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
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€1,107
down €1,107 (-100%), from €1,107 to €0
- Gross operating margin +€781
up €781 (+32.5%), from -€2,401 to -€1,620
- Other operating charges +€179
up €179 (+15.3%), from €1,171 to €1,349
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 | €1,377,948 | €1,377,931 | -€16 | 0.0% |
| Fixed assets | 21/28 | €1,372,045 | €1,372,045 | = | 0.0% |
| Financial fixed assets | 28 | €1,372,045 | €1,372,045 | = | 0.0% |
| Current assets | 29/58 | €5,903 | €5,886 | -€16 | -0.3% |
| Amounts receivable within one year | 40/41 | €5,641 | €5,225 | -€416 | -7.4% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €641 | €225 | -€416 | -64.9% |
| Cash at bank and in hand | 54/58 | €262 | €662 | +€400 | +153% |
| Total equity and liabilities | 10/49 | €1,377,948 | €1,377,931 | -€16 | 0.0% |
| Equity | 10/15 | €117,078 | €114,063 | -€3,014 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,478 | €95,463 | -€3,014 | -3.1% |
| Distributable reserves | 133 | €98,478 | €95,463 | -€3,014 | -3.1% |
| Amounts payable | 17/49 | €1,260,870 | €1,263,868 | +€2,998 | +0.2% |
| Amounts payable within one year | 42/48 | €1,260,870 | €1,263,868 | +€2,998 | +0.2% |
| Trade debts | 44 | €296 | €1,295 | +€998 | +337% |
| Suppliers | 440/4 | €296 | €1,295 | +€998 | +337% |
| Other amounts payable | 47/48 | €1,260,573 | €1,262,573 | +€2,000 | +0.2% |
| Other operating charges | 640/8 | €1,171 | €1,349 | +€179 | +15.3% |
| Gross operating margin | 9900 | -€2,401 | -€1,620 | +€781 | +32.5% |
| Operating profit (loss) | 9901 | -€3,572 | -€2,969 | +€603 | +16.9% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,615 | -€3,014 | +€601 | +16.6% |
| Income taxes | 67/77 | €1,107 | €0 | -€1,107 | -100% |
| Profit (loss) for the period | 9904 | -€4,723 | -€3,014 | +€1,708 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,723 | -€3,014 | +€1,708 | +36.2% |
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 25 October 2026 via checked.be.