B & F SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€13,392
up €13,392 (+140%), from €9,586 to €22,978
mainly Net result for the year (+€19,017) and Trade debts (+€9,782)
- Receivables within one year -€7,029
down €7,029 (-25.0%), from €28,090 to €21,061
of which Trade receivables: -€8,228
- Tangible fixed assets -€2,297
down €2,297 (-23.7%), from €9,688 to €7,392
of which Furniture and vehicles: -€2,297
- Deferred charges and accrued income +€629
up €629 (+37.4%), from €1,681 to €2,310
- Profit (loss) carried forward +€19,017
up €19,017 (+66.7%), from -€28,493 to -€9,476
- Other debts -€13,863
down €13,863 (-82.8%), from €16,746 to €2,883
- Tax, wage and social debts -€10,240
down €10,240 (-85.7%), from €11,944 to €1,704
- Trade debts +€9,782
up €9,782 (+315%), from €3,105 to €12,887
- Gross operating margin +€6,743
up €6,743 (+24.3%), from €27,749 to €34,492
- Taxes +€1,820
up €1,820 (+24.8%), from €7,344 to €9,164
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 | €49,045 | €53,741 | +€4,696 | +9.6% |
| Fixed assets | 21/28 | €9,688 | €7,392 | -€2,297 | -23.7% |
| Tangible fixed assets | 22/27 | €9,688 | €7,392 | -€2,297 | -23.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €9,688 | €7,392 | -€2,297 | -23.7% |
| Current assets | 29/58 | €39,357 | €46,349 | +€6,992 | +17.8% |
| Amounts receivable within one year | 40/41 | €28,090 | €21,061 | -€7,029 | -25.0% |
| Trade receivables | 40 | €28,090 | €19,862 | -€8,228 | -29.3% |
| Other amounts receivable | 41 | - | €1,199 | +€1,199 | |
| Cash at bank and in hand | 54/58 | €9,586 | €22,978 | +€13,392 | +140% |
| Deferred charges and accrued income | 490/1 | €1,681 | €2,310 | +€629 | +37.4% |
| Total equity and liabilities | 10/49 | €49,045 | €53,741 | +€4,696 | +9.6% |
| Equity | 10/15 | €2,251 | €21,267 | +€19,017 | +845% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €11,993 | €11,993 | = | 0.0% |
| Distributable reserves | 133 | €11,993 | €11,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,493 | -€9,476 | +€19,017 | +66.7% |
| Amounts payable | 17/49 | €46,795 | €32,474 | -€14,321 | -30.6% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,795 | €17,474 | -€14,321 | -45.0% |
| Trade debts | 44 | €3,105 | €12,887 | +€9,782 | +315% |
| Suppliers | 440/4 | €3,105 | €12,887 | +€9,782 | +315% |
| Taxes, remuneration and social security | 45 | €11,944 | €1,704 | -€10,240 | -85.7% |
| Taxes | 450/3 | €11,944 | €1,704 | -€10,240 | -85.7% |
| Other amounts payable | 47/48 | €16,746 | €2,883 | -€13,863 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,511 | €3,593 | +€82 | +2.3% |
| Other operating charges | 640/8 | €2,382 | €2,562 | +€181 | +7.6% |
| Gross operating margin | 9900 | €27,749 | €34,492 | +€6,743 | +24.3% |
| Operating profit (loss) | 9901 | €21,856 | €28,336 | +€6,480 | +29.6% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.7% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.7% |
| Financial charges | 65/66B | €200 | €156 | -€44 | -21.8% |
| Recurring financial charges | 65 | €200 | €156 | -€44 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €21,706 | €28,180 | +€6,474 | +29.8% |
| Income taxes | 67/77 | €7,344 | €9,164 | +€1,820 | +24.8% |
| Profit (loss) for the period | 9904 | €14,362 | €19,017 | +€4,654 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,362 | €19,017 | +€4,654 | +32.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.