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 within one year +€102,616
up €102,616 (+317.3%), from €32,340 to €134,956
of which Trade receivables: +€101,679
- Tangible fixed assets +€8,720
new in 2025: €8,720
- Cash +€6,557
up €6,557 (+58.9%), from €11,132 to €17,689
mainly Trade debts (+€78,865) and Accrued charges and deferred income (+€49,977)
- Trade debts +€78,865
new in 2025: €78,865
- Accrued charges and deferred income +€49,977
new in 2025: €49,977
- Tax, wage and social debts -€21,319
down €21,319 (-77.8%), from €27,398 to €6,079
of which Remuneration and social security: -€20,565
- Investment grants +€10,314
new in 2025: €10,314
- Purchases and services +€543,333
up €543,333 (+366.4%), from €148,271 to €691,604
- Turnover +€496,896
up €496,896 (+240.1%), from €206,991 to €703,887
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 | €43,881 | €162,589 | +€118,708 | +270.5% |
| Fixed assets | 21/28 | - | €8,720 | +€8,720 | |
| Tangible fixed assets | 22/27 | - | €8,720 | +€8,720 | |
| Furniture and vehicles | 24 | - | €8,720 | +€8,720 | |
| Current assets | 29/58 | €43,881 | €153,869 | +€109,988 | +250.7% |
| Amounts receivable within one year | 40/41 | €32,340 | €134,956 | +€102,616 | +317.3% |
| Trade receivables | 40 | €31,688 | €133,367 | +€101,679 | +320.9% |
| Other amounts receivable | 41 | €652 | €1,589 | +€937 | +143.6% |
| Cash at bank and in hand | 54/58 | €11,132 | €17,689 | +€6,557 | +58.9% |
| Deferred charges and accrued income | 490/1 | €409 | €1,224 | +€815 | +199.0% |
| Total equity and liabilities | 10/49 | €43,881 | €162,589 | +€118,708 | +270.5% |
| Equity | 10/15 | €10,314 | €21,765 | +€11,451 | +111.0% |
| Profit (loss) carried forward | 14 | €10,314 | €11,451 | +€1,137 | +11.0% |
| Investment grants | 15 | - | €10,314 | +€10,314 | |
| Amounts payable | 17/49 | €33,567 | €140,824 | +€107,257 | +319.5% |
| Amounts payable within one year | 42/48 | €33,567 | €90,847 | +€57,280 | +170.6% |
| Current portion of amounts payable after more than one year | 42 | €6,169 | €5,903 | -€266 | -4.3% |
| Trade debts | 44 | - | €78,865 | +€78,865 | |
| Suppliers | 440/4 | - | €78,865 | +€78,865 | |
| Taxes, remuneration and social security | 45 | €27,398 | €6,079 | -€21,319 | -77.8% |
| Taxes | 450/3 | €753 | - | -€753 | |
| Remuneration and social security | 454/9 | €26,644 | €6,079 | -€20,565 | -77.2% |
| Accrued charges and deferred income | 492/3 | - | €49,977 | +€49,977 | |
| Turnover | 70 | €206,991 | €703,887 | +€496,896 | +240.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,271 | €691,604 | +€543,333 | +366.4% |
| Gross operating margin | 9900 | €10,533 | €12,283 | +€1,750 | +16.6% |
| Operating profit (loss) | 9901 | €10,533 | €12,283 | +€1,750 | +16.6% |
| Financial charges | 65/66B | €219 | €832 | +€613 | +279.3% |
| Recurring financial charges | 65 | €219 | €832 | +€613 | +279.3% |
| Profit (loss) for the period before taxes | 9903 | €10,314 | €11,451 | +€1,137 | +11.0% |
| Profit (loss) for the period | 9904 | €10,314 | €11,451 | +€1,137 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,314 | €11,451 | +€1,137 | +11.0% |
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 11 October 2026 via checked.be.