Better Way: 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 Way
Largest movements
- Tangible fixed assets +€4,667
new in 2025: €4,667
- Cash +€2,349
up €2,349 (+118%), from €1,984 to €4,333
mainly Tax, wage and social debts (+€5,998) and Other debts (+€2,661)
- Tax, wage and social debts +€5,998
up €5,998 (+133%), from €4,500 to €10,498
- Profit (loss) carried forward -€4,108
down €4,108 (-29.6%), from -€13,882 to -€17,990
- Other debts +€2,661
up €2,661 (+190%), from €1,403 to €4,064
- Trade debts +€2,405
up €2,405 (+155%), from €1,548 to €3,954
- Other operating charges +€1,383
up €1,383 (+241%), from €575 to €1,957
- Depreciation +€452
new in 2025: €452
- Gross operating margin -€421
down €421 (-43.7%), from -€964 to -€1,385
- Staff costs -€58
no longer reported in 2025 (was €58)
- Financial charges -€46
down €46 (-26.3%), from €175 to €129
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 | €14,029 | €20,985 | +€6,956 | +49.6% |
| Fixed assets | 21/28 | - | €4,667 | +€4,667 | |
| Tangible fixed assets | 22/27 | - | €4,667 | +€4,667 | |
| Plant, machinery and equipment | 23 | - | €4,667 | +€4,667 | |
| Current assets | 29/58 | €14,029 | €16,318 | +€2,289 | +16.3% |
| Amounts receivable within one year | 40/41 | €11,210 | €11,204 | -€7 | -0.1% |
| Trade receivables | 40 | €9,874 | €7,800 | -€2,074 | -21.0% |
| Other amounts receivable | 41 | €1,337 | €3,404 | +€2,067 | +155% |
| Cash at bank and in hand | 54/58 | €1,984 | €4,333 | +€2,349 | +118% |
| Deferred charges and accrued income | 490/1 | €835 | €782 | -€53 | -6.3% |
| Total equity and liabilities | 10/49 | €14,029 | €20,985 | +€6,956 | +49.6% |
| Equity | 10/15 | €6,578 | €2,470 | -€4,108 | -62.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€13,882 | -€17,990 | -€4,108 | -29.6% |
| Amounts payable | 17/49 | €7,452 | €18,516 | +€11,064 | +148% |
| Amounts payable within one year | 42/48 | €7,452 | €18,516 | +€11,064 | +148% |
| Trade debts | 44 | €1,548 | €3,954 | +€2,405 | +155% |
| Suppliers | 440/4 | €1,548 | €3,954 | +€2,405 | +155% |
| Taxes, remuneration and social security | 45 | €4,500 | €10,498 | +€5,998 | +133% |
| Remuneration and social security | 454/9 | €4,500 | €10,498 | +€5,998 | +133% |
| Other amounts payable | 47/48 | €1,403 | €4,064 | +€2,661 | +190% |
| Remuneration, social security and pensions | 62 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €452 | +€452 | |
| Other operating charges | 640/8 | €575 | €1,957 | +€1,383 | +241% |
| Gross operating margin | 9900 | -€964 | -€1,385 | -€421 | -43.7% |
| Operating profit (loss) | 9901 | -€1,596 | -€3,794 | -€2,198 | -138% |
| Financial income | 75/76B | €22 | €40 | +€18 | +83.3% |
| Recurring financial income | 75 | €22 | €40 | +€18 | +83.3% |
| Financial charges | 65/66B | €175 | €129 | -€46 | -26.3% |
| Recurring financial charges | 65 | €175 | €129 | -€46 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,749 | -€3,883 | -€2,133 | -122% |
| Income taxes | 67/77 | €233 | €225 | -€7 | -3.2% |
| Profit (loss) for the period | 9904 | -€1,982 | -€4,108 | -€2,126 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,982 | -€4,108 | -€2,126 | -107% |
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 19 October 2026 via checked.be.