B-DAY ONLINE: 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-DAY ONLINE
Largest movements
- Stocks and contracts +€12,590
up €12,590 (+69.7%), from €18,060 to €30,650
- Cash -€1,539
down €1,539 (-82.7%), from €1,860 to €321
mainly Stocks and contracts (-€12,590) and Net result for the year (-€3,357)
- Receivables within one year +€652
up €652 (+54.3%), from €1,199 to €1,851
of which Trade receivables: +€1,378
- Other debts +€14,501
up €14,501 (+44.1%), from €32,911 to €47,412
- Profit (loss) carried forward -€3,357
down €3,357 (-9.9%), from -€33,850 to -€37,207
- Trade debts +€2,571
up €2,571 (+217%), from €1,186 to €3,758
- Tax, wage and social debts -€2,013
down €2,013 (-88.6%), from €2,272 to €259
- Gross operating margin -€9,130
down €9,130, from €6,447 to -€2,683
- Other operating charges -€147
down €147 (-19.8%), from €742 to €595
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 | €21,119 | €32,822 | +€11,703 | +55.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €21,119 | €32,822 | +€11,703 | +55.4% |
| Stocks and contracts in progress | 3 | €18,060 | €30,650 | +€12,590 | +69.7% |
| Stocks | 30/36 | €18,060 | €30,650 | +€12,590 | +69.7% |
| Amounts receivable within one year | 40/41 | €1,199 | €1,851 | +€652 | +54.3% |
| Trade receivables | 40 | €315 | €1,693 | +€1,378 | +437% |
| Other amounts receivable | 41 | €884 | €158 | -€726 | -82.1% |
| Cash at bank and in hand | 54/58 | €1,860 | €321 | -€1,539 | -82.7% |
| Total equity and liabilities | 10/49 | €21,119 | €32,822 | +€11,703 | +55.4% |
| Equity | 10/15 | -€15,250 | -€18,607 | -€3,357 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,850 | -€37,207 | -€3,357 | -9.9% |
| Amounts payable | 17/49 | €36,370 | €51,429 | +€15,060 | +41.4% |
| Amounts payable within one year | 42/48 | €36,370 | €51,429 | +€15,060 | +41.4% |
| Trade debts | 44 | €1,186 | €3,758 | +€2,571 | +217% |
| Suppliers | 440/4 | €1,186 | €3,758 | +€2,571 | +217% |
| Taxes, remuneration and social security | 45 | €2,272 | €259 | -€2,013 | -88.6% |
| Taxes | 450/3 | €2,272 | €259 | -€2,013 | -88.6% |
| Other amounts payable | 47/48 | €32,911 | €47,412 | +€14,501 | +44.1% |
| Non-recurring operating income | 76A | €312 | - | -€312 | |
| Other operating charges | 640/8 | €742 | €595 | -€147 | -19.8% |
| Gross operating margin | 9900 | €6,447 | -€2,683 | -€9,130 | |
| Operating profit (loss) | 9901 | €5,705 | -€3,278 | -€8,983 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €112 | €79 | -€34 | -30.0% |
| Recurring financial charges | 65 | €112 | €79 | -€34 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €5,593 | -€3,357 | -€8,949 | |
| Profit (loss) for the period | 9904 | €5,593 | -€3,357 | -€8,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,593 | -€3,357 | -€8,949 |
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.