Better Way EXPRESS: 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 EXPRESS
Largest movements
- Receivables within one year -€31,454
down €31,454 (-50.4%), from €62,433 to €30,978
of which Trade receivables: -€31,541
- Tangible fixed assets +€6,829
up €6,829 (+3,241%), from €211 to €7,040
of which Plant, machinery and equipment: +€5,996
- Cash +€2,882
up €2,882 (+40.3%), from €7,150 to €10,032
mainly Receivables within one year (+€31,454) and Depreciation (+€889)
- Trade debts -€15,876
down €15,876 (-23.3%), from €68,047 to €52,171
- Profit (loss) carried forward -€4,878
down €4,878 (-16.9%), from -€28,802 to -€33,679
- Tax, wage and social debts -€1,720
down €1,720 (-9.4%), from €18,343 to €16,623
of which Remuneration and social security: -€4,501
- Gross operating margin +€32,178
up €32,178 (+96.5%), from -€33,329 to -€1,151
- Staff costs -€1,765
down €1,765 (-76.8%), from €2,298 to €533
- Financial charges -€824
down €824 (-91.1%), from €905 to €81
- Other operating charges +€628
up €628 (+39.4%), from €1,596 to €2,224
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 | €80,876 | €58,758 | -€22,118 | -27.3% |
| Fixed assets | 21/28 | €10,211 | €17,040 | +€6,829 | +66.9% |
| Tangible fixed assets | 22/27 | €211 | €7,040 | +€6,829 | +3,241% |
| Plant, machinery and equipment | 23 | €173 | €6,169 | +€5,996 | +3,473% |
| Furniture and vehicles | 24 | €38 | €871 | +€833 | +2,187% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €70,665 | €41,718 | -€28,947 | -41.0% |
| Amounts receivable within one year | 40/41 | €62,433 | €30,978 | -€31,454 | -50.4% |
| Trade receivables | 40 | €58,430 | €26,889 | -€31,541 | -54.0% |
| Other amounts receivable | 41 | €4,002 | €4,089 | +€87 | +2.2% |
| Cash at bank and in hand | 54/58 | €7,150 | €10,032 | +€2,882 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,083 | €708 | -€375 | -34.6% |
| Total equity and liabilities | 10/49 | €80,876 | €58,758 | -€22,118 | -27.3% |
| Equity | 10/15 | -€8,342 | -€13,219 | -€4,878 | -58.5% |
| 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 | -€28,802 | -€33,679 | -€4,878 | -16.9% |
| Amounts payable | 17/49 | €89,217 | €71,977 | -€17,240 | -19.3% |
| Amounts payable within one year | 42/48 | €89,217 | €71,977 | -€17,240 | -19.3% |
| Trade debts | 44 | €68,047 | €52,171 | -€15,876 | -23.3% |
| Suppliers | 440/4 | €68,047 | €52,171 | -€15,876 | -23.3% |
| Taxes, remuneration and social security | 45 | €18,343 | €16,623 | -€1,720 | -9.4% |
| Taxes | 450/3 | €2,576 | €5,358 | +€2,782 | +108% |
| Remuneration and social security | 454/9 | €15,767 | €11,266 | -€4,501 | -28.5% |
| Other amounts payable | 47/48 | €2,827 | €3,183 | +€355 | +12.6% |
| Remuneration, social security and pensions | 62 | €2,298 | €533 | -€1,765 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €889 | -€194 | -17.9% |
| Other operating charges | 640/8 | €1,596 | €2,224 | +€628 | +39.4% |
| Gross operating margin | 9900 | -€33,329 | -€1,151 | +€32,178 | +96.5% |
| Operating profit (loss) | 9901 | -€38,306 | -€4,797 | +€33,510 | +87.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €905 | €81 | -€824 | -91.1% |
| Recurring financial charges | 65 | €905 | €81 | -€824 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,211 | -€4,878 | +€34,334 | +87.6% |
| Profit (loss) for the period | 9904 | -€39,211 | -€4,878 | +€34,334 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,211 | -€4,878 | +€34,334 | +87.6% |
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 24 October 2026 via checked.be.