B & F DESPLENTER: 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 & F DESPLENTER
Largest movements
- Tangible fixed assets -€8,155
down €8,155 (-11.8%), from €68,840 to €60,686
- Cash +€4,691
up €4,691 (+83.4%), from €5,626 to €10,317
mainly Depreciation (+€8,155) and Accrued charges and deferred income (+€22)
- Profit (loss) carried forward -€2,456
down €2,456 (-32.5%), from -€7,545 to -€10,000
- Gross operating margin +€1,560
up €1,560 (+27.3%), from €5,707 to €7,267
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 | €75,027 | €72,099 | -€2,927 | -3.9% |
| Fixed assets | 21/28 | €68,840 | €60,686 | -€8,155 | -11.8% |
| Tangible fixed assets | 22/27 | €68,840 | €60,686 | -€8,155 | -11.8% |
| Other tangible fixed assets | 26 | €68,840 | €60,686 | -€8,155 | -11.8% |
| Current assets | 29/58 | €6,187 | €11,414 | +€5,227 | +84.5% |
| Cash at bank and in hand | 54/58 | €5,626 | €10,317 | +€4,691 | +83.4% |
| Deferred charges and accrued income | 490/1 | €561 | €1,097 | +€537 | +95.7% |
| Total equity and liabilities | 10/49 | €75,027 | €72,099 | -€2,927 | -3.9% |
| Equity | 10/15 | €32,455 | €30,000 | -€2,456 | -7.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,545 | -€10,000 | -€2,456 | -32.5% |
| Amounts payable | 17/49 | €42,572 | €42,100 | -€472 | -1.1% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,068 | €1,574 | -€494 | -23.9% |
| Trade debts | 44 | €494 | €0 | -€494 | -100% |
| Suppliers | 440/4 | €494 | €0 | -€494 | -100% |
| Other amounts payable | 47/48 | €1,574 | €1,574 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €503 | €526 | +€22 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,155 | €8,155 | = | 0.0% |
| Other operating charges | 640/8 | €1,509 | €1,539 | +€30 | +2.0% |
| Gross operating margin | 9900 | €5,707 | €7,267 | +€1,560 | +27.3% |
| Operating profit (loss) | 9901 | -€3,957 | -€2,427 | +€1,530 | +38.7% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,981 | -€2,456 | +€1,525 | +38.3% |
| Profit (loss) for the period | 9904 | -€3,981 | -€2,456 | +€1,525 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,981 | -€2,456 | +€1,525 | +38.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.