B - COM: 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 - COM
Largest movements
- Tangible fixed assets -€6,828
down €6,828 (-5.8%), from €117,119 to €110,291
of which Furniture and vehicles: -€3,594
- Other debts -€8,350
down €8,350 (-5.7%), from €147,661 to €139,311
- Gross operating margin +€4,968
up €4,968 (+309%), from €1,607 to €6,575
- Depreciation -€3,132
down €3,132 (-49.2%), from €6,366 to €3,234
- Other operating charges -€199
down €199 (-7.6%), from €2,630 to €2,431
- Taxes -€75
down €75 (-60.1%), from €125 to €50
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 | €118,803 | €111,452 | -€7,351 | -6.2% |
| Fixed assets | 21/28 | €117,119 | €110,291 | -€6,828 | -5.8% |
| Tangible fixed assets | 22/27 | €117,119 | €110,291 | -€6,828 | -5.8% |
| Land and buildings | 22 | €113,525 | €110,291 | -€3,234 | -2.8% |
| Furniture and vehicles | 24 | €3,594 | €0 | -€3,594 | -100% |
| Current assets | 29/58 | €1,684 | €1,161 | -€523 | -31.1% |
| Amounts receivable within one year | 40/41 | - | €137 | +€137 | |
| Trade receivables | 40 | - | €137 | +€137 | |
| Cash at bank and in hand | 54/58 | €669 | €440 | -€229 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,015 | €583 | -€432 | -42.5% |
| Total equity and liabilities | 10/49 | €118,803 | €111,452 | -€7,351 | -6.2% |
| Equity | 10/15 | -€29,801 | -€28,992 | +€810 | +2.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,972 | -€97,162 | +€810 | +0.8% |
| Amounts payable | 17/49 | €148,605 | €140,444 | -€8,161 | -5.5% |
| Amounts payable within one year | 42/48 | €147,905 | €139,744 | -€8,161 | -5.5% |
| Trade debts | 44 | €118 | €383 | +€264 | +223% |
| Suppliers | 440/4 | €118 | €383 | +€264 | +223% |
| Taxes, remuneration and social security | 45 | €125 | €50 | -€75 | -60.1% |
| Taxes | 450/3 | €125 | €50 | -€75 | -60.1% |
| Other amounts payable | 47/48 | €147,661 | €139,311 | -€8,350 | -5.7% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,366 | €3,234 | -€3,132 | -49.2% |
| Other operating charges | 640/8 | €2,630 | €2,431 | -€199 | -7.6% |
| Non-recurring operating charges | 66A | €1,233 | €0 | -€1,233 | -100% |
| Gross operating margin | 9900 | €1,607 | €6,575 | +€4,968 | +309% |
| Operating profit (loss) | 9901 | -€8,622 | €910 | +€9,533 | |
| Financial charges | 65/66B | €44 | €51 | +€7 | +16.5% |
| Recurring financial charges | 65 | €44 | €51 | +€7 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,666 | €860 | +€9,526 | |
| Income taxes | 67/77 | €125 | €50 | -€75 | -60.1% |
| Profit (loss) for the period | 9904 | -€8,791 | €810 | +€9,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,791 | €810 | +€9,601 |
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 26 October 2026 via checked.be.