B-CONTROLS: 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-CONTROLS
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.
- Gross operating margin -€12,566
no longer reported in 2025 (was €12,566)
- Financial charges -€628
no longer reported in 2025 (was €628)
- Other operating charges -€141
no longer reported in 2025 (was €141)
- Depreciation -€132
no longer reported in 2025 (was €132)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,647 | €17,647 | = | 0.0% |
| Fixed assets | 21/28 | €1,101 | €1,101 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,101 | €1,101 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,101 | €1,101 | = | 0.0% |
| Current assets | 29/58 | €16,546 | €16,546 | = | 0.0% |
| Stocks and contracts in progress | 3 | €950 | €950 | = | 0.0% |
| Stocks | 30/36 | €950 | €950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,878 | €5,878 | = | 0.0% |
| Trade receivables | 40 | €5,189 | €5,189 | = | 0.0% |
| Other amounts receivable | 41 | €689 | €689 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,549 | €9,549 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €168 | €168 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,647 | €17,647 | = | 0.0% |
| Equity | 10/15 | €8,575 | €8,575 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €6,755 | €6,755 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,895 | €4,895 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,780 | -€16,780 | = | 0.0% |
| Amounts payable | 17/49 | €9,072 | €9,072 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,072 | €9,072 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €244 | €244 | = | 0.0% |
| Trade debts | 44 | €4,330 | €4,330 | = | 0.0% |
| Suppliers | 440/4 | €4,330 | €4,330 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €61 | €61 | = | 0.0% |
| Taxes | 450/3 | €61 | €61 | = | 0.0% |
| Other amounts payable | 47/48 | €4,437 | €4,437 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | - | -€132 | |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | €12,566 | - | -€12,566 | |
| Operating profit (loss) | 9901 | €12,293 | - | -€12,293 | |
| Financial charges | 65/66B | €628 | - | -€628 | |
| Recurring financial charges | 65 | €628 | - | -€628 | |
| Profit (loss) for the period before taxes | 9903 | €11,665 | - | -€11,665 | |
| Profit (loss) for the period | 9904 | €11,665 | - | -€11,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,665 | - | -€11,665 |
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 5 October 2026 via checked.be.