Better It Improvement: 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 It Improvement
Largest movements
- Receivables within one year -€18,748
down €18,748 (-48.2%), from €38,896 to €20,149
of which Trade receivables: -€20,746
- Cash +€6,693
up €6,693 (+5.8%), from €114,839 to €121,532
mainly Net result for the year (+€34,649) and Other debts (+€31,733)
- Other debts +€31,733
up €31,733 (+19.8%), from €160,593 to €192,326
- Profit (loss) carried forward -€25,351
down €25,351 (-47.4%), from €53,429 to €28,078
- Tax, wage and social debts -€19,247
down €19,247 (-82.7%), from €23,267 to €4,020
- Current portion of long-term debt +€8,461
up €8,461 (+103%), from €8,219 to €16,680
- Debts after one year -€8,326
down €8,326 (-41.0%), from €20,310 to €11,983
- Gross operating margin -€29,166
down €29,166 (-34.1%), from €85,557 to €56,390
- Taxes -€7,006
down €7,006 (-39.6%), from €17,682 to €10,676
- Other operating charges +€1,476
up €1,476 (+97.1%), from €1,520 to €2,996
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.
Derived cash bridge
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 | €305,359 | €293,446 | -€11,913 | -3.9% |
| Fixed assets | 21/28 | €124,245 | €126,537 | +€2,292 | +1.8% |
| Tangible fixed assets | 22/27 | €124,245 | €126,537 | +€2,292 | +1.8% |
| Land and buildings | 22 | €102,688 | €99,500 | -€3,188 | -3.1% |
| Plant, machinery and equipment | 23 | €654 | €183 | -€471 | -72.0% |
| Furniture and vehicles | 24 | €1,518 | €5,174 | +€3,657 | +241% |
| Other tangible fixed assets | 26 | €19,386 | €21,680 | +€2,294 | +11.8% |
| Current assets | 29/58 | €181,114 | €166,909 | -€14,205 | -7.8% |
| Amounts receivable within one year | 40/41 | €38,896 | €20,149 | -€18,748 | -48.2% |
| Trade receivables | 40 | €38,896 | €18,150 | -€20,746 | -53.3% |
| Other amounts receivable | 41 | - | €1,999 | +€1,999 | |
| Cash at bank and in hand | 54/58 | €114,839 | €121,532 | +€6,693 | +5.8% |
| Deferred charges and accrued income | 490/1 | €27,378 | €25,228 | -€2,151 | -7.9% |
| Total equity and liabilities | 10/49 | €305,359 | €293,446 | -€11,913 | -3.9% |
| Equity | 10/15 | €91,389 | €66,038 | -€25,351 | -27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,360 | €19,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,429 | €28,078 | -€25,351 | -47.4% |
| Amounts payable | 17/49 | €213,970 | €227,408 | +€13,439 | +6.3% |
| Amounts payable after more than one year | 17 | €20,310 | €11,983 | -€8,326 | -41.0% |
| Financial debts | 170/4 | €20,310 | €11,983 | -€8,326 | -41.0% |
| Amounts payable within one year | 42/48 | €193,272 | €215,025 | +€21,753 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €8,219 | €16,680 | +€8,461 | +103% |
| Trade debts | 44 | €1,194 | €1,999 | +€805 | +67.5% |
| Suppliers | 440/4 | €1,194 | €1,999 | +€805 | +67.5% |
| Taxes, remuneration and social security | 45 | €23,267 | €4,020 | -€19,247 | -82.7% |
| Taxes | 450/3 | €23,267 | €4,020 | -€19,247 | -82.7% |
| Other amounts payable | 47/48 | €160,593 | €192,326 | +€31,733 | +19.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,799 | €7,838 | +€39 | +0.5% |
| Other operating charges | 640/8 | €1,520 | €2,996 | +€1,476 | +97.1% |
| Gross operating margin | 9900 | €85,557 | €56,390 | -€29,166 | -34.1% |
| Operating profit (loss) | 9901 | €76,238 | €45,556 | -€30,681 | -40.2% |
| Financial income | 75/76B | €626 | €1,162 | +€537 | +85.8% |
| Recurring financial income | 75 | €626 | €1,162 | +€537 | +85.8% |
| Financial charges | 65/66B | €1,420 | €1,394 | -€26 | -1.9% |
| Recurring financial charges | 65 | €1,420 | €1,394 | -€26 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €75,443 | €45,325 | -€30,118 | -39.9% |
| Income taxes | 67/77 | €17,682 | €10,676 | -€7,006 | -39.6% |
| Profit (loss) for the period | 9904 | €57,761 | €34,649 | -€23,112 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,761 | €34,649 | -€23,112 | -40.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.