BetterGrowth: 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.
BetterGrowth
Largest movements
- Cash -€45,610
down €45,610 (-56.4%), from €80,866 to €35,256
mainly Net result for the year (-€73,446) and Current portion of long-term debt (-€47,895)
- Receivables within one year -€15,949
down €15,949 (-24.4%), from €65,418 to €49,469
of which Trade receivables: -€15,949
- Profit (loss) carried forward -€73,446
down €73,446, from €24,008 to -€49,438
- Current portion of long-term debt -€47,895
down €47,895 (-68.4%), from €69,993 to €22,098
- Contributions +€32,240
up €32,240 (+32,240%), from €100 to €32,340
- Debts after one year +€24,068
new in 2025: €24,068
- Trade debts +€6,220
up €6,220 (+16.9%), from €36,846 to €43,066
- Gross operating margin -€56,523
down €56,523, from €38,183 to -€18,340
- Staff costs +€43,176
up €43,176 (+631%), from €6,841 to €50,017
- Taxes -€6,106
no longer reported in 2025 (was €6,106)
- Financial charges +€3,522
up €3,522 (+853%), from €413 to €3,935
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 | €147,967 | €86,021 | -€61,945 | -41.9% |
| Fixed assets | 21/28 | €1,418 | €1,195 | -€222 | -15.7% |
| Tangible fixed assets | 22/27 | €993 | €770 | -€222 | -22.4% |
| Plant, machinery and equipment | 23 | €993 | €770 | -€222 | -22.4% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €146,549 | €84,826 | -€61,723 | -42.1% |
| Amounts receivable within one year | 40/41 | €65,418 | €49,469 | -€15,949 | -24.4% |
| Trade receivables | 40 | €65,124 | €49,175 | -€15,949 | -24.5% |
| Other amounts receivable | 41 | €294 | €294 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,866 | €35,256 | -€45,610 | -56.4% |
| Deferred charges and accrued income | 490/1 | €265 | €102 | -€163 | -61.6% |
| Total equity and liabilities | 10/49 | €147,967 | €86,021 | -€61,945 | -41.9% |
| Equity | 10/15 | €24,108 | -€17,098 | -€41,206 | |
| Contributions | 10/11 | €100 | €32,340 | +€32,240 | +32,240% |
| Profit (loss) carried forward | 14 | €24,008 | -€49,438 | -€73,446 | |
| Amounts payable | 17/49 | €123,859 | €103,119 | -€20,739 | -16.7% |
| Amounts payable after more than one year | 17 | - | €24,068 | +€24,068 | |
| Financial debts | 170/4 | - | €24,068 | +€24,068 | |
| Amounts payable within one year | 42/48 | €123,859 | €78,563 | -€45,295 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €69,993 | €22,098 | -€47,895 | -68.4% |
| Trade debts | 44 | €36,846 | €43,066 | +€6,220 | +16.9% |
| Suppliers | 440/4 | €36,846 | €43,066 | +€6,220 | +16.9% |
| Taxes, remuneration and social security | 45 | €12,589 | €8,487 | -€4,102 | -32.6% |
| Taxes | 450/3 | €11,623 | €2,506 | -€9,117 | -78.4% |
| Remuneration and social security | 454/9 | €966 | €5,981 | +€5,016 | +519% |
| Other amounts payable | 47/48 | €4,430 | €4,912 | +€482 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €488 | +€488 | |
| Remuneration, social security and pensions | 62 | €6,841 | €50,017 | +€43,176 | +631% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €222 | +€103 | +86.7% |
| Other operating charges | 640/8 | €1,226 | €1,071 | -€155 | -12.6% |
| Gross operating margin | 9900 | €38,183 | -€18,340 | -€56,523 | |
| Operating profit (loss) | 9901 | €29,997 | -€69,650 | -€99,647 | |
| Financial income | 75/76B | €15 | €139 | +€125 | +861% |
| Recurring financial income | 75 | €15 | €139 | +€125 | +861% |
| Financial charges | 65/66B | €413 | €3,935 | +€3,522 | +853% |
| Recurring financial charges | 65 | €413 | €3,935 | +€3,522 | +853% |
| Profit (loss) for the period before taxes | 9903 | €29,599 | -€73,446 | -€103,045 | |
| Income taxes | 67/77 | €6,106 | - | -€6,106 | |
| Profit (loss) for the period | 9904 | €23,493 | -€73,446 | -€96,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,493 | -€73,446 | -€96,938 |
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 25 October 2026 via checked.be.