BETTER RETAIL: 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 RETAIL
Largest movements
- Cash -€115,522
down €115,522 (-39.6%), from €291,358 to €175,836
mainly Net result for the year (-€83,429) and Investment in fixed assets (net) (-€23,640)
- Tangible fixed assets +€17,851
up €17,851 (+2,112%), from €845 to €18,696
- Profit (loss) carried forward -€83,429
down €83,429 (-74.3%), from €112,339 to €28,910
- Tax, wage and social debts -€13,232
down €13,232 (-81.3%), from €16,276 to €3,043
- Gross operating margin -€84,331
down €84,331, from €8,700 to -€75,631
- Depreciation +€2,738
up €2,738 (+89.7%), from €3,052 to €5,790
- Other operating charges -€2,462
down €2,462 (-84.5%), from €2,912 to €450
- Taxes -€1,939
down €1,939 (-66.3%), from €2,924 to €985
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 | €292,628 | €195,564 | -€97,064 | -33.2% |
| Fixed assets | 21/28 | €845 | €18,696 | +€17,851 | +2,112% |
| Tangible fixed assets | 22/27 | €845 | €18,696 | +€17,851 | +2,112% |
| Furniture and vehicles | 24 | €845 | €18,696 | +€17,851 | +2,112% |
| Current assets | 29/58 | €291,783 | €176,869 | -€114,915 | -39.4% |
| Amounts receivable within one year | 40/41 | €81 | €582 | +€501 | +617% |
| Trade receivables | 40 | €81 | €582 | +€501 | +617% |
| Cash at bank and in hand | 54/58 | €291,358 | €175,836 | -€115,522 | -39.6% |
| Deferred charges and accrued income | 490/1 | €344 | €450 | +€106 | +30.8% |
| Total equity and liabilities | 10/49 | €292,628 | €195,564 | -€97,064 | -33.2% |
| Equity | 10/15 | €260,585 | €177,156 | -€83,429 | -32.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €142,046 | €142,046 | = | 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% |
| Distributable reserves | 133 | €140,186 | €140,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,339 | €28,910 | -€83,429 | -74.3% |
| Amounts payable | 17/49 | €32,044 | €18,409 | -€13,635 | -42.6% |
| Amounts payable within one year | 42/48 | €32,044 | €18,409 | -€13,635 | -42.6% |
| Trade debts | 44 | €159 | €250 | +€91 | +57.6% |
| Suppliers | 440/4 | €159 | €250 | +€91 | +57.6% |
| Taxes, remuneration and social security | 45 | €16,276 | €3,043 | -€13,232 | -81.3% |
| Taxes | 450/3 | €16,276 | €3,043 | -€13,232 | -81.3% |
| Other amounts payable | 47/48 | €15,609 | €15,115 | -€494 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,052 | €5,790 | +€2,738 | +89.7% |
| Other operating charges | 640/8 | €2,912 | €450 | -€2,462 | -84.5% |
| Gross operating margin | 9900 | €8,700 | -€75,631 | -€84,331 | |
| Operating profit (loss) | 9901 | €2,736 | -€81,871 | -€84,607 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €932 | €575 | -€358 | -38.4% |
| Recurring financial charges | 65 | €932 | €575 | -€358 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €1,804 | -€82,444 | -€84,248 | |
| Income taxes | 67/77 | €2,924 | €985 | -€1,939 | -66.3% |
| Profit (loss) for the period | 9904 | -€1,120 | -€83,429 | -€82,310 | -7,352% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,120 | -€83,429 | -€82,310 | -7,352% |
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 18 October 2026 via checked.be.