Beter Vloeren: 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 Vloeren
Largest movements
- Tangible fixed assets -€94,943
down €94,943 (-27.8%), from €341,784 to €246,841
- Stocks and contracts +€63,120
up €63,120 (+17.2%), from €366,311 to €429,431
of which Contracts in progress: +€78,571
- Receivables within one year -€31,925
down €31,925 (-10.9%), from €293,934 to €262,008
of which Other amounts receivable: -€21,081
- Cash -€20,914
down €20,914 (-23.5%), from €89,014 to €68,100
mainly Stocks and contracts (-€63,120) and Debts after one year (-€41,720)
- Debts after one year -€41,720
down €41,720 (-29.1%), from €143,462 to €101,742
- Trade debts -€39,632
down €39,632 (-31.2%), from €126,876 to €87,244
- Depreciation +€19,480
up €19,480 (+23.2%), from €83,906 to €103,385
- Staff costs -€13,152
down €13,152 (-97.8%), from €13,445 to €293
- Other operating charges +€11,388
up €11,388 (+164%), from €6,963 to €18,351
- Gross operating margin +€8,051
up €8,051 (+6.3%), from €127,252 to €135,303
- Financial charges -€3,939
down €3,939 (-29.0%), from €13,567 to €9,628
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 | €1,098,710 | €1,015,180 | -€83,530 | -7.6% |
| Fixed assets | 21/28 | €348,928 | €253,641 | -€95,287 | -27.3% |
| Intangible fixed assets | 21 | €499 | €155 | -€344 | -69.0% |
| Tangible fixed assets | 22/27 | €341,784 | €246,841 | -€94,943 | -27.8% |
| Plant, machinery and equipment | 23 | €90,203 | €52,257 | -€37,946 | -42.1% |
| Furniture and vehicles | 24 | €86,363 | €65,021 | -€21,342 | -24.7% |
| Leasing and similar rights | 25 | €165,218 | €129,564 | -€35,654 | -21.6% |
| Financial fixed assets | 28 | €6,645 | €6,645 | = | 0.0% |
| Current assets | 29/58 | €749,782 | €761,539 | +€11,757 | +1.6% |
| Stocks and contracts in progress | 3 | €366,311 | €429,431 | +€63,120 | +17.2% |
| Stocks | 30/36 | €366,311 | €350,859 | -€15,452 | -4.2% |
| Contracts in progress | 37 | - | €78,571 | +€78,571 | |
| Amounts receivable within one year | 40/41 | €293,934 | €262,008 | -€31,925 | -10.9% |
| Trade receivables | 40 | €253,319 | €242,475 | -€10,844 | -4.3% |
| Other amounts receivable | 41 | €40,615 | €19,533 | -€21,081 | -51.9% |
| Cash at bank and in hand | 54/58 | €89,014 | €68,100 | -€20,914 | -23.5% |
| Deferred charges and accrued income | 490/1 | €524 | €2,000 | +€1,476 | +282% |
| Total equity and liabilities | 10/49 | €1,098,710 | €1,015,180 | -€83,530 | -7.6% |
| Equity | 10/15 | €763,927 | €766,952 | +€3,024 | +0.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €751,927 | €754,952 | +€3,024 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €750,067 | €753,092 | +€3,024 | +0.4% |
| Amounts payable | 17/49 | €334,782 | €248,228 | -€86,554 | -25.9% |
| Amounts payable after more than one year | 17 | €143,462 | €101,742 | -€41,720 | -29.1% |
| Financial debts | 170/4 | €143,462 | €101,742 | -€41,720 | -29.1% |
| Amounts payable within one year | 42/48 | €191,320 | €146,486 | -€44,834 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €52,260 | €41,720 | -€10,540 | -20.2% |
| Trade debts | 44 | €126,876 | €87,244 | -€39,632 | -31.2% |
| Suppliers | 440/4 | €126,876 | €87,244 | -€39,632 | -31.2% |
| Taxes, remuneration and social security | 45 | €3,417 | €6,367 | +€2,950 | +86.3% |
| Taxes | 450/3 | €3,417 | €6,367 | +€2,950 | +86.3% |
| Other amounts payable | 47/48 | €8,766 | €11,155 | +€2,388 | +27.2% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Remuneration, social security and pensions | 62 | €13,445 | €293 | -€13,152 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,906 | €103,385 | +€19,480 | +23.2% |
| Other operating charges | 640/8 | €6,963 | €18,351 | +€11,388 | +164% |
| Gross operating margin | 9900 | €127,252 | €135,303 | +€8,051 | +6.3% |
| Operating profit (loss) | 9901 | €22,938 | €13,275 | -€9,663 | -42.1% |
| Financial income | 75/76B | - | €3,058 | +€3,058 | |
| Recurring financial income | 75 | - | €3,058 | +€3,058 | |
| Financial charges | 65/66B | €13,567 | €9,628 | -€3,939 | -29.0% |
| Recurring financial charges | 65 | €13,567 | €9,628 | -€3,939 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €9,371 | €6,704 | -€2,667 | -28.5% |
| Income taxes | 67/77 | €1,883 | €3,680 | +€1,798 | +95.5% |
| Profit (loss) for the period | 9904 | €7,489 | €3,024 | -€4,464 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,489 | €3,024 | -€4,464 | -59.6% |
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.