B AND B: 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 AND B
Largest movements
- Tangible fixed assets -€57,141
down €57,141 (-7.1%), from €799,943 to €742,802
of which Furniture and vehicles: -€37,056
- Receivables within one year +€8,775
up €8,775 (+13.1%), from €66,828 to €75,603
of which Trade receivables: +€10,979
- Profit (loss) carried forward -€36,148
down €36,148 (-389.3%), from -€9,285 to -€45,433
- Debts after one year +€16,225
up €16,225 (+6.6%), from €244,371 to €260,596
- Current portion of long-term debt -€12,747
down €12,747 (-26.3%), from €48,539 to €35,792
- Depreciation +€36,179
up €36,179 (+139.9%), from €25,864 to €62,043
- Other operating charges -€8,636
down €8,636 (-59.2%), from €14,597 to €5,961
- Taxes +€1,775
up €1,775, from -€422 to €1,353
- Gross operating margin +€1,599
up €1,599 (+2.1%), from €75,498 to €77,097
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 | €869,844 | €828,283 | -€41,561 | -4.8% |
| Fixed assets | 21/28 | €799,943 | €742,802 | -€57,141 | -7.1% |
| Tangible fixed assets | 22/27 | €799,943 | €742,802 | -€57,141 | -7.1% |
| Land and buildings | 22 | €317,297 | €317,297 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,497 | €12,935 | -€2,562 | -16.5% |
| Furniture and vehicles | 24 | €196,826 | €159,770 | -€37,056 | -18.8% |
| Other tangible fixed assets | 26 | €270,323 | €252,800 | -€17,523 | -6.5% |
| Current assets | 29/58 | €69,901 | €85,481 | +€15,580 | +22.3% |
| Amounts receivable within one year | 40/41 | €66,828 | €75,603 | +€8,775 | +13.1% |
| Trade receivables | 40 | €64,624 | €75,603 | +€10,979 | +17.0% |
| Other amounts receivable | 41 | €2,204 | - | -€2,204 | |
| Cash at bank and in hand | 54/58 | €1,864 | €7,198 | +€5,334 | +286.2% |
| Deferred charges and accrued income | 490/1 | €1,209 | €2,680 | +€1,471 | +121.7% |
| Total equity and liabilities | 10/49 | €869,844 | €828,283 | -€41,561 | -4.8% |
| Equity | 10/15 | €36,674 | €526 | -€36,148 | -98.6% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Contributions outside capital | 11 | €44,621 | €44,621 | = | 0.0% |
| Share premium | 1100/10 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €1,338 | €1,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,338 | €1,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,338 | €1,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,285 | -€45,433 | -€36,148 | -389.3% |
| Provisions and deferred taxes | 16 | €504,941 | €496,716 | -€8,225 | -1.6% |
| Provisions for liabilities and charges | 160/5 | €504,941 | €496,716 | -€8,225 | -1.6% |
| Other liabilities and charges | 164/5 | €504,941 | €496,716 | -€8,225 | -1.6% |
| Amounts payable | 17/49 | €328,229 | €331,041 | +€2,812 | +0.9% |
| Amounts payable after more than one year | 17 | €244,371 | €260,596 | +€16,225 | +6.6% |
| Financial debts | 170/4 | €244,371 | €260,596 | +€16,225 | +6.6% |
| Amounts payable within one year | 42/48 | €83,858 | €70,445 | -€13,413 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €48,539 | €35,792 | -€12,747 | -26.3% |
| Trade debts | 44 | €34,905 | €29,272 | -€5,633 | -16.1% |
| Suppliers | 440/4 | €34,905 | €29,272 | -€5,633 | -16.1% |
| Taxes, remuneration and social security | 45 | €414 | €5,381 | +€4,967 | +1199.8% |
| Taxes | 450/3 | €414 | €5,381 | +€4,967 | +1199.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,864 | €62,043 | +€36,179 | +139.9% |
| Other operating charges | 640/8 | €14,597 | €5,961 | -€8,636 | -59.2% |
| Gross operating margin | 9900 | €75,498 | €77,097 | +€1,599 | +2.1% |
| Operating profit (loss) | 9901 | €35,037 | €9,093 | -€25,944 | -74.0% |
| Financial income | 75/76B | €7,836 | €8,225 | +€389 | +5.0% |
| Recurring financial income | 75 | €7,836 | €8,225 | +€389 | +5.0% |
| Financial charges | 65/66B | €52,040 | €52,113 | +€73 | +0.1% |
| Recurring financial charges | 65 | €52,040 | €52,113 | +€73 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,167 | -€34,795 | -€25,628 | -279.6% |
| Income taxes | 67/77 | -€422 | €1,353 | +€1,775 | |
| Profit (loss) for the period | 9904 | -€8,745 | -€36,148 | -€27,403 | -313.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,745 | -€36,148 | -€27,403 | -313.4% |
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 10 October 2026 via checked.be.