B-Bounce: 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-Bounce
Largest movements
- Tangible fixed assets -€89,242
down €89,242 (-7.0%), from €1.3m to €1.2m
- Stocks and contracts +€21,189
up €21,189 (+57.5%), from €36,863 to €58,052
- Receivables within one year +€17,107
up €17,107 (+99.1%), from €17,263 to €34,370
of which Other amounts receivable: +€15,892
- Debts after one year -€187,004
down €187,004 (-30.6%), from €610,788 to €423,784
- Trade debts +€94,457
up €94,457 (+240.0%), from €39,364 to €133,821
- Reserves +€40,553
up €40,553 (+21.5%), from €188,746 to €229,299
of which Distributable reserves: +€38,353
- Staff costs +€56,769
up €56,769 (+19.2%), from €296,048 to €352,817
- Other operating charges +€31,158
up €31,158 (+634.6%), from €4,910 to €36,068
- Taxes -€23,762
down €23,762 (-51.7%), from €45,968 to €22,206
- Gross operating margin -€22,838
down €22,838 (-3.6%), from €629,170 to €606,332
- Financial charges -€18,829
down €18,829 (-40.8%), from €46,137 to €27,308
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 | €1,443,356 | €1,399,772 | -€43,584 | -3.0% |
| Formation expenses | 20 | €480 | €240 | -€240 | -50.0% |
| Fixed assets | 21/28 | €1,282,297 | €1,193,055 | -€89,242 | -7.0% |
| Tangible fixed assets | 22/27 | €1,268,272 | €1,179,030 | -€89,242 | -7.0% |
| Plant, machinery and equipment | 23 | €1,268,272 | €1,179,030 | -€89,242 | -7.0% |
| Financial fixed assets | 28 | €14,025 | €14,025 | = | 0.0% |
| Current assets | 29/58 | €160,579 | €206,477 | +€45,898 | +28.6% |
| Stocks and contracts in progress | 3 | €36,863 | €58,052 | +€21,189 | +57.5% |
| Stocks | 30/36 | €36,863 | €58,052 | +€21,189 | +57.5% |
| Amounts receivable within one year | 40/41 | €17,263 | €34,370 | +€17,107 | +99.1% |
| Trade receivables | 40 | €6,740 | €7,955 | +€1,215 | +18.0% |
| Other amounts receivable | 41 | €10,523 | €26,415 | +€15,892 | +151.0% |
| Cash at bank and in hand | 54/58 | €85,657 | €90,138 | +€4,481 | +5.2% |
| Deferred charges and accrued income | 490/1 | €20,796 | €23,917 | +€3,121 | +15.0% |
| Total equity and liabilities | 10/49 | €1,443,356 | €1,399,772 | -€43,584 | -3.0% |
| Equity | 10/15 | €352,702 | €393,255 | +€40,553 | +11.5% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €188,746 | €229,299 | +€40,553 | +21.5% |
| Non-distributable reserves | 130/1 | - | €2,200 | +€2,200 | |
| Reserves not available under the articles | 1311 | - | €2,200 | +€2,200 | |
| Distributable reserves | 133 | €188,746 | €227,099 | +€38,353 | +20.3% |
| Profit (loss) carried forward | 14 | €3,956 | €3,956 | = | 0.0% |
| Amounts payable | 17/49 | €1,090,654 | €1,006,517 | -€84,137 | -7.7% |
| Amounts payable after more than one year | 17 | €610,788 | €423,784 | -€187,004 | -30.6% |
| Financial debts | 170/4 | €610,788 | €423,784 | -€187,004 | -30.6% |
| Amounts payable within one year | 42/48 | €479,866 | €582,733 | +€102,867 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €250,697 | €255,061 | +€4,364 | +1.7% |
| Trade debts | 44 | €39,364 | €133,821 | +€94,457 | +240.0% |
| Suppliers | 440/4 | €39,364 | €133,821 | +€94,457 | +240.0% |
| Taxes, remuneration and social security | 45 | €64,805 | €68,851 | +€4,046 | +6.2% |
| Taxes | 450/3 | €23,800 | €21,698 | -€2,102 | -8.8% |
| Remuneration and social security | 454/9 | €41,005 | €47,153 | +€6,148 | +15.0% |
| Other amounts payable | 47/48 | €125,000 | €125,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €296,048 | €352,817 | +€56,769 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,869 | €127,962 | -€8,907 | -6.5% |
| Other operating charges | 640/8 | €4,910 | €36,068 | +€31,158 | +634.6% |
| Gross operating margin | 9900 | €629,170 | €606,332 | -€22,838 | -3.6% |
| Operating profit (loss) | 9901 | €191,343 | €89,485 | -€101,858 | -53.2% |
| Financial income | 75/76B | €120 | €582 | +€462 | +385.0% |
| Recurring financial income | 75 | €120 | €582 | +€462 | +385.0% |
| Financial charges | 65/66B | €46,137 | €27,308 | -€18,829 | -40.8% |
| Recurring financial charges | 65 | €46,137 | €27,308 | -€18,829 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €145,326 | €62,759 | -€82,567 | -56.8% |
| Income taxes | 67/77 | €45,968 | €22,206 | -€23,762 | -51.7% |
| Profit (loss) for the period | 9904 | €99,358 | €40,553 | -€58,805 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,358 | €40,553 | -€58,805 | -59.2% |
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 11 October 2026 via checked.be.