B & D: 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 & D
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€520
down €520 (-1.2%), from -€41,645 to -€42,164
- Trade debts +€520
up €520 (+6.3%), from €8,252 to €8,771
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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
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 | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€23,045 | -€23,564 | -€520 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,645 | -€42,164 | -€520 | -1.2% |
| Amounts payable | 17/49 | €23,045 | €23,564 | +€520 | +2.3% |
| Amounts payable within one year | 42/48 | €23,045 | €23,564 | +€520 | +2.3% |
| Financial debts | 43 | €997 | €997 | = | 0.0% |
| Credit institutions | 430/8 | €997 | €997 | = | 0.0% |
| Trade debts | 44 | €8,252 | €8,771 | +€520 | +6.3% |
| Suppliers | 440/4 | €8,252 | €8,771 | +€520 | +6.3% |
| Taxes, remuneration and social security | 45 | €6,338 | €6,338 | = | 0.0% |
| Taxes | 450/3 | €5,038 | €5,038 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €7,459 | €7,459 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Operating profit (loss) | 9901 | -€505 | -€520 | -€14 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€505 | -€520 | -€14 | -2.8% |
| Profit (loss) for the period | 9904 | -€505 | -€520 | -€14 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€505 | -€520 | -€14 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.