B&C II: what changed
B&C II
Largest movements
- Stocks and contracts +€1,098
up €1,098 (+49.9%), from €2,200 to €3,298
- Receivables within one year -€834
down €834 (-19.3%), from €4,324 to €3,491
of which Trade receivables: -€1,000
- Tangible fixed assets -€317
down €317 (-72.7%), from €436 to €119
- Cash +€270
up €270 (+56.1%), from €481 to €750
mainly Receivables within one year (+€834) and Depreciation (+€317)
- Other debts +€306
up €306 (+1.7%), from €18,246 to €18,552
- Trade debts -€216
down €216 (-73.7%), from €293 to €77
- Profit (loss) carried forward +€115
up €115 (+0.1%), from -€79,685 to -€79,570
- Gross operating margin +€161
up €161 (+20.1%), from €803 to €965
- Financial charges +€133
up €133 (+1,327,800%), from €0 to €133
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,442 | €7,659 | +€217 | +2.9% |
| Fixed assets | 21/28 | €436 | €119 | -€317 | -72.7% |
| Tangible fixed assets | 22/27 | €436 | €119 | -€317 | -72.7% |
| Furniture and vehicles | 24 | €436 | €119 | -€317 | -72.7% |
| Current assets | 29/58 | €7,005 | €7,540 | +€534 | +7.6% |
| Stocks and contracts in progress | 3 | €2,200 | €3,298 | +€1,098 | +49.9% |
| Contracts in progress | 37 | €2,200 | €3,298 | +€1,098 | +49.9% |
| Amounts receivable within one year | 40/41 | €4,324 | €3,491 | -€834 | -19.3% |
| Trade receivables | 40 | €3,955 | €2,955 | -€1,000 | -25.3% |
| Other amounts receivable | 41 | €369 | €536 | +€166 | +45.0% |
| Cash at bank and in hand | 54/58 | €481 | €750 | +€270 | +56.1% |
| Total equity and liabilities | 10/49 | €7,442 | €7,659 | +€217 | +2.9% |
| Equity | 10/15 | -€11,485 | -€11,370 | +€115 | +1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,685 | -€79,570 | +€115 | +0.1% |
| Amounts payable | 17/49 | €18,926 | €19,029 | +€102 | +0.5% |
| Amounts payable within one year | 42/48 | €18,539 | €18,629 | +€90 | +0.5% |
| Trade debts | 44 | €293 | €77 | -€216 | -73.7% |
| Suppliers | 440/4 | €293 | €77 | -€216 | -73.7% |
| Other amounts payable | 47/48 | €18,246 | €18,552 | +€306 | +1.7% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €317 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €803 | €965 | +€161 | +20.1% |
| Operating profit (loss) | 9901 | €99 | €248 | +€149 | +150% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €0 | €133 | +€133 | +1,327,800% |
| Recurring financial charges | 65 | €0 | €133 | +€133 | +1,327,800% |
| Profit (loss) for the period before taxes | 9903 | €99 | €115 | +€16 | +16.1% |
| Profit (loss) for the period | 9904 | €99 | €115 | +€16 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99 | €115 | +€16 | +16.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.