B.Com PR: 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.Com PR
Largest movements
- Cash +€39,400
up €39,400 (+94.4%), from €41,744 to €81,144
mainly Net result for the year (+€27,643) and Receivables within one year (+€15,157)
- Receivables within one year -€15,157
down €15,157 (-100.0%), from €15,157 to €0
- Tangible fixed assets +€1,589
up €1,589 (+79.1%), from €2,008 to €3,596
of which Furniture and vehicles: +€1,796
- Reserves +€30,000
up €30,000 (+85.7%), from €35,000 to €65,000
- Profit (loss) carried forward -€2,357
down €2,357 (-91.7%), from €2,569 to €212
- Tax, wage and social debts -€1,238
down €1,238 (-7.3%), from €16,913 to €15,675
of which Taxes: -€1,232
- Gross operating margin +€4,929
up €4,929 (+14.0%), from €35,239 to €40,168
- Taxes +€1,450
up €1,450 (+20.4%), from €7,118 to €8,568
- Depreciation +€433
up €433 (+690.0%), from €63 to €496
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 | €59,063 | €85,563 | +€26,500 | +44.9% |
| Fixed assets | 21/28 | €2,068 | €3,656 | +€1,589 | +76.8% |
| Tangible fixed assets | 22/27 | €2,008 | €3,596 | +€1,589 | +79.1% |
| Plant, machinery and equipment | 23 | €2,008 | €1,801 | -€207 | -10.3% |
| Furniture and vehicles | 24 | - | €1,796 | +€1,796 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €56,995 | €81,907 | +€24,912 | +43.7% |
| Amounts receivable within one year | 40/41 | €15,157 | €0 | -€15,157 | -100.0% |
| Trade receivables | 40 | €15,157 | €0 | -€15,157 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,744 | €81,144 | +€39,400 | +94.4% |
| Deferred charges and accrued income | 490/1 | €95 | €763 | +€668 | +706.7% |
| Total equity and liabilities | 10/49 | €59,063 | €85,563 | +€26,500 | +44.9% |
| Equity | 10/15 | €40,069 | €67,712 | +€27,643 | +69.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,000 | €65,000 | +€30,000 | +85.7% |
| Distributable reserves | 133 | €35,000 | €65,000 | +€30,000 | +85.7% |
| Profit (loss) carried forward | 14 | €2,569 | €212 | -€2,357 | -91.7% |
| Amounts payable | 17/49 | €18,993 | €17,851 | -€1,143 | -6.0% |
| Amounts payable within one year | 42/48 | €18,993 | €17,851 | -€1,143 | -6.0% |
| Trade debts | 44 | €1,605 | €2,047 | +€442 | +27.6% |
| Suppliers | 440/4 | €1,605 | €2,047 | +€442 | +27.6% |
| Taxes, remuneration and social security | 45 | €16,913 | €15,675 | -€1,238 | -7.3% |
| Taxes | 450/3 | €13,695 | €12,463 | -€1,232 | -9.0% |
| Remuneration and social security | 454/9 | €3,218 | €3,212 | -€6 | -0.2% |
| Other amounts payable | 47/48 | €475 | €129 | -€347 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | €496 | +€433 | +690.0% |
| Other operating charges | 640/8 | €374 | €466 | +€92 | +24.6% |
| Gross operating margin | 9900 | €35,239 | €40,168 | +€4,929 | +14.0% |
| Operating profit (loss) | 9901 | €34,803 | €39,206 | +€4,403 | +12.7% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €3,119 | €3,076 | -€43 | -1.4% |
| Recurring financial charges | 65 | €3,119 | €3,076 | -€43 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €31,683 | €36,210 | +€4,527 | +14.3% |
| Income taxes | 67/77 | €7,118 | €8,568 | +€1,450 | +20.4% |
| Profit (loss) for the period | 9904 | €24,565 | €27,643 | +€3,078 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,565 | €27,643 | +€3,078 | +12.5% |
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 8 October 2026 via checked.be.