Beter & Best: 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.
Beter & Best
Largest movements
- Cash -€3,022
down €3,022 (-10.8%), from €27,997 to €24,974
mainly Net result for the year (-€1,815) and Investment in fixed assets (net) (-€1,363)
- Tangible fixed assets -€674
down €674 (-14.1%), from €4,780 to €4,106
of which Land and buildings: -€970
- Profit (loss) carried forward -€1,815
down €1,815 (-4.4%), from -€41,701 to -€43,516
- Accrued charges and deferred income -€1,245
down €1,245 (-67.0%), from €1,858 to €613
- Tax, wage and social debts -€387
down €387 (-11.1%), from €3,469 to €3,082
- Gross operating margin +€2,879
up €2,879, from -€872 to €2,008
- Depreciation +€147
up €147 (+7.8%), from €1,890 to €2,037
- Other operating charges -€92
down €92 (-6.0%), from €1,532 to €1,440
- Financial charges +€70
up €70 (+25.5%), from €276 to €346
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 | €34,226 | €30,526 | -€3,700 | -10.8% |
| Fixed assets | 21/28 | €4,780 | €4,106 | -€674 | -14.1% |
| Tangible fixed assets | 22/27 | €4,780 | €4,106 | -€674 | -14.1% |
| Land and buildings | 22 | €2,061 | €1,091 | -€970 | -47.1% |
| Plant, machinery and equipment | 23 | €2,080 | €1,373 | -€707 | -34.0% |
| Furniture and vehicles | 24 | €639 | €1,642 | +€1,003 | +157% |
| Current assets | 29/58 | €29,446 | €26,420 | -€3,026 | -10.3% |
| Amounts receivable within one year | 40/41 | €1,092 | €1,087 | -€5 | -0.5% |
| Trade receivables | 40 | €592 | €1,087 | +€495 | +83.5% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100% |
| Cash at bank and in hand | 54/58 | €27,997 | €24,974 | -€3,022 | -10.8% |
| Deferred charges and accrued income | 490/1 | €357 | €359 | +€2 | +0.4% |
| Total equity and liabilities | 10/49 | €34,226 | €30,526 | -€3,700 | -10.8% |
| Equity | 10/15 | €8,759 | €6,944 | -€1,815 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,260 | €44,260 | = | 0.0% |
| Distributable reserves | 133 | €44,260 | €44,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,701 | -€43,516 | -€1,815 | -4.4% |
| Amounts payable | 17/49 | €25,466 | €23,582 | -€1,885 | -7.4% |
| Amounts payable within one year | 42/48 | €23,609 | €22,969 | -€640 | -2.7% |
| Trade debts | 44 | €425 | €110 | -€315 | -74.1% |
| Suppliers | 440/4 | €425 | €110 | -€315 | -74.1% |
| Taxes, remuneration and social security | 45 | €3,469 | €3,082 | -€387 | -11.1% |
| Taxes | 450/3 | €3,469 | €3,082 | -€387 | -11.1% |
| Other amounts payable | 47/48 | €19,715 | €19,777 | +€62 | +0.3% |
| Accrued charges and deferred income | 492/3 | €1,858 | €613 | -€1,245 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €2,037 | +€147 | +7.8% |
| Other operating charges | 640/8 | €1,532 | €1,440 | -€92 | -6.0% |
| Gross operating margin | 9900 | -€872 | €2,008 | +€2,879 | |
| Operating profit (loss) | 9901 | -€4,293 | -€1,469 | +€2,824 | +65.8% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €276 | €346 | +€70 | +25.5% |
| Recurring financial charges | 65 | €276 | €346 | +€70 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,557 | -€1,815 | +€2,742 | +60.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,557 | -€1,815 | +€2,742 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,557 | -€1,815 | +€2,742 | +60.2% |
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 15 October 2026 via checked.be.