BETTER BRIDGE: 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.
BETTER BRIDGE
Largest movements
- Cash +€12,809
up €12,809 (+53.2%), from €24,076 to €36,885
mainly Net result for the year (+€8,165) and Receivables within one year (+€5,424)
- Receivables within one year -€5,424
down €5,424 (-56.8%), from €9,549 to €4,125
of which Trade receivables: -€5,304
- Deferred charges and accrued income -€675
down €675 (-35.2%), from €1,916 to €1,241
- Tangible fixed assets -€600
no longer reported in 2025 (was €600)
- Reserves +€8,000
up €8,000 (+72.7%), from €11,000 to €19,000
- Tax, wage and social debts -€3,002
down €3,002 (-30.9%), from €9,725 to €6,723
- Other debts +€1,623
up €1,623 (+778.3%), from €209 to €1,832
- Trade debts -€676
down €676 (-16.6%), from €4,077 to €3,401
- Gross operating margin +€2,968
up €2,968 (+23.1%), from €12,861 to €15,828
- Taxes +€702
up €702 (+25.4%), from €2,765 to €3,466
- Other operating charges +€325
up €325 (+222.8%), from €146 to €470
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 | €36,141 | €42,251 | +€6,110 | +16.9% |
| Fixed assets | 21/28 | €600 | - | -€600 | |
| Tangible fixed assets | 22/27 | €600 | - | -€600 | |
| Furniture and vehicles | 24 | €600 | - | -€600 | |
| Current assets | 29/58 | €35,541 | €42,251 | +€6,710 | +18.9% |
| Amounts receivable within one year | 40/41 | €9,549 | €4,125 | -€5,424 | -56.8% |
| Trade receivables | 40 | €9,429 | €4,125 | -€5,304 | -56.3% |
| Other amounts receivable | 41 | €120 | - | -€120 | |
| Cash at bank and in hand | 54/58 | €24,076 | €36,885 | +€12,809 | +53.2% |
| Deferred charges and accrued income | 490/1 | €1,916 | €1,241 | -€675 | -35.2% |
| Total equity and liabilities | 10/49 | €36,141 | €42,251 | +€6,110 | +16.9% |
| Equity | 10/15 | €22,131 | €30,296 | +€8,165 | +36.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €19,000 | +€8,000 | +72.7% |
| Non-distributable reserves | 130/1 | €11,000 | €19,000 | +€8,000 | +72.7% |
| Other | 1319 | €11,000 | €19,000 | +€8,000 | +72.7% |
| Profit (loss) carried forward | 14 | €1,131 | €1,296 | +€165 | +14.6% |
| Amounts payable | 17/49 | €14,011 | €11,955 | -€2,055 | -14.7% |
| Amounts payable within one year | 42/48 | €14,011 | €11,955 | -€2,055 | -14.7% |
| Trade debts | 44 | €4,077 | €3,401 | -€676 | -16.6% |
| Suppliers | 440/4 | €4,077 | €3,401 | -€676 | -16.6% |
| Taxes, remuneration and social security | 45 | €9,725 | €6,723 | -€3,002 | -30.9% |
| Taxes | 450/3 | €9,725 | €6,723 | -€3,002 | -30.9% |
| Other amounts payable | 47/48 | €209 | €1,832 | +€1,623 | +778.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €600 | -€15 | -2.5% |
| Other operating charges | 640/8 | €146 | €470 | +€325 | +222.8% |
| Gross operating margin | 9900 | €12,861 | €15,828 | +€2,968 | +23.1% |
| Operating profit (loss) | 9901 | €12,100 | €14,758 | +€2,658 | +22.0% |
| Financial charges | 65/66B | €3,246 | €3,126 | -€120 | -3.7% |
| Recurring financial charges | 65 | €3,246 | €3,126 | -€120 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €8,854 | €11,632 | +€2,778 | +31.4% |
| Income taxes | 67/77 | €2,765 | €3,466 | +€702 | +25.4% |
| Profit (loss) for the period | 9904 | €6,089 | €8,165 | +€2,076 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,089 | €8,165 | +€2,076 | +34.1% |
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 3 October 2026 via checked.be.