B² CAPITAL PARTNERS: what changed
B² CAPITAL PARTNERS
Largest movements
- Financial fixed assets -€1.4m
down €1.4m (-47.2%), from €2.9m to €1.5m
- Cash +€829,438
up €829,438 (+1,399%), from €59,290 to €888,728
mainly Net result for the year (+€3.3m) and Investment in fixed assets (net) (+€1.4m)
- Receivables within one year -€75,265
down €75,265 (-79.7%), from €94,390 to €19,125
of which Other amounts receivable: -€75,265
- Other debts -€633,113
down €633,113 (-37.4%), from €1.7m to €1.1m
- Profit (loss) carried forward +€67,378
up €67,378 (+5.3%), from €1.3m to €1.3m
- Current portion of long-term debt -€37,500
down €37,500 (-100%), from €37,500 to €0
- Financial income +€2.9m
up €2.9m (+713%), from €409,738 to €3.3m
- Financial charges -€34,450
down €34,450 (-50.0%), from €68,937 to €34,487
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 | €3,039,838 | €2,436,602 | -€603,235 | -19.8% |
| Fixed assets | 21/28 | €2,882,081 | €1,522,764 | -€1.4m | -47.2% |
| Financial fixed assets | 28 | €2,882,081 | €1,522,764 | -€1.4m | -47.2% |
| Current assets | 29/58 | €157,756 | €913,838 | +€756,082 | +479% |
| Amounts receivable within one year | 40/41 | €94,390 | €19,125 | -€75,265 | -79.7% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €83,500 | €8,235 | -€75,265 | -90.1% |
| Cash at bank and in hand | 54/58 | €59,290 | €888,728 | +€829,438 | +1,399% |
| Deferred charges and accrued income | 490/1 | €4,077 | €5,986 | +€1,909 | +46.8% |
| Total equity and liabilities | 10/49 | €3,039,838 | €2,436,602 | -€603,235 | -19.8% |
| Equity | 10/15 | €1,307,335 | €1,374,712 | +€67,378 | +5.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,279,835 | €1,347,212 | +€67,378 | +5.3% |
| Amounts payable | 17/49 | €1,732,503 | €1,061,890 | -€670,613 | -38.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,732,503 | €1,061,890 | -€670,613 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €37,500 | €0 | -€37,500 | -100% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,890 | = | 0.0% |
| Taxes | 450/3 | €1,890 | €1,890 | = | 0.0% |
| Other amounts payable | 47/48 | €1,693,113 | €1,060,000 | -€633,113 | -37.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,116 | €1,148 | +€33 | +3.0% |
| Gross operating margin | 9900 | €35,180 | €35,372 | +€193 | +0.5% |
| Operating profit (loss) | 9901 | €34,064 | €34,224 | +€160 | +0.5% |
| Financial income | 75/76B | €409,738 | €3,329,505 | +€2.9m | +713% |
| Recurring financial income | 75 | €409,738 | €3,329,505 | +€2.9m | +713% |
| Financial charges | 65/66B | €68,937 | €34,487 | -€34,450 | -50.0% |
| Recurring financial charges | 65 | €68,937 | €34,487 | -€34,450 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €374,865 | €3,329,243 | +€3.0m | +788% |
| Income taxes | 67/77 | €0 | -€135 | -€135 | |
| Profit (loss) for the period | 9904 | €374,865 | €3,329,378 | +€3.0m | +788% |
| Profit (loss) for the period to be appropriated | 9905 | €374,865 | €3,329,378 | +€3.0m | +788% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.