81B: 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.
81B
Largest movements
- Receivables within one year +€49,018
up €49,018 (+44.7%), from €109,611 to €158,629
of which Other amounts receivable: +€48,641
- Cash -€24,554
down €24,554 (-42.6%), from €57,632 to €33,078
mainly Receivables within one year (-€49,018) and Trade debts (-€1,702)
- Profit (loss) carried forward +€22,522
up €22,522 (+14.9%), from €151,647 to €174,169
- Tax, wage and social debts +€3,598
new in 2025: €3,598
of which Taxes: +€2,850
- Financial income +€1,326
up €1,326 (+31.7%), from €4,180 to €5,506
- Depreciation -€744
down €744 (-26.2%), from €2,842 to €2,098
- Gross operating margin -€403
down €403 (-1.4%), from €27,901 to €27,498
- Taxes +€380
up €380 (+5.8%), from €6,598 to €6,978
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 | €174,268 | €199,589 | +€25,321 | +14.5% |
| Fixed assets | 21/28 | €3,048 | €2,454 | -€594 | -19.5% |
| Tangible fixed assets | 22/27 | €3,048 | €2,454 | -€594 | -19.5% |
| Furniture and vehicles | 24 | €3,048 | €2,454 | -€594 | -19.5% |
| Current assets | 29/58 | €171,220 | €197,135 | +€25,915 | +15.1% |
| Amounts receivable within one year | 40/41 | €109,611 | €158,629 | +€49,018 | +44.7% |
| Trade receivables | 40 | €10,690 | €11,067 | +€377 | +3.5% |
| Other amounts receivable | 41 | €98,921 | €147,562 | +€48,641 | +49.2% |
| Cash at bank and in hand | 54/58 | €57,632 | €33,078 | -€24,554 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,977 | €5,428 | +€1,451 | +36.5% |
| Total equity and liabilities | 10/49 | €174,268 | €199,589 | +€25,321 | +14.5% |
| Equity | 10/15 | €159,707 | €182,229 | +€22,522 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,647 | €174,169 | +€22,522 | +14.9% |
| Amounts payable | 17/49 | €14,561 | €17,360 | +€2,799 | +19.2% |
| Amounts payable within one year | 42/48 | €14,122 | €17,004 | +€2,882 | +20.4% |
| Trade debts | 44 | €4,180 | €2,478 | -€1,702 | -40.7% |
| Suppliers | 440/4 | €4,180 | €2,478 | -€1,702 | -40.7% |
| Taxes, remuneration and social security | 45 | - | €3,598 | +€3,598 | |
| Taxes | 450/3 | - | €2,850 | +€2,850 | |
| Remuneration and social security | 454/9 | - | €748 | +€748 | |
| Other amounts payable | 47/48 | €9,942 | €10,928 | +€986 | +9.9% |
| Accrued charges and deferred income | 492/3 | €439 | €356 | -€83 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,842 | €2,098 | -€744 | -26.2% |
| Other operating charges | 640/8 | €611 | €656 | +€45 | +7.4% |
| Gross operating margin | 9900 | €27,901 | €27,498 | -€403 | -1.4% |
| Operating profit (loss) | 9901 | €24,448 | €24,744 | +€296 | +1.2% |
| Financial income | 75/76B | €4,180 | €5,506 | +€1,326 | +31.7% |
| Recurring financial income | 75 | €4,180 | €5,506 | +€1,326 | +31.7% |
| Financial charges | 65/66B | €788 | €750 | -€38 | -4.8% |
| Recurring financial charges | 65 | €788 | €750 | -€38 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €27,840 | €29,500 | +€1,660 | +6.0% |
| Income taxes | 67/77 | €6,598 | €6,978 | +€380 | +5.8% |
| Profit (loss) for the period | 9904 | €21,242 | €22,522 | +€1,280 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,242 | €22,522 | +€1,280 | +6.0% |
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 9 October 2026 via checked.be.