4BTB: 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.
4BTB
Largest movements
- Receivables within one year +€16,683
up €16,683 (+135,195%), from €12 to €16,695
of which Other amounts receivable: +€9,888
- Cash -€13,053
down €13,053 (-30.9%), from €42,227 to €29,173
mainly Receivables within one year (-€16,683) and Tax, wage and social debts (-€4,356)
- Deferred charges and accrued income +€3,069
up €3,069 (+1,779%), from €173 to €3,241
- Profit (loss) carried forward +€11,190
up €11,190 (+45.4%), from €24,658 to €35,849
- Tax, wage and social debts -€4,356
down €4,356 (-51.2%), from €8,509 to €4,153
of which Taxes: -€4,356
- Gross operating margin -€6,153
down €6,153 (-21.2%), from €29,068 to €22,916
- Financial income +€396
up €396 (+1,398%), from €28 to €424
- Taxes +€317
up €317 (+4.2%), from €7,558 to €7,875
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 | €43,183 | €49,668 | +€6,485 | +15.0% |
| Fixed assets | 21/28 | €771 | €557 | -€214 | -27.7% |
| Tangible fixed assets | 22/27 | €693 | €479 | -€214 | -30.8% |
| Furniture and vehicles | 24 | €693 | €479 | -€214 | -30.8% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €42,411 | €49,110 | +€6,699 | +15.8% |
| Amounts receivable within one year | 40/41 | €12 | €16,695 | +€16,683 | +135,195% |
| Trade receivables | 40 | - | €6,795 | +€6,795 | |
| Other amounts receivable | 41 | €12 | €9,900 | +€9,888 | +80,127% |
| Cash at bank and in hand | 54/58 | €42,227 | €29,173 | -€13,053 | -30.9% |
| Deferred charges and accrued income | 490/1 | €173 | €3,241 | +€3,069 | +1,779% |
| Total equity and liabilities | 10/49 | €43,183 | €49,668 | +€6,485 | +15.0% |
| Equity | 10/15 | €32,098 | €43,289 | +€11,190 | +34.9% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,658 | €35,849 | +€11,190 | +45.4% |
| Amounts payable | 17/49 | €11,084 | €6,379 | -€4,705 | -42.5% |
| Amounts payable within one year | 42/48 | €11,084 | €6,336 | -€4,748 | -42.8% |
| Trade debts | 44 | €1,740 | €1,571 | -€168 | -9.7% |
| Suppliers | 440/4 | €1,740 | €1,571 | -€168 | -9.7% |
| Taxes, remuneration and social security | 45 | €8,509 | €4,153 | -€4,356 | -51.2% |
| Taxes | 450/3 | €8,509 | €4,153 | -€4,356 | -51.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €835 | €612 | -€224 | -26.8% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €214 | +€48 | +29.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €29,068 | €22,916 | -€6,153 | -21.2% |
| Operating profit (loss) | 9901 | €28,516 | €22,302 | -€6,213 | -21.8% |
| Financial income | 75/76B | €28 | €424 | +€396 | +1,398% |
| Recurring financial income | 75 | €28 | €424 | +€396 | +1,398% |
| Financial charges | 65/66B | €173 | €131 | -€43 | -24.5% |
| Recurring financial charges | 65 | €173 | €131 | -€43 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €28,371 | €22,596 | -€5,775 | -20.4% |
| Income taxes | 67/77 | €7,558 | €7,875 | +€317 | +4.2% |
| Profit (loss) for the period | 9904 | €20,812 | €14,720 | -€6,092 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,812 | €14,720 | -€6,092 | -29.3% |
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 15 October 2026 via checked.be.