B&C STABLES: 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.
B&C STABLES
Largest movements
- Receivables within one year -€3,908
down €3,908 (-60.6%), from €6,450 to €2,541
of which Trade receivables: -€5,026
- Cash +€667
up €667 (+103.3%), from €645 to €1,312
mainly Net result for the year (+€10,635) and Receivables within one year (+€3,908)
- Deferred charges and accrued income -€124
no longer reported in 2025 (was €124)
- Trade debts -€11,149
down €11,149 (-89.0%), from €12,523 to €1,374
- Profit (loss) carried forward +€10,635
up €10,635 (+93.3%), from -€11,398 to -€763
- Tax, wage and social debts -€2,888
down €2,888 (-57.4%), from €5,035 to €2,147
- Gross operating margin +€22,327
up €22,327, from -€9,071 to €13,257
- Financial income -€312
no longer reported in 2025 (was €312)
- Financial charges -€300
down €300 (-18.7%), from €1,601 to €1,301
- Other operating charges +€187
up €187 (+18.1%), from €1,038 to €1,225
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 | €7,219 | €3,854 | -€3,365 | -46.6% |
| Current assets | 29/58 | €7,219 | €3,854 | -€3,365 | -46.6% |
| Amounts receivable within one year | 40/41 | €6,450 | €2,541 | -€3,908 | -60.6% |
| Trade receivables | 40 | €6,447 | €1,421 | -€5,026 | -78.0% |
| Other amounts receivable | 41 | €3 | €1,120 | +€1,117 | +35581.2% |
| Cash at bank and in hand | 54/58 | €645 | €1,312 | +€667 | +103.3% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €7,219 | €3,854 | -€3,365 | -46.6% |
| Equity | 10/15 | -€10,898 | -€263 | +€10,635 | +97.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,398 | -€763 | +€10,635 | +93.3% |
| Amounts payable | 17/49 | €18,117 | €4,117 | -€14,000 | -77.3% |
| Amounts payable within one year | 42/48 | €18,117 | €4,117 | -€14,000 | -77.3% |
| Trade debts | 44 | €12,523 | €1,374 | -€11,149 | -89.0% |
| Suppliers | 440/4 | €12,523 | €1,374 | -€11,149 | -89.0% |
| Taxes, remuneration and social security | 45 | €5,035 | €2,147 | -€2,888 | -57.4% |
| Taxes | 450/3 | €5,035 | €2,147 | -€2,888 | -57.4% |
| Other amounts payable | 47/48 | €559 | €596 | +€37 | +6.6% |
| Remuneration, social security and pensions | 62 | - | €28 | +€28 | |
| Other operating charges | 640/8 | €1,038 | €1,225 | +€187 | +18.1% |
| Gross operating margin | 9900 | -€9,071 | €13,257 | +€22,327 | |
| Operating profit (loss) | 9901 | -€10,109 | €12,004 | +€22,112 | |
| Financial income | 75/76B | €312 | - | -€312 | |
| Recurring financial income | 75 | €312 | - | -€312 | |
| Financial charges | 65/66B | €1,601 | €1,301 | -€300 | -18.7% |
| Recurring financial charges | 65 | €1,601 | €1,301 | -€300 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,398 | €10,703 | +€22,100 | |
| Income taxes | 67/77 | - | €68 | +€68 | |
| Profit (loss) for the period | 9904 | -€11,398 | €10,635 | +€22,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,398 | €10,635 | +€22,032 |
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 4 October 2026 via checked.be.