B-Better Consult: 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.
B-Better Consult
Largest movements
- Receivables within one year -€6,253
no longer reported in 2025 (was €6,253)
- Cash +€176
up €176 (+12126.2%), from €1 to €177
mainly Receivables within one year (+€6,253) and Other debts (+€5)
- Profit (loss) carried forward -€6,063
down €6,063 (-332.2%), from -€1,825 to -€7,888
- Gross operating margin +€2,199
up €2,199 (+28.0%), from -€7,864 to -€5,665
- Other operating charges +€399
new in 2025: €399
- Financial income -€377
down €377 (-67.7%), from €557 to €180
- Financial charges +€175
up €175 (+4244.9%), from €4 to €179
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 | €6,255 | €177 | -€6,077 | -97.2% |
| Current assets | 29/58 | €6,255 | €177 | -€6,077 | -97.2% |
| Amounts receivable within one year | 40/41 | €6,253 | - | -€6,253 | |
| Other amounts receivable | 41 | €6,253 | - | -€6,253 | |
| Cash at bank and in hand | 54/58 | €1 | €177 | +€176 | +12126.2% |
| Total equity and liabilities | 10/49 | €6,255 | €177 | -€6,077 | -97.2% |
| Equity | 10/15 | €6,235 | €172 | -€6,063 | -97.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,825 | -€7,888 | -€6,063 | -332.2% |
| Amounts payable | 17/49 | €20 | €5 | -€15 | -73.9% |
| Amounts payable within one year | 42/48 | €20 | €5 | -€15 | -73.9% |
| Trade debts | 44 | €20 | - | -€20 | |
| Suppliers | 440/4 | €20 | - | -€20 | |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Other operating charges | 640/8 | - | €399 | +€399 | |
| Gross operating margin | 9900 | -€7,864 | -€5,665 | +€2,199 | +28.0% |
| Operating profit (loss) | 9901 | -€7,864 | -€6,064 | +€1,800 | +22.9% |
| Financial income | 75/76B | €557 | €180 | -€377 | -67.7% |
| Recurring financial income | 75 | €557 | €180 | -€377 | -67.7% |
| Financial charges | 65/66B | €4 | €179 | +€175 | +4244.9% |
| Recurring financial charges | 65 | €4 | €179 | +€175 | +4244.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,311 | -€6,063 | +€1,248 | +17.1% |
| Profit (loss) for the period | 9904 | -€7,311 | -€6,063 | +€1,248 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,311 | -€6,063 | +€1,248 | +17.1% |
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 10 October 2026 via checked.be.