BETTER OPTION: 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 OPTION
Largest movements
- Receivables within one year +€2,691
up €2,691 (+335.2%), from €803 to €3,493
of which Trade receivables: +€3,320
- Tangible fixed assets +€1,546
new in 2025: €1,546
of which Plant, machinery and equipment: +€1,100
- Cash +€945
up €945 (+62.7%), from €1,505 to €2,450
mainly Net result for the year (+€5,602) and Depreciation (+€226)
- Profit (loss) carried forward +€5,602
up €5,602 (+49.7%), from -€11,275 to -€5,673
- Trade debts -€420
down €420 (-94.3%), from €446 to €26
- Gross operating margin +€16,225
up €16,225, from -€9,784 to €6,442
- Depreciation -€732
down €732 (-76.4%), from €958 to €226
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 | €2,308 | €7,490 | +€5,181 | +224.5% |
| Fixed assets | 21/28 | - | €1,546 | +€1,546 | |
| Tangible fixed assets | 22/27 | - | €1,546 | +€1,546 | |
| Plant, machinery and equipment | 23 | - | €1,100 | +€1,100 | |
| Furniture and vehicles | 24 | - | €446 | +€446 | |
| Current assets | 29/58 | €2,308 | €5,943 | +€3,635 | +157.5% |
| Amounts receivable within one year | 40/41 | €803 | €3,493 | +€2,691 | +335.2% |
| Trade receivables | 40 | - | €3,320 | +€3,320 | |
| Other amounts receivable | 41 | €803 | €174 | -€629 | -78.3% |
| Cash at bank and in hand | 54/58 | €1,505 | €2,450 | +€945 | +62.7% |
| Total equity and liabilities | 10/49 | €2,308 | €7,490 | +€5,181 | +224.5% |
| Equity | 10/15 | -€6,275 | -€673 | +€5,602 | +89.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,275 | -€5,673 | +€5,602 | +49.7% |
| Amounts payable | 17/49 | €8,583 | €8,163 | -€420 | -4.9% |
| Amounts payable within one year | 42/48 | €8,583 | €8,163 | -€420 | -4.9% |
| Trade debts | 44 | €446 | €26 | -€420 | -94.3% |
| Suppliers | 440/4 | €446 | €26 | -€420 | -94.3% |
| Other amounts payable | 47/48 | €8,137 | €8,137 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €226 | -€732 | -76.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€9,784 | €6,442 | +€16,225 | |
| Operating profit (loss) | 9901 | -€11,126 | €5,828 | +€16,954 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €156 | €226 | +€71 | +45.5% |
| Recurring financial charges | 65 | €156 | €226 | +€71 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,275 | €5,602 | +€16,876 | |
| Profit (loss) for the period | 9904 | -€11,275 | €5,602 | +€16,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,275 | €5,602 | +€16,876 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.