BETTER BUSINESS: what changed
What changed
BETTER BUSINESS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€109,990
2024 · -€147,002+€256,992
Equity
€4,508
2024 · -€110,447+€114,955
Cash
€64,415
2024 · €38,552+€25,863
Balance sheet total
€194,154
2024 · €93,793+€100,361
Largest movements
Assets
- Receivables within one year +€60,574
up €60,574 (+195%), from €31,062 to €91,636
of which Trade receivables: +€61,315
- Cash +€25,863
up €25,863 (+67.1%), from €38,552 to €64,415
mainly Net result for the year (+€109,990) and Accrued charges and deferred income (+€26,247)
- Intangible fixed assets +€8,354
up €8,354 (+159%), from €5,269 to €13,624
- Tangible fixed assets +€4,176
up €4,176 (+96.0%), from €4,349 to €8,526
Equity and liabilities
- Profit (loss) carried forward +€109,990
up €109,990 (+41.0%), from -€268,067 to -€158,078
- Debts after one year -€57,267
down €57,267 (-52.1%), from €110,000 to €52,733
of which Other amounts payable: -€60,000
- Other debts -€48,054
down €48,054 (-96.9%), from €49,604 to €1,550
- Accrued charges and deferred income +€26,247
up €26,247 (+432%), from €6,078 to €32,325
- Current portion of long-term debt +€23,918
up €23,918 (+191%), from €12,500 to €36,418
Income statement
- Gross operating margin +€185,021
up €185,021 (+349%), from €52,998 to €238,019
- Staff costs +€76,553
up €76,553 (+187%), from €40,902 to €117,455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€147,002
Gross operating margin
+€185,021
Staff costs
-€76,553
Depreciation
-€1,935
Other operating charges
-€516
Other operating items
+€150,000
Financial income
+€375
Financial charges
+€594
Taxes
+€5
Result 2025
€109,990
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€69,517
Investment
-€16,795
Financing
-€26,859
Cash 2024
€38,552
From operations (derived)
+€69,517
Net result for the year
+€109,990
Depreciation
+€4,654
Receivables within one year
-€60,574
Deferred charges and accrued income
-€1,784
Trade debts
+€20,804
Tax, wage and social debts
+€18,233
Other debts
-€48,054
Accrued charges and deferred income
+€26,247
Investment (derived)
-€16,795
Investment in fixed assets (net)
-€16,795
Financing
-€26,859
Debts after one year
-€57,267
Current portion of long-term debt
+€23,918
Short-term financial debts
+€1,525
Contributions, distributions and other
+€4,965
Cash 2025
€64,415
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,793 | €194,154 | +€100,361 | +107% |
| Formation expenses | 20 | €1,398 | €1,008 | -€390 | -27.9% |
| Fixed assets | 21/28 | €17,829 | €30,360 | +€12,531 | +70.3% |
| Intangible fixed assets | 21 | €5,269 | €13,624 | +€8,354 | +159% |
| Tangible fixed assets | 22/27 | €4,349 | €8,526 | +€4,176 | +96.0% |
| Furniture and vehicles | 24 | €4,349 | €8,526 | +€4,176 | +96.0% |
| Financial fixed assets | 28 | €8,210 | €8,210 | = | 0.0% |
| Current assets | 29/58 | €74,566 | €162,787 | +€88,221 | +118% |
| Amounts receivable within one year | 40/41 | €31,062 | €91,636 | +€60,574 | +195% |
| Trade receivables | 40 | €30,062 | €91,377 | +€61,315 | +204% |
| Other amounts receivable | 41 | €1,000 | €259 | -€741 | -74.1% |
| Cash at bank and in hand | 54/58 | €38,552 | €64,415 | +€25,863 | +67.1% |
| Deferred charges and accrued income | 490/1 | €4,952 | €6,736 | +€1,784 | +36.0% |
| Total equity and liabilities | 10/49 | €93,793 | €194,154 | +€100,361 | +107% |
| Equity | 10/15 | -€110,447 | €4,508 | +€114,955 | |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,067 | -€158,078 | +€109,990 | +41.0% |
| Investment grants | 15 | €2,621 | €7,586 | +€4,965 | +189% |
| Amounts payable | 17/49 | €204,240 | €189,646 | -€14,593 | -7.1% |
| Amounts payable after more than one year | 17 | €110,000 | €52,733 | -€57,267 | -52.1% |
| Financial debts | 170/4 | €50,000 | €52,733 | +€2,733 | +5.5% |
| Other amounts payable | 178/9 | €60,000 | €0 | -€60,000 | -100% |
| Amounts payable within one year | 42/48 | €88,162 | €104,588 | +€16,427 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €36,418 | +€23,918 | +191% |
| Financial debts | 43 | €1,453 | €2,978 | +€1,525 | +105% |
| Credit institutions | 430/8 | €1,453 | €2,978 | +€1,525 | +105% |
| Trade debts | 44 | €10,865 | €31,669 | +€20,804 | +191% |
| Suppliers | 440/4 | €10,865 | €31,669 | +€20,804 | +191% |
| Taxes, remuneration and social security | 45 | €13,739 | €31,972 | +€18,233 | +133% |
| Taxes | 450/3 | €8,195 | €18,573 | +€10,378 | +127% |
| Remuneration and social security | 454/9 | €5,544 | €13,399 | +€7,855 | +142% |
| Other amounts payable | 47/48 | €49,604 | €1,550 | -€48,054 | -96.9% |
| Accrued charges and deferred income | 492/3 | €6,078 | €32,325 | +€26,247 | +432% |
| Remuneration, social security and pensions | 62 | €40,902 | €117,455 | +€76,553 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | €4,654 | +€1,935 | +71.1% |
| Other operating charges | 640/8 | €884 | €1,400 | +€516 | +58.4% |
| Non-recurring operating charges | 66A | €150,000 | €0 | -€150,000 | -100% |
| Gross operating margin | 9900 | €52,998 | €238,019 | +€185,021 | +349% |
| Operating profit (loss) | 9901 | -€141,507 | €114,511 | +€256,017 | |
| Financial income | 75/76B | €893 | €1,269 | +€375 | +42.0% |
| Recurring financial income | 75 | €893 | €1,269 | +€375 | +42.0% |
| Financial charges | 65/66B | €6,383 | €5,789 | -€594 | -9.3% |
| Recurring financial charges | 65 | €6,383 | €5,789 | -€594 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€146,997 | €109,990 | +€256,987 | |
| Income taxes | 67/77 | €6 | €1 | -€5 | -86.7% |
| Profit (loss) for the period | 9904 | -€147,002 | €109,990 | +€256,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€147,002 | €109,990 | +€256,992 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.