B&D: 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&D
Largest movements
- Cash +€139
up €139 (+27.1%), from €515 to €654
mainly Other debts (+€2,000)
- Receivables within one year +€113
up €113 (+141.7%), from €80 to €194
- Other debts +€2,000
up €2,000 (+33.1%), from €6,034 to €8,034
- Profit (loss) carried forward -€1,360
down €1,360 (-5.6%), from -€24,418 to -€25,778
- Trade debts -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€974
down €974 (-519.7%), from -€187 to -€1,162
- Financial charges -€36
down €36 (-39.8%), from €90 to €54
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 | €595 | €848 | +€253 | +42.5% |
| Current assets | 29/58 | €595 | €848 | +€253 | +42.5% |
| Amounts receivable within one year | 40/41 | €80 | €194 | +€113 | +141.7% |
| Other amounts receivable | 41 | €80 | €194 | +€113 | +141.7% |
| Cash at bank and in hand | 54/58 | €515 | €654 | +€139 | +27.1% |
| Total equity and liabilities | 10/49 | €595 | €848 | +€253 | +42.5% |
| Equity | 10/15 | -€5,826 | -€7,186 | -€1,360 | -23.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,418 | -€25,778 | -€1,360 | -5.6% |
| Amounts payable | 17/49 | €6,421 | €8,034 | +€1,613 | +25.1% |
| Amounts payable within one year | 42/48 | €6,421 | €8,034 | +€1,613 | +25.1% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €6,034 | €8,034 | +€2,000 | +33.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€187 | -€1,162 | -€974 | -519.7% |
| Operating profit (loss) | 9901 | -€328 | -€1,306 | -€978 | -298.1% |
| Financial charges | 65/66B | €90 | €54 | -€36 | -39.8% |
| Recurring financial charges | 65 | €90 | €54 | -€36 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€418 | -€1,360 | -€942 | -225.4% |
| Profit (loss) for the period | 9904 | -€418 | -€1,360 | -€942 | -225.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€418 | -€1,360 | -€942 | -225.4% |
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 10 October 2026 via checked.be.