BETER WONEN: what changed
Two fiscal 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 WONEN
Largest movements
- Tangible fixed assets -€21,434
down €21,434 (-21.6%), from €99,020 to €77,585
- Receivables within one year +€11,409
up €11,409 (+14.5%), from €78,818 to €90,227
of which Other amounts receivable: +€8,456
- Stocks and contracts +€8,336
up €8,336 (+3.3%), from €253,849 to €262,185
- Deferred charges and accrued income +€7,572
up €7,572 (+347.9%), from €2,176 to €9,748
- Profit (loss) carried forward +€30,585
up €30,585 (+74.4%), from €41,115 to €71,700
- Trade debts -€12,960
down €12,960 (-20.7%), from €62,738 to €49,778
- Debts after one year -€10,718
down €10,718 (-53.6%), from €20,000 to €9,283
- Accrued charges and deferred income -€7,247
no longer reported in 2025 (was €7,247)
- Financial income +€21,631
up €21,631 (+88.7%), from €24,392 to €46,023
- Gross operating margin -€21,358
down €21,358 (-9.8%), from €217,737 to €196,379
- Financial charges +€17,512
up €17,512 (+411.7%), from €4,253 to €21,766
- Staff costs -€15,468
down €15,468 (-9.0%), from €172,698 to €157,231
- Taxes -€8,154
down €8,154 (-53.5%), from €15,253 to €7,099
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 | €490,519 | €495,743 | +€5,224 | +1.1% |
| Fixed assets | 21/28 | €100,118 | €78,683 | -€21,434 | -21.4% |
| Tangible fixed assets | 22/27 | €99,020 | €77,585 | -€21,434 | -21.6% |
| Land and buildings | 22 | €63,344 | €53,858 | -€9,486 | -15.0% |
| Plant, machinery and equipment | 23 | €13,025 | €8,864 | -€4,161 | -31.9% |
| Furniture and vehicles | 24 | €22,650 | €14,863 | -€7,787 | -34.4% |
| Financial fixed assets | 28 | €1,098 | €1,098 | = | 0.0% |
| Current assets | 29/58 | €390,402 | €417,060 | +€26,658 | +6.8% |
| Stocks and contracts in progress | 3 | €253,849 | €262,185 | +€8,336 | +3.3% |
| Stocks | 30/36 | €253,849 | €262,185 | +€8,336 | +3.3% |
| Amounts receivable within one year | 40/41 | €78,818 | €90,227 | +€11,409 | +14.5% |
| Trade receivables | 40 | €78,801 | €81,755 | +€2,954 | +3.7% |
| Other amounts receivable | 41 | €17 | €8,472 | +€8,456 | +50240.9% |
| Cash at bank and in hand | 54/58 | €55,558 | €54,900 | -€659 | -1.2% |
| Deferred charges and accrued income | 490/1 | €2,176 | €9,748 | +€7,572 | +347.9% |
| Total equity and liabilities | 10/49 | €490,519 | €495,743 | +€5,224 | +1.1% |
| Equity | 10/15 | €358,922 | €389,508 | +€30,585 | +8.5% |
| Contributions | 10/11 | €286,500 | €286,500 | = | 0.0% |
| Capital | 10 | €286,500 | €286,500 | = | 0.0% |
| Issued capital | 100 | €286,500 | €286,500 | = | 0.0% |
| Reserves | 13 | €31,307 | €31,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,650 | €28,650 | = | 0.0% |
| Legal reserve | 130 | €28,650 | €28,650 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,657 | €2,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,115 | €71,700 | +€30,585 | +74.4% |
| Amounts payable | 17/49 | €131,597 | €106,235 | -€25,362 | -19.3% |
| Amounts payable after more than one year | 17 | €20,000 | €9,283 | -€10,718 | -53.6% |
| Financial debts | 170/4 | €20,000 | €9,283 | -€10,718 | -53.6% |
| Amounts payable within one year | 42/48 | €104,349 | €96,953 | -€7,397 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,276 | €10,718 | +€442 | +4.3% |
| Trade debts | 44 | €62,738 | €49,778 | -€12,960 | -20.7% |
| Suppliers | 440/4 | €62,738 | €49,778 | -€12,960 | -20.7% |
| Taxes, remuneration and social security | 45 | €31,336 | €35,961 | +€4,624 | +14.8% |
| Taxes | 450/3 | €11,743 | €20,208 | +€8,465 | +72.1% |
| Remuneration and social security | 454/9 | €19,593 | €15,752 | -€3,841 | -19.6% |
| Other amounts payable | 47/48 | - | €497 | +€497 | |
| Accrued charges and deferred income | 492/3 | €7,247 | - | -€7,247 | |
| Non-recurring operating income | 76A | - | €14,492 | +€14,492 | |
| Remuneration, social security and pensions | 62 | €172,698 | €157,231 | -€15,468 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,426 | €21,434 | -€991 | -4.4% |
| Other operating charges | 640/8 | €1,143 | €392 | -€750 | -65.7% |
| Non-recurring operating charges | 66A | - | €3,895 | +€3,895 | |
| Gross operating margin | 9900 | €217,737 | €196,379 | -€21,358 | -9.8% |
| Operating profit (loss) | 9901 | €21,471 | €13,426 | -€8,045 | -37.5% |
| Financial income | 75/76B | €24,392 | €46,023 | +€21,631 | +88.7% |
| Recurring financial income | 75 | €24,392 | €46,023 | +€21,631 | +88.7% |
| Financial charges | 65/66B | €4,253 | €21,766 | +€17,512 | +411.7% |
| Recurring financial charges | 65 | €4,253 | €21,766 | +€17,512 | +411.7% |
| Profit (loss) for the period before taxes | 9903 | €41,610 | €37,684 | -€3,926 | -9.4% |
| Income taxes | 67/77 | €15,253 | €7,099 | -€8,154 | -53.5% |
| Profit (loss) for the period | 9904 | €26,357 | €30,585 | +€4,228 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,357 | €30,585 | +€4,228 | +16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.