B&C Vending: 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&C Vending
Largest movements
- Intangible fixed assets -€5,900
down €5,900 (-17.8%), from €33,119 to €27,219
- Stocks and contracts +€2,568
up €2,568 (+15.3%), from €16,800 to €19,368
- Tangible fixed assets -€2,385
down €2,385 (-23.5%), from €10,151 to €7,765
- Tax, wage and social debts -€8,043
down €8,043 (-92.4%), from €8,705 to €662
- Other debts +€5,705
up €5,705 (+13.3%), from €43,037 to €48,743
- Trade debts -€3,950
down €3,950 (-44.2%), from €8,944 to €4,994
- Gross operating margin +€5,008
up €5,008 (+89.3%), from €5,608 to €10,616
- Financial charges +€921
up €921 (+141%), from €654 to €1,576
- Financial income +€392
up €392 (+365%), from €107 to €499
- Depreciation +€157
up €157 (+1.9%), from €8,129 to €8,285
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 | €75,288 | €70,061 | -€5,227 | -6.9% |
| Fixed assets | 21/28 | €43,269 | €34,984 | -€8,285 | -19.1% |
| Intangible fixed assets | 21 | €33,119 | €27,219 | -€5,900 | -17.8% |
| Tangible fixed assets | 22/27 | €10,151 | €7,765 | -€2,385 | -23.5% |
| Plant, machinery and equipment | 23 | €10,151 | €7,765 | -€2,385 | -23.5% |
| Current assets | 29/58 | €32,018 | €35,077 | +€3,059 | +9.6% |
| Stocks and contracts in progress | 3 | €16,800 | €19,368 | +€2,568 | +15.3% |
| Stocks | 30/36 | €16,800 | €19,368 | +€2,568 | +15.3% |
| Amounts receivable within one year | 40/41 | €8,178 | €8,038 | -€140 | -1.7% |
| Trade receivables | 40 | €1,342 | €816 | -€526 | -39.2% |
| Other amounts receivable | 41 | €6,836 | €7,222 | +€386 | +5.6% |
| Cash at bank and in hand | 54/58 | €6,943 | €7,560 | +€617 | +8.9% |
| Deferred charges and accrued income | 490/1 | €97 | €110 | +€13 | +13.6% |
| Total equity and liabilities | 10/49 | €75,288 | €70,061 | -€5,227 | -6.9% |
| Equity | 10/15 | €13,352 | €13,896 | +€544 | +4.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,352 | €8,896 | +€544 | +6.5% |
| Amounts payable | 17/49 | €61,935 | €56,165 | -€5,771 | -9.3% |
| Amounts payable after more than one year | 17 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 178/9 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,685 | €54,398 | -€6,287 | -10.4% |
| Trade debts | 44 | €8,944 | €4,994 | -€3,950 | -44.2% |
| Suppliers | 440/4 | €8,944 | €4,994 | -€3,950 | -44.2% |
| Taxes, remuneration and social security | 45 | €8,705 | €662 | -€8,043 | -92.4% |
| Taxes | 450/3 | €8,705 | €662 | -€8,043 | -92.4% |
| Other amounts payable | 47/48 | €43,037 | €48,743 | +€5,705 | +13.3% |
| Accrued charges and deferred income | 492/3 | - | €516 | +€516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,129 | €8,285 | +€157 | +1.9% |
| Other operating charges | 640/8 | €727 | €707 | -€21 | -2.8% |
| Gross operating margin | 9900 | €5,608 | €10,616 | +€5,008 | +89.3% |
| Operating profit (loss) | 9901 | -€3,248 | €1,624 | +€4,872 | |
| Financial income | 75/76B | €107 | €499 | +€392 | +365% |
| Recurring financial income | 75 | €107 | €499 | +€392 | +365% |
| Financial charges | 65/66B | €654 | €1,576 | +€921 | +141% |
| Recurring financial charges | 65 | €654 | €1,576 | +€921 | +141% |
| Profit (loss) for the period before taxes | 9903 | -€3,795 | €547 | +€4,342 | |
| Income taxes | 67/77 | €97 | €3 | -€94 | -96.7% |
| Profit (loss) for the period | 9904 | -€3,892 | €544 | +€4,436 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,892 | €544 | +€4,436 |
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 18 October 2026 via checked.be.