b-ash: 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-ash
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€790
up €790, from -€790 to €0
- Purchases and services -€790
no longer reported in 2025 (was €790)
- Other operating charges -€100
no longer reported in 2025 (was €100)
- Financial charges -€51
no longer reported in 2025 (was €51)
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 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €286 | €286 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €286 | €286 | = | 0.0% |
| Total equity and liabilities | 10/49 | €286 | €286 | = | 0.0% |
| Equity | 10/15 | -€210 | -€210 | = | 0.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,210 | -€9,210 | = | 0.0% |
| Amounts payable | 17/49 | €496 | €496 | = | 0.0% |
| Amounts payable within one year | 42/48 | €496 | €496 | = | 0.0% |
| Trade debts | 44 | €360 | €360 | = | 0.0% |
| Suppliers | 440/4 | €360 | €360 | = | 0.0% |
| Other amounts payable | 47/48 | €136 | €136 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €790 | - | -€790 | |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€790 | €0 | +€790 | |
| Operating profit (loss) | 9901 | -€890 | €0 | +€890 | |
| Financial charges | 65/66B | €51 | - | -€51 | |
| Recurring financial charges | 65 | €51 | - | -€51 | |
| Profit (loss) for the period before taxes | 9903 | -€941 | €0 | +€941 | |
| Profit (loss) for the period | 9904 | -€941 | €0 | +€941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€941 | €0 | +€941 |
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.