B brand: 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 brand
Largest movements
- Cash -€95,222
down €95,222 (-60.6%), from €157,217 to €61,995
mainly Receivables within one year (-€72,571) and Net result for the year (-€16,960)
- Receivables within one year +€72,571
up €72,571 (+190%), from €38,204 to €110,775
of which Other amounts receivable: +€110,560
- Profit (loss) carried forward -€16,960
down €16,960, from €11,374 to -€5,586
- Tax, wage and social debts -€3,087
down €3,087 (-100%), from €3,087 to €0
- Gross operating margin -€26,208
down €26,208, from €8,319 to -€17,889
- Financial income +€1,588
new in 2025: €1,588
- Taxes -€1,332
down €1,332 (-100%), from €1,332 to €0
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 | €195,421 | €172,770 | -€22,651 | -11.6% |
| Current assets | 29/58 | €195,421 | €172,770 | -€22,651 | -11.6% |
| Amounts receivable within one year | 40/41 | €38,204 | €110,775 | +€72,571 | +190% |
| Trade receivables | 40 | €38,204 | €215 | -€37,989 | -99.4% |
| Other amounts receivable | 41 | - | €110,560 | +€110,560 | |
| Cash at bank and in hand | 54/58 | €157,217 | €61,995 | -€95,222 | -60.6% |
| Total equity and liabilities | 10/49 | €195,421 | €172,770 | -€22,651 | -11.6% |
| Equity | 10/15 | €183,069 | €166,109 | -€16,960 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,495 | €165,495 | = | 0.0% |
| Distributable reserves | 133 | €165,495 | €165,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,374 | -€5,586 | -€16,960 | |
| Amounts payable | 17/49 | €12,353 | €6,662 | -€5,691 | -46.1% |
| Amounts payable within one year | 42/48 | €8,853 | €4,162 | -€4,691 | -53.0% |
| Trade debts | 44 | €5,765 | €4,162 | -€1,604 | -27.8% |
| Suppliers | 440/4 | €5,765 | €4,162 | -€1,604 | -27.8% |
| Taxes, remuneration and social security | 45 | €3,087 | €0 | -€3,087 | -100% |
| Taxes | 450/3 | €3,087 | €0 | -€3,087 | -100% |
| Accrued charges and deferred income | 492/3 | €3,500 | €2,500 | -€1,000 | -28.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €8,319 | -€17,889 | -€26,208 | |
| Operating profit (loss) | 9901 | €7,814 | -€18,408 | -€26,222 | |
| Financial income | 75/76B | - | €1,588 | +€1,588 | |
| Recurring financial income | 75 | - | €1,588 | +€1,588 | |
| Financial charges | 65/66B | €39 | €140 | +€101 | +259% |
| Recurring financial charges | 65 | €39 | €140 | +€101 | +259% |
| Profit (loss) for the period before taxes | 9903 | €7,775 | -€16,960 | -€24,735 | |
| Income taxes | 67/77 | €1,332 | €0 | -€1,332 | -100% |
| Profit (loss) for the period | 9904 | €6,443 | -€16,960 | -€23,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,443 | -€16,960 | -€23,403 |
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 14 October 2026 via checked.be.