BETTER BY: 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.
BETTER BY
Largest movements
- Current investments +€61,634
up €61,634 (+45.7%), from €135,000 to €196,634
- Cash +€6,046
up €6,046 (+8.1%), from €74,549 to €80,594
mainly Net result for the year (+€82,017) and Other debts (+€847)
- Reserves +€81,184
up €81,184 (+47.6%), from €170,492 to €251,676
- Tax, wage and social debts -€13,198
down €13,198 (-39.6%), from €33,354 to €20,156
- Gross operating margin +€5,326
up €5,326 (+5.5%), from €96,482 to €101,808
- Financial income +€4,295
new in 2025: €4,295
- Taxes +€2,243
up €2,243 (+11.3%), from €19,833 to €22,075
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 | €211,200 | €280,114 | +€68,914 | +32.6% |
| Fixed assets | 21/28 | €1,025 | €2,330 | +€1,305 | +127.3% |
| Tangible fixed assets | 22/27 | €1,025 | €2,330 | +€1,305 | +127.3% |
| Plant, machinery and equipment | 23 | - | €1,414 | +€1,414 | |
| Furniture and vehicles | 24 | €1,025 | €916 | -€109 | -10.7% |
| Current assets | 29/58 | €210,176 | €277,784 | +€67,609 | +32.2% |
| Amounts receivable within one year | 40/41 | - | €98 | +€98 | |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Current investments | 50/53 | €135,000 | €196,634 | +€61,634 | +45.7% |
| Cash at bank and in hand | 54/58 | €74,549 | €80,594 | +€6,046 | +8.1% |
| Deferred charges and accrued income | 490/1 | €627 | €459 | -€168 | -26.8% |
| Total equity and liabilities | 10/49 | €211,200 | €280,114 | +€68,914 | +32.6% |
| Equity | 10/15 | €175,492 | €256,676 | +€81,184 | +46.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €170,492 | €251,676 | +€81,184 | +47.6% |
| Distributable reserves | 133 | €170,492 | €251,676 | +€81,184 | +47.6% |
| Amounts payable | 17/49 | €35,708 | €23,439 | -€12,270 | -34.4% |
| Amounts payable within one year | 42/48 | €35,588 | €23,439 | -€12,150 | -34.1% |
| Trade debts | 44 | €918 | €1,119 | +€201 | +21.9% |
| Suppliers | 440/4 | €918 | €1,119 | +€201 | +21.9% |
| Taxes, remuneration and social security | 45 | €33,354 | €20,156 | -€13,198 | -39.6% |
| Taxes | 450/3 | €33,354 | €20,156 | -€13,198 | -39.6% |
| Other amounts payable | 47/48 | €1,317 | €2,164 | +€847 | +64.4% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €445 | +€331 | +290.6% |
| Other operating charges | 640/8 | €500 | €450 | -€50 | -9.9% |
| Gross operating margin | 9900 | €96,482 | €101,808 | +€5,326 | +5.5% |
| Operating profit (loss) | 9901 | €95,868 | €100,913 | +€5,045 | +5.3% |
| Financial income | 75/76B | - | €4,295 | +€4,295 | |
| Recurring financial income | 75 | - | €4,295 | +€4,295 | |
| Financial charges | 65/66B | €882 | €1,116 | +€234 | +26.5% |
| Recurring financial charges | 65 | €882 | €1,116 | +€234 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €94,986 | €104,092 | +€9,106 | +9.6% |
| Income taxes | 67/77 | €19,833 | €22,075 | +€2,243 | +11.3% |
| Profit (loss) for the period | 9904 | €75,154 | €82,017 | +€6,863 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,154 | €82,017 | +€6,863 | +9.1% |
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 10 October 2026 via checked.be.