B-COMPANY: 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-COMPANY
Largest movements
- Receivables after one year +€70,000
up €70,000 (+117%), from €60,000 to €130,000
- Receivables within one year -€23,371
down €23,371 (-87.6%), from €26,691 to €3,320
of which Trade receivables: -€22,595
- Tangible fixed assets -€3,728
down €3,728 (-28.5%), from €13,076 to €9,348
- Profit (loss) carried forward +€27,907
up €27,907 (+110%), from €25,421 to €53,328
- Tax, wage and social debts +€15,540
up €15,540 (+207%), from €7,500 to €23,040
- Short-term financial debts +€9,607
up €9,607 (+74.7%), from €12,856 to €22,463
- Current portion of long-term debt -€7,786
down €7,786 (-87.2%), from €8,931 to €1,145
- Trade debts -€2,743
down €2,743 (-10.8%), from €25,313 to €22,570
- Gross operating margin +€15,991
up €15,991 (+53.2%), from €30,040 to €46,031
- Taxes +€2,500
up €2,500 (+33.3%), from €7,500 to €10,000
- Depreciation +€2,195
up €2,195 (+143%), from €1,533 to €3,728
- Financial charges +€1,143
up €1,143 (+41.4%), from €2,763 to €3,906
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 | €100,609 | €143,168 | +€42,559 | +42.3% |
| Fixed assets | 21/28 | €13,576 | €9,848 | -€3,728 | -27.5% |
| Tangible fixed assets | 22/27 | €13,076 | €9,348 | -€3,728 | -28.5% |
| Other tangible fixed assets | 26 | €13,076 | €9,348 | -€3,728 | -28.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €87,033 | €133,320 | +€46,287 | +53.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €130,000 | +€70,000 | +117% |
| Other amounts receivable | 291 | €60,000 | €130,000 | +€70,000 | +117% |
| Amounts receivable within one year | 40/41 | €26,691 | €3,320 | -€23,371 | -87.6% |
| Trade receivables | 40 | €25,915 | €3,320 | -€22,595 | -87.2% |
| Other amounts receivable | 41 | €776 | - | -€776 | |
| Cash at bank and in hand | 54/58 | €342 | - | -€342 | |
| Total equity and liabilities | 10/49 | €100,609 | €143,168 | +€42,559 | +42.3% |
| Equity | 10/15 | €45,881 | €73,788 | +€27,907 | +60.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €25,421 | €53,328 | +€27,907 | +110% |
| Amounts payable | 17/49 | €54,728 | €69,380 | +€14,652 | +26.8% |
| Amounts payable within one year | 42/48 | €54,728 | €69,380 | +€14,652 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €8,931 | €1,145 | -€7,786 | -87.2% |
| Financial debts | 43 | €12,856 | €22,463 | +€9,607 | +74.7% |
| Credit institutions | 430/8 | €12,856 | €22,463 | +€9,607 | +74.7% |
| Trade debts | 44 | €25,313 | €22,570 | -€2,743 | -10.8% |
| Suppliers | 440/4 | €25,313 | €22,570 | -€2,743 | -10.8% |
| Taxes, remuneration and social security | 45 | €7,500 | €23,040 | +€15,540 | +207% |
| Taxes | 450/3 | €7,500 | €23,040 | +€15,540 | +207% |
| Other amounts payable | 47/48 | €129 | €162 | +€33 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €3,728 | +€2,195 | +143% |
| Other operating charges | 640/8 | €46 | €489 | +€443 | +968% |
| Gross operating margin | 9900 | €30,040 | €46,031 | +€15,991 | +53.2% |
| Operating profit (loss) | 9901 | €28,461 | €41,814 | +€13,353 | +46.9% |
| Financial charges | 65/66B | €2,763 | €3,906 | +€1,143 | +41.4% |
| Recurring financial charges | 65 | €2,763 | €3,906 | +€1,143 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €25,698 | €37,908 | +€12,210 | +47.5% |
| Income taxes | 67/77 | €7,500 | €10,000 | +€2,500 | +33.3% |
| Profit (loss) for the period | 9904 | €18,198 | €27,908 | +€9,710 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,198 | €27,908 | +€9,710 | +53.4% |
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 30 October 2026 via checked.be.