B-admin: 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-admin
Largest movements
- Receivables within one year -€30,131
down €30,131 (-76.8%), from €39,230 to €9,099
of which Trade receivables: -€30,131
- Cash +€28,313
new in 2025: €28,313
mainly Receivables within one year (+€30,131) and Current investments (+€12,222)
- Current investments -€12,222
no longer reported in 2025 (was €12,222)
- Tangible fixed assets +€3,040
up €3,040 (+30.1%), from €10,112 to €13,152
of which Furniture and vehicles: +€3,640
- Tax, wage and social debts -€8,011
down €8,011 (-50.6%), from €15,822 to €7,811
- Profit (loss) carried forward -€1,723
down €1,723 (-5.4%), from €31,776 to €30,053
- Trade debts -€1,257
down €1,257 (-21.8%), from €5,773 to €4,516
- Gross operating margin -€9,956
down €9,956 (-60.5%), from €16,460 to €6,504
- Taxes -€2,105
down €2,105 (-51.7%), from €4,075 to €1,970
- Depreciation -€443
down €443 (-9.0%), from €4,915 to €4,472
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 | €61,968 | €50,977 | -€10,991 | -17.7% |
| Fixed assets | 21/28 | €10,112 | €13,152 | +€3,040 | +30.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,112 | €13,152 | +€3,040 | +30.1% |
| Land and buildings | 22 | €3,093 | €2,493 | -€600 | -19.4% |
| Furniture and vehicles | 24 | €7,019 | €10,659 | +€3,640 | +51.9% |
| Current assets | 29/58 | €51,856 | €37,825 | -€14,031 | -27.1% |
| Amounts receivable within one year | 40/41 | €39,230 | €9,099 | -€30,131 | -76.8% |
| Trade receivables | 40 | €39,230 | €9,099 | -€30,131 | -76.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €12,222 | - | -€12,222 | |
| Cash at bank and in hand | 54/58 | - | €28,313 | +€28,313 | |
| Deferred charges and accrued income | 490/1 | €404 | €413 | +€9 | +2.2% |
| Total equity and liabilities | 10/49 | €61,968 | €50,977 | -€10,991 | -17.7% |
| Equity | 10/15 | €40,373 | €38,650 | -€1,723 | -4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,397 | €2,397 | = | 0.0% |
| Tax-exempt reserves | 132 | €537 | €537 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,776 | €30,053 | -€1,723 | -5.4% |
| Amounts payable | 17/49 | €21,595 | €12,327 | -€9,268 | -42.9% |
| Amounts payable within one year | 42/48 | €21,595 | €12,327 | -€9,268 | -42.9% |
| Trade debts | 44 | €5,773 | €4,516 | -€1,257 | -21.8% |
| Suppliers | 440/4 | €5,773 | €4,516 | -€1,257 | -21.8% |
| Taxes, remuneration and social security | 45 | €15,822 | €7,811 | -€8,011 | -50.6% |
| Taxes | 450/3 | €15,822 | €7,811 | -€8,011 | -50.6% |
| Non-recurring operating income | 76A | €683 | €502 | -€181 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,915 | €4,472 | -€443 | -9.0% |
| Other operating charges | 640/8 | €883 | €746 | -€137 | -15.5% |
| Gross operating margin | 9900 | €16,460 | €6,504 | -€9,956 | -60.5% |
| Operating profit (loss) | 9901 | €10,662 | €1,286 | -€9,376 | -87.9% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €1,019 | €1,055 | +€36 | +3.5% |
| Recurring financial charges | 65 | €1,019 | €1,055 | +€36 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €9,643 | €246 | -€9,397 | -97.4% |
| Income taxes | 67/77 | €4,075 | €1,970 | -€2,105 | -51.7% |
| Profit (loss) for the period | 9904 | €5,568 | -€1,724 | -€7,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,568 | -€1,724 | -€7,292 |
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 11 October 2026 via checked.be.