2B&P: 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.
2B&P
Largest movements
- Receivables within one year +€14,922
up €14,922 (+58.2%), from €25,622 to €40,545
of which Trade receivables: +€16,906
- Cash +€3,512
up €3,512 (+17.7%), from €19,794 to €23,306
mainly Trade debts (+€9,198) and Depreciation (+€7,039)
- Tangible fixed assets -€2,382
down €2,382 (-19.8%), from €12,045 to €9,663
of which Furniture and vehicles: -€2,975
- Deferred charges and accrued income -€977
down €977 (-79.2%), from €1,234 to €257
- Trade debts +€9,198
up €9,198 (+131.4%), from €7,000 to €16,199
- Profit (loss) carried forward +€6,394
up €6,394 (+21.7%), from €29,525 to €35,919
- Debts after one year -€1,108
down €1,108 (-100.0%), from €1,108 to €0
- Depreciation +€1,652
up €1,652 (+30.7%), from €5,387 to €7,039
- Financial charges -€1,535
down €1,535 (-74.3%), from €2,066 to €531
- Gross operating margin -€1,472
down €1,472 (-7.7%), from €19,083 to €17,611
- Taxes -€817
down €817 (-24.8%), from €3,293 to €2,476
- Other operating charges -€276
down €276 (-17.3%), from €1,590 to €1,314
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 | €58,785 | €73,861 | +€15,076 | +25.6% |
| Fixed assets | 21/28 | €12,135 | €9,753 | -€2,382 | -19.6% |
| Tangible fixed assets | 22/27 | €12,045 | €9,663 | -€2,382 | -19.8% |
| Plant, machinery and equipment | 23 | €648 | €1,241 | +€593 | +91.4% |
| Furniture and vehicles | 24 | €11,397 | €8,421 | -€2,975 | -26.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €46,650 | €64,108 | +€17,458 | +37.4% |
| Amounts receivable within one year | 40/41 | €25,622 | €40,545 | +€14,922 | +58.2% |
| Trade receivables | 40 | €22,364 | €39,270 | +€16,906 | +75.6% |
| Other amounts receivable | 41 | €3,258 | €1,274 | -€1,983 | -60.9% |
| Cash at bank and in hand | 54/58 | €19,794 | €23,306 | +€3,512 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,234 | €257 | -€977 | -79.2% |
| Total equity and liabilities | 10/49 | €58,785 | €73,861 | +€15,076 | +25.6% |
| Equity | 10/15 | €39,885 | €46,279 | +€6,394 | +16.0% |
| Contributions | 10/11 | €10,360 | €10,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,525 | €35,919 | +€6,394 | +21.7% |
| Amounts payable | 17/49 | €18,900 | €27,582 | +€8,682 | +45.9% |
| Amounts payable after more than one year | 17 | €1,108 | €0 | -€1,108 | -100.0% |
| Financial debts | 170/4 | €1,108 | €0 | -€1,108 | -100.0% |
| Amounts payable within one year | 42/48 | €17,792 | €27,582 | +€9,789 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €1,638 | €1,108 | -€530 | -32.4% |
| Trade debts | 44 | €7,000 | €16,199 | +€9,198 | +131.4% |
| Suppliers | 440/4 | €7,000 | €16,199 | +€9,198 | +131.4% |
| Taxes, remuneration and social security | 45 | €7,242 | €7,656 | +€414 | +5.7% |
| Taxes | 450/3 | €2,440 | €2,824 | +€384 | +15.7% |
| Remuneration and social security | 454/9 | €4,803 | €4,832 | +€30 | +0.6% |
| Other amounts payable | 47/48 | €1,912 | €2,619 | +€707 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,387 | €7,039 | +€1,652 | +30.7% |
| Other operating charges | 640/8 | €1,590 | €1,314 | -€276 | -17.3% |
| Gross operating margin | 9900 | €19,083 | €17,611 | -€1,472 | -7.7% |
| Operating profit (loss) | 9901 | €12,106 | €9,258 | -€2,848 | -23.5% |
| Financial income | 75/76B | €169 | €142 | -€26 | -15.7% |
| Recurring financial income | 75 | €169 | €142 | -€26 | -15.7% |
| Financial charges | 65/66B | €2,066 | €531 | -€1,535 | -74.3% |
| Recurring financial charges | 65 | €2,066 | €531 | -€1,535 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €10,209 | €8,870 | -€1,339 | -13.1% |
| Income taxes | 67/77 | €3,293 | €2,476 | -€817 | -24.8% |
| Profit (loss) for the period | 9904 | €6,917 | €6,394 | -€522 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,917 | €6,394 | -€522 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.