B ACCOUNT: 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.
B ACCOUNT
Largest movements
- Intangible fixed assets -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€26,214
up €26,214 (+117%), from €22,371 to €48,585
mainly Depreciation (+€38,502) and Tax, wage and social debts (+€15,230)
- Tangible fixed assets +€15,141
up €15,141 (+103%), from €14,635 to €29,776
of which Furniture and vehicles: +€13,721
- Receivables within one year +€5,655
up €5,655 (+3.3%), from €171,109 to €176,764
of which Trade receivables: +€5,652
- Deferred charges and accrued income -€3,522
down €3,522 (-46.6%), from €7,562 to €4,040
- Debts after one year -€15,710
down €15,710 (-41.7%), from €37,719 to €22,009
- Tax, wage and social debts +€15,230
up €15,230 (+34.9%), from €43,670 to €58,900
of which Remuneration and social security: +€11,261
- Short-term financial debts +€7,870
up €7,870 (+90.4%), from €8,701 to €16,571
- Current portion of long-term debt +€6,945
up €6,945 (+16.7%), from €41,599 to €48,544
- Staff costs +€25,862
up €25,862 (+19.0%), from €136,439 to €162,301
- Gross operating margin +€12,176
up €12,176 (+6.1%), from €198,303 to €210,479
- Taxes -€5,471
down €5,471 (-83.0%), from €6,594 to €1,123
- Depreciation +€3,084
up €3,084 (+8.7%), from €35,418 to €38,502
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 | €246,097 | €259,585 | +€13,488 | +5.5% |
| Fixed assets | 21/28 | €45,055 | €30,196 | -€14,859 | -33.0% |
| Intangible fixed assets | 21 | €30,000 | - | -€30,000 | |
| Tangible fixed assets | 22/27 | €14,635 | €29,776 | +€15,141 | +103% |
| Plant, machinery and equipment | 23 | €1,446 | €4,126 | +€2,680 | +185% |
| Furniture and vehicles | 24 | €9,316 | €23,037 | +€13,721 | +147% |
| Other tangible fixed assets | 26 | €3,873 | €2,613 | -€1,260 | -32.5% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €201,042 | €229,389 | +€28,347 | +14.1% |
| Amounts receivable within one year | 40/41 | €171,109 | €176,764 | +€5,655 | +3.3% |
| Trade receivables | 40 | €171,109 | €176,761 | +€5,652 | +3.3% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €22,371 | €48,585 | +€26,214 | +117% |
| Deferred charges and accrued income | 490/1 | €7,562 | €4,040 | -€3,522 | -46.6% |
| Total equity and liabilities | 10/49 | €246,097 | €259,585 | +€13,488 | +5.5% |
| Equity | 10/15 | €112,127 | €112,127 | = | 0.0% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €79,127 | €79,127 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,300 | €3,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,300 | €3,300 | = | 0.0% |
| Distributable reserves | 133 | €75,827 | €75,827 | = | 0.0% |
| Amounts payable | 17/49 | €133,970 | €147,458 | +€13,488 | +10.1% |
| Amounts payable after more than one year | 17 | €37,719 | €22,009 | -€15,710 | -41.7% |
| Financial debts | 170/4 | €37,719 | €22,009 | -€15,710 | -41.7% |
| Amounts payable within one year | 42/48 | €96,251 | €125,449 | +€29,198 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €41,599 | €48,544 | +€6,945 | +16.7% |
| Financial debts | 43 | €8,701 | €16,571 | +€7,870 | +90.4% |
| Credit institutions | 430/8 | €8,701 | €16,571 | +€7,870 | +90.4% |
| Trade debts | 44 | €2,281 | €1,434 | -€847 | -37.1% |
| Suppliers | 440/4 | €2,281 | €1,434 | -€847 | -37.1% |
| Taxes, remuneration and social security | 45 | €43,670 | €58,900 | +€15,230 | +34.9% |
| Taxes | 450/3 | €13,397 | €17,366 | +€3,969 | +29.6% |
| Remuneration and social security | 454/9 | €30,273 | €41,534 | +€11,261 | +37.2% |
| Remuneration, social security and pensions | 62 | €136,439 | €162,301 | +€25,862 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,418 | €38,502 | +€3,084 | +8.7% |
| Other operating charges | 640/8 | €2,482 | €3,245 | +€763 | +30.7% |
| Gross operating margin | 9900 | €198,303 | €210,479 | +€12,176 | +6.1% |
| Operating profit (loss) | 9901 | €23,964 | €6,431 | -€17,533 | -73.2% |
| Financial income | 75/76B | - | €315 | +€315 | |
| Recurring financial income | 75 | - | €315 | +€315 | |
| Financial charges | 65/66B | €5,689 | €5,623 | -€66 | -1.2% |
| Recurring financial charges | 65 | €5,689 | €5,623 | -€66 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €18,275 | €1,123 | -€17,152 | -93.9% |
| Income taxes | 67/77 | €6,594 | €1,123 | -€5,471 | -83.0% |
| Profit (loss) for the period | 9904 | €11,681 | €0 | -€11,681 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €11,681 | €0 | -€11,681 | -100% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.