—	—	—	—	—	—	31 795 PLN	—	128 842 PLN	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities [abstract]
Proceeds from sales of property, plant and equipment, classified as investing activities	—	—	—	—	—	—	—	—	268,000 PLN	—	2,000 PLN	—	—	—	—	—	—	—	—	—	—
Other inflows (outflows) of cash, classified as investing activities	—	—	—	—	—	—	—	—	1 307 PLN	—	1 185 PLN	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) investing activities	—	—	—	—	—	—	—	—	14 593 PLN	—	8 040 PLN	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares	—	—	—	—	—	—	—	—	110,000 PLN	—	129,000 PLN	—	—	—	—	—	—	—	—	—	—
Payments to acquire or redeem entity's shares	—	—	—	—	—	—	—	—	- PLN	—	5 042 PLN	—	—	—	—	—	—	—	—	—	—
Proceeds from borrowings, classified as financing activities	—	—	—	—	—	—	—	—	294 022 PLN	—	294 995 PLN	—	—	—	—	—	—	—	—	—	—
Repayments of borrowings, classified as financing activities	—	—	—	—	—	—	—	—	365 769 PLN	—	235 213 PLN	—	—	—	—	—	—	—	—	—	—
Payments of lease liabilities, classified as financing activities	—	—	—	—	—	—	—	—	2 911 PLN	—	3 107 PLN	—	—	—	—	—	—	—	—	—	—
Cash flows from (used in) financing activities	—	—	—	—	—	—	—	—	63 833 PLN	—	150 002 PLN	—	—	—	—	—	—	—	—	—	—
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes	—	—	—	—	—	—	—	—	17 445 PLN	—	13 120 PLN	—	—	—	—	—	—	—	—	—	—
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents	—	—	—	—	—	—	—	—	85,000 PLN	—	496,000 PLN	—	—	—	—	—	—	—	—	—	—
Cash and cash equivalents	—	—	—	—	—	—	—	—	—	82 374 PLN	—	—	64 844 PLN	—	—	—	—	—	—	—	52 220 PLN