BETTER CHOICE: 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 CHOICE
Largest movements
- Cash +€7,698
up €7,698 (+302.9%), from €2,542 to €10,240
mainly Tax, wage and social debts (+€8,347) and Deferred charges and accrued income (+€3,942)
- Deferred charges and accrued income -€3,942
down €3,942 (-79.8%), from €4,942 to €1,000
- Tax, wage and social debts +€8,347
up €8,347 (+279.4%), from €2,988 to €11,335
of which Remuneration and social security: +€6,173
- Profit (loss) carried forward -€6,865
down €6,865 (-27.7%), from -€24,791 to -€31,655
- Trade debts +€2,074
up €2,074 (+139.7%), from €1,485 to €3,559
- Other debts +€280
new in 2025: €280
- Gross operating margin +€19,487
up €19,487, from -€12,786 to €6,701
- Staff costs +€890
up €890 (+7.5%), from €11,886 to €12,776
- Other operating charges +€692
up €692 (+632.5%), from €109 to €802
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 | €7,484 | €11,240 | +€3,757 | +50.2% |
| Current assets | 29/58 | €7,484 | €11,240 | +€3,757 | +50.2% |
| Cash at bank and in hand | 54/58 | €2,542 | €10,240 | +€7,698 | +302.9% |
| Deferred charges and accrued income | 490/1 | €4,942 | €1,000 | -€3,942 | -79.8% |
| Total equity and liabilities | 10/49 | €7,484 | €11,240 | +€3,757 | +50.2% |
| Equity | 10/15 | -€22,791 | -€29,655 | -€6,865 | -30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,791 | -€31,655 | -€6,865 | -27.7% |
| Amounts payable | 17/49 | €30,275 | €40,896 | +€10,621 | +35.1% |
| Amounts payable within one year | 42/48 | €29,563 | €40,264 | +€10,701 | +36.2% |
| Trade debts | 44 | €1,485 | €3,559 | +€2,074 | +139.7% |
| Suppliers | 440/4 | €1,485 | €3,559 | +€2,074 | +139.7% |
| Advances received on contracts in progress | 46 | €25,090 | €25,090 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,988 | €11,335 | +€8,347 | +279.4% |
| Taxes | 450/3 | €478 | €2,652 | +€2,174 | +454.9% |
| Remuneration and social security | 454/9 | €2,510 | €8,682 | +€6,173 | +245.9% |
| Other amounts payable | 47/48 | - | €280 | +€280 | |
| Accrued charges and deferred income | 492/3 | €712 | €632 | -€80 | -11.2% |
| Remuneration, social security and pensions | 62 | €11,886 | €12,776 | +€890 | +7.5% |
| Other operating charges | 640/8 | €109 | €802 | +€692 | +632.5% |
| Gross operating margin | 9900 | -€12,786 | €6,701 | +€19,487 | |
| Operating profit (loss) | 9901 | -€24,781 | -€6,877 | +€17,905 | +72.3% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €10 | €57 | +€47 | +474.5% |
| Recurring financial charges | 65 | €10 | €57 | +€47 | +474.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,791 | -€6,865 | +€17,926 | +72.3% |
| Profit (loss) for the period | 9904 | -€24,791 | -€6,865 | +€17,926 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,791 | -€6,865 | +€17,926 | +72.3% |
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 6 October 2026 via checked.be.