B²C GROUP: what changed
Two fiscal 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.
B²C GROUP
Largest movements
- Deferred charges and accrued income +€18,225
up €18,225 (+16.6%), from €109,756 to €127,981
- Cash +€13,448
up €13,448 (+87.0%), from €15,459 to €28,907
mainly Net result for the year (+€58,687) and Tax, wage and social debts (+€51,934)
- Debts after one year -€121,853
down €121,853 (-26.9%), from €453,173 to €331,319
of which Other amounts payable: -€221,550
- Profit (loss) carried forward +€58,687
up €58,687 (+69.9%), from €84,002 to €142,689
- Tax, wage and social debts +€51,934
up €51,934 (+183.6%), from €28,286 to €80,219
of which Remuneration and social security: +€38,424
- Trade debts +€41,056
up €41,056 (+10.5%), from €392,137 to €433,193
- Gross operating margin +€252,474
up €252,474 (+106.7%), from €236,607 to €489,081
- Staff costs +€195,416
up €195,416 (+93.5%), from €209,077 to €404,493
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 | €1,268,413 | €1,306,009 | +€37,597 | +3.0% |
| Formation expenses | 20 | €18 | - | -€18 | |
| Fixed assets | 21/28 | €952,281 | €950,268 | -€2,013 | -0.2% |
| Intangible fixed assets | 21 | €19,761 | €17,190 | -€2,571 | -13.0% |
| Tangible fixed assets | 22/27 | €1,555 | €2,113 | +€557 | +35.8% |
| Furniture and vehicles | 24 | €1,555 | €2,113 | +€557 | +35.8% |
| Financial fixed assets | 28 | €930,965 | €930,965 | = | 0.0% |
| Current assets | 29/58 | €316,114 | €355,742 | +€39,628 | +12.5% |
| Amounts receivable within one year | 40/41 | €190,898 | €198,854 | +€7,955 | +4.2% |
| Trade receivables | 40 | €171,731 | €175,741 | +€4,010 | +2.3% |
| Other amounts receivable | 41 | €19,167 | €23,113 | +€3,945 | +20.6% |
| Cash at bank and in hand | 54/58 | €15,459 | €28,907 | +€13,448 | +87.0% |
| Deferred charges and accrued income | 490/1 | €109,756 | €127,981 | +€18,225 | +16.6% |
| Total equity and liabilities | 10/49 | €1,268,413 | €1,306,009 | +€37,597 | +3.0% |
| Equity | 10/15 | €98,872 | €157,559 | +€58,687 | +59.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,870 | €11,870 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,870 | €11,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,002 | €142,689 | +€58,687 | +69.9% |
| Amounts payable | 17/49 | €1,169,540 | €1,148,450 | -€21,090 | -1.8% |
| Amounts payable after more than one year | 17 | €453,173 | €331,319 | -€121,853 | -26.9% |
| Financial debts | 170/4 | €231,623 | €331,319 | +€99,697 | +43.0% |
| Other amounts payable | 178/9 | €221,550 | - | -€221,550 | |
| Amounts payable within one year | 42/48 | €715,991 | €817,069 | +€101,078 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €120,103 | €121,853 | +€1,750 | +1.5% |
| Financial debts | 43 | €125,000 | €131,339 | +€6,339 | +5.1% |
| Credit institutions | 430/8 | €125,000 | €131,339 | +€6,339 | +5.1% |
| Trade debts | 44 | €392,137 | €433,193 | +€41,056 | +10.5% |
| Suppliers | 440/4 | €392,137 | €433,193 | +€41,056 | +10.5% |
| Taxes, remuneration and social security | 45 | €28,286 | €80,219 | +€51,934 | +183.6% |
| Taxes | 450/3 | €2,320 | €15,831 | +€13,510 | +582.2% |
| Remuneration and social security | 454/9 | €25,965 | €64,389 | +€38,424 | +148.0% |
| Other amounts payable | 47/48 | €50,465 | €50,465 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €377 | €62 | -€315 | -83.5% |
| Remuneration, social security and pensions | 62 | €209,077 | €404,493 | +€195,416 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,029 | €8,839 | -€190 | -2.1% |
| Other operating charges | 640/8 | €1,021 | €998 | -€23 | -2.3% |
| Gross operating margin | 9900 | €236,607 | €489,081 | +€252,474 | +106.7% |
| Operating profit (loss) | 9901 | €17,480 | €74,750 | +€57,271 | +327.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €14,743 | €10,855 | -€3,888 | -26.4% |
| Recurring financial charges | 65 | €14,743 | €10,855 | -€3,888 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €2,738 | €63,895 | +€61,157 | +2233.4% |
| Income taxes | 67/77 | €1,248 | €5,209 | +€3,960 | +317.2% |
| Profit (loss) for the period | 9904 | €1,490 | €58,687 | +€57,197 | +3839.0% |
| Transfer to tax-exempt reserves | 689 | €11,870 | - | -€11,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,380 | €58,687 | +€69,067 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.