BETTER19: 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.
BETTER19
Largest movements
- Receivables within one year +€8,263
up €8,263 (+181.0%), from €4,565 to €12,828
of which Trade receivables: +€7,763
- Cash -€2,647
down €2,647 (-13.8%), from €19,117 to €16,470
mainly Receivables within one year (-€8,263) and Tax, wage and social debts (-€3,903)
- Tangible fixed assets +€365
up €365 (+42.5%), from €859 to €1,224
of which Furniture and vehicles: +€580
- Profit (loss) carried forward +€10,334
up €10,334 (+74.9%), from €13,800 to €24,134
- Tax, wage and social debts -€3,903
down €3,903 (-49.5%), from €7,879 to €3,976
of which Remuneration and social security: -€2,307
- Trade debts -€451
down €451 (-52.3%), from €863 to €412
- Gross operating margin +€5,067
up €5,067 (+60.7%), from €8,347 to €13,414
- Taxes +€960
up €960 (+59.2%), from €1,623 to €2,584
- Financial charges +€151
up €151 (+1009.0%), from €15 to €166
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 | €24,541 | €30,522 | +€5,981 | +24.4% |
| Fixed assets | 21/28 | €859 | €1,224 | +€365 | +42.5% |
| Tangible fixed assets | 22/27 | €859 | €1,224 | +€365 | +42.5% |
| Plant, machinery and equipment | 23 | €859 | €644 | -€215 | -25.1% |
| Furniture and vehicles | 24 | - | €580 | +€580 | |
| Current assets | 29/58 | €23,682 | €29,298 | +€5,616 | +23.7% |
| Amounts receivable within one year | 40/41 | €4,565 | €12,828 | +€8,263 | +181.0% |
| Trade receivables | 40 | €4,565 | €12,327 | +€7,763 | +170.1% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €19,117 | €16,470 | -€2,647 | -13.8% |
| Total equity and liabilities | 10/49 | €24,541 | €30,522 | +€5,981 | +24.4% |
| Equity | 10/15 | €15,800 | €26,134 | +€10,334 | +65.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,800 | €24,134 | +€10,334 | +74.9% |
| Amounts payable | 17/49 | €8,742 | €4,388 | -€4,354 | -49.8% |
| Amounts payable within one year | 42/48 | €8,742 | €4,388 | -€4,354 | -49.8% |
| Trade debts | 44 | €863 | €412 | -€451 | -52.3% |
| Suppliers | 440/4 | €863 | €412 | -€451 | -52.3% |
| Taxes, remuneration and social security | 45 | €7,879 | €3,976 | -€3,903 | -49.5% |
| Taxes | 450/3 | €5,572 | €3,976 | -€1,596 | -28.6% |
| Remuneration and social security | 454/9 | €2,307 | - | -€2,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €330 | +€115 | +53.4% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €8,347 | €13,414 | +€5,067 | +60.7% |
| Operating profit (loss) | 9901 | €7,632 | €13,084 | +€5,452 | +71.4% |
| Financial charges | 65/66B | €15 | €166 | +€151 | +1009.0% |
| Recurring financial charges | 65 | €15 | €166 | +€151 | +1009.0% |
| Profit (loss) for the period before taxes | 9903 | €7,617 | €12,918 | +€5,301 | +69.6% |
| Income taxes | 67/77 | €1,623 | €2,584 | +€960 | +59.2% |
| Profit (loss) for the period | 9904 | €5,993 | €10,334 | +€4,341 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,993 | €10,334 | +€4,341 | +72.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.