CHANGE4BETTER: 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.
CHANGE4BETTER
Largest movements
- Cash +€89,965
up €89,965 (+72.1%), from €124,722 to €214,687
mainly Other debts (+€261,318) and Net result for the year (+€74,371)
- Receivables within one year -€26,971
down €26,971 (-70.9%), from €38,042 to €11,072
of which Trade receivables: -€18,241
- Other debts +€261,318
up €261,318 (+22661.4%), from €1,153 to €262,471
- Profit (loss) carried forward -€233,781
no longer reported in 2025 (was €233,781)
- Tax, wage and social debts +€37,321
up €37,321 (+281.2%), from €13,273 to €50,594
- Gross operating margin +€6,132
up €6,132 (+7.2%), from €85,550 to €91,682
- Taxes +€1,918
up €1,918 (+10.9%), from €17,663 to €19,581
- Financial income +€1,666
up €1,666 (+119.5%), from €1,394 to €3,060
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 | €251,228 | €316,869 | +€65,640 | +26.1% |
| Fixed assets | 21/28 | €264 | €1,002 | +€738 | +279.5% |
| Tangible fixed assets | 22/27 | €264 | €1,002 | +€738 | +279.5% |
| Plant, machinery and equipment | 23 | - | €830 | +€830 | |
| Furniture and vehicles | 24 | €264 | €172 | -€92 | -35.0% |
| Current assets | 29/58 | €250,964 | €315,867 | +€64,903 | +25.9% |
| Amounts receivable within one year | 40/41 | €38,042 | €11,072 | -€26,971 | -70.9% |
| Trade receivables | 40 | €29,312 | €11,072 | -€18,241 | -62.2% |
| Other amounts receivable | 41 | €8,730 | - | -€8,730 | |
| Current investments | 50/53 | €87,137 | €89,309 | +€2,172 | +2.5% |
| Cash at bank and in hand | 54/58 | €124,722 | €214,687 | +€89,965 | +72.1% |
| Deferred charges and accrued income | 490/1 | €1,063 | €799 | -€265 | -24.9% |
| Total equity and liabilities | 10/49 | €251,228 | €316,869 | +€65,640 | +26.1% |
| Equity | 10/15 | €236,281 | €2,500 | -€233,781 | -98.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,781 | - | -€233,781 | |
| Amounts payable | 17/49 | €14,947 | €314,369 | +€299,422 | +2003.2% |
| Amounts payable within one year | 42/48 | €14,469 | €313,391 | +€298,922 | +2065.9% |
| Trade debts | 44 | €43 | €326 | +€283 | +654.4% |
| Suppliers | 440/4 | €43 | €326 | +€283 | +654.4% |
| Taxes, remuneration and social security | 45 | €13,273 | €50,594 | +€37,321 | +281.2% |
| Taxes | 450/3 | €13,273 | €50,594 | +€37,321 | +281.2% |
| Other amounts payable | 47/48 | €1,153 | €262,471 | +€261,318 | +22661.4% |
| Accrued charges and deferred income | 492/3 | €477 | €977 | +€500 | +104.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €131 | +€39 | +42.1% |
| Other operating charges | 640/8 | €623 | €615 | -€7 | -1.1% |
| Gross operating margin | 9900 | €85,550 | €91,682 | +€6,132 | +7.2% |
| Operating profit (loss) | 9901 | €84,835 | €90,935 | +€6,100 | +7.2% |
| Financial income | 75/76B | €1,394 | €3,060 | +€1,666 | +119.5% |
| Recurring financial income | 75 | €1,394 | €3,060 | +€1,666 | +119.5% |
| Financial charges | 65/66B | €43 | €43 | -€0 | 0.0% |
| Recurring financial charges | 65 | €43 | €43 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €86,186 | €93,952 | +€7,766 | +9.0% |
| Income taxes | 67/77 | €17,663 | €19,581 | +€1,918 | +10.9% |
| Profit (loss) for the period | 9904 | €68,523 | €74,371 | +€5,848 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,523 | €74,371 | +€5,848 | +8.5% |
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 11 October 2026 via checked.be.