9thB.it: 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.
9thB.it
Largest movements
- Receivables within one year +€97,982
up €97,982 (+413.3%), from €23,707 to €121,689
of which Trade receivables: +€94,715
- Cash -€53,342
down €53,342 (-54.6%), from €97,698 to €44,356
mainly Receivables within one year (-€97,982) and Contributions, distributions and other (-€68,253)
- Other debts +€43,280
up €43,280 (+122.8%), from €35,252 to €78,532
- Gross operating margin +€27,389
up €27,389 (+43.3%), from €63,308 to €90,697
- Taxes +€5,067
up €5,067 (+52.2%), from €9,700 to €14,767
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 | €141,299 | €184,182 | +€42,883 | +30.3% |
| Fixed assets | 21/28 | €19,489 | €18,137 | -€1,351 | -6.9% |
| Tangible fixed assets | 22/27 | €15,489 | €14,137 | -€1,351 | -8.7% |
| Plant, machinery and equipment | 23 | €456 | €69 | -€387 | -84.9% |
| Furniture and vehicles | 24 | €15,033 | €14,068 | -€965 | -6.4% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €121,811 | €166,045 | +€44,234 | +36.3% |
| Amounts receivable within one year | 40/41 | €23,707 | €121,689 | +€97,982 | +413.3% |
| Trade receivables | 40 | €18,927 | €113,642 | +€94,715 | +500.4% |
| Other amounts receivable | 41 | €4,779 | €8,047 | +€3,267 | +68.4% |
| Cash at bank and in hand | 54/58 | €97,698 | €44,356 | -€53,342 | -54.6% |
| Deferred charges and accrued income | 490/1 | €406 | €0 | -€406 | -100.0% |
| Total equity and liabilities | 10/49 | €141,299 | €184,182 | +€42,883 | +30.3% |
| Equity | 10/15 | €85,415 | €85,415 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €84,415 | €84,415 | = | 0.0% |
| Distributable reserves | 133 | €84,415 | €84,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,885 | €98,767 | +€42,883 | +76.7% |
| Amounts payable within one year | 42/48 | €55,358 | €98,767 | +€43,409 | +78.4% |
| Trade debts | 44 | €1,084 | €1,439 | +€356 | +32.8% |
| Suppliers | 440/4 | €1,084 | €1,439 | +€356 | +32.8% |
| Taxes, remuneration and social security | 45 | €19,023 | €18,796 | -€227 | -1.2% |
| Taxes | 450/3 | €17,113 | €18,796 | +€1,683 | +9.8% |
| Remuneration and social security | 454/9 | €1,910 | €0 | -€1,910 | -100.0% |
| Other amounts payable | 47/48 | €35,252 | €78,532 | +€43,280 | +122.8% |
| Accrued charges and deferred income | 492/3 | €526 | €0 | -€526 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,595 | €6,711 | -€884 | -11.6% |
| Other operating charges | 640/8 | €877 | €897 | +€20 | +2.3% |
| Gross operating margin | 9900 | €63,308 | €90,697 | +€27,389 | +43.3% |
| Operating profit (loss) | 9901 | €54,835 | €83,089 | +€28,254 | +51.5% |
| Financial income | 75/76B | €203 | €9 | -€194 | -95.5% |
| Recurring financial income | 75 | €203 | €9 | -€194 | -95.5% |
| Financial charges | 65/66B | €270 | €78 | -€192 | -71.1% |
| Recurring financial charges | 65 | €270 | €78 | -€192 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €54,768 | €83,020 | +€28,252 | +51.6% |
| Income taxes | 67/77 | €9,700 | €14,767 | +€5,067 | +52.2% |
| Profit (loss) for the period | 9904 | €45,067 | €68,253 | +€23,185 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,067 | €68,253 | +€23,185 | +51.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.