B-DRILL: 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-DRILL
Largest movements
- Receivables within one year -€33,165
down €33,165 (-88.3%), from €37,544 to €4,379
of which Trade receivables: -€32,259
- Cash +€4,125
up €4,125 (+5765.7%), from €72 to €4,196
mainly Receivables within one year (+€33,165) and Other debts (+€9,356)
- Profit (loss) carried forward -€25,955
down €25,955, from €13,995 to -€11,960
- Trade debts -€12,027
no longer reported in 2025 (was €12,027)
- Other debts +€9,356
up €9,356 (+443.5%), from €2,109 to €11,465
- Tax, wage and social debts -€414
down €414 (-11.9%), from €3,484 to €3,070
- Other operating charges +€19,311
up €19,311 (+2758.7%), from €700 to €20,011
- Gross operating margin -€14,578
down €14,578, from €8,792 to -€5,786
- Taxes -€3,070
no longer reported in 2025 (was €3,070)
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 | €37,615 | €8,576 | -€29,040 | -77.2% |
| Current assets | 29/58 | €37,615 | €8,576 | -€29,040 | -77.2% |
| Amounts receivable within one year | 40/41 | €37,544 | €4,379 | -€33,165 | -88.3% |
| Trade receivables | 40 | €32,259 | - | -€32,259 | |
| Other amounts receivable | 41 | €5,285 | €4,379 | -€905 | -17.1% |
| Cash at bank and in hand | 54/58 | €72 | €4,196 | +€4,125 | +5765.7% |
| Total equity and liabilities | 10/49 | €37,615 | €8,576 | -€29,040 | -77.2% |
| Equity | 10/15 | €19,995 | -€5,960 | -€25,955 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,995 | -€11,960 | -€25,955 | |
| Amounts payable | 17/49 | €17,620 | €14,535 | -€3,085 | -17.5% |
| Amounts payable within one year | 42/48 | €17,620 | €14,535 | -€3,085 | -17.5% |
| Trade debts | 44 | €12,027 | - | -€12,027 | |
| Suppliers | 440/4 | €12,027 | - | -€12,027 | |
| Taxes, remuneration and social security | 45 | €3,484 | €3,070 | -€414 | -11.9% |
| Taxes | 450/3 | €3,484 | €3,070 | -€414 | -11.9% |
| Other amounts payable | 47/48 | €2,109 | €11,465 | +€9,356 | +443.5% |
| Other operating charges | 640/8 | €700 | €20,011 | +€19,311 | +2758.7% |
| Gross operating margin | 9900 | €8,792 | -€5,786 | -€14,578 | |
| Operating profit (loss) | 9901 | €8,092 | -€25,797 | -€33,889 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €192 | €158 | -€34 | -17.6% |
| Recurring financial charges | 65 | €192 | €158 | -€34 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €7,900 | -€25,955 | -€33,855 | |
| Income taxes | 67/77 | €3,070 | - | -€3,070 | |
| Profit (loss) for the period | 9904 | €4,831 | -€25,955 | -€30,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,831 | -€25,955 | -€30,785 |
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 30 September 2026 via checked.be.