B FACILITIES: 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 FACILITIES
Largest movements
- Cash -€236,289
down €236,289 (-76.1%), from €310,685 to €74,396
mainly Other debts (-€180,000) and Trade debts (-€86,098)
- Receivables within one year -€36,154
down €36,154 (-17.3%), from €208,676 to €172,522
of which Other amounts receivable: -€18,263
- Tangible fixed assets -€12,717
down €12,717 (-7.7%), from €165,122 to €152,404
of which Land and buildings: -€12,526
- Other debts -€180,000
down €180,000 (-88.6%), from €203,217 to €23,217
- Trade debts -€86,098
down €86,098 (-73.7%), from €116,788 to €30,689
- Reserves -€19,344
down €19,344 (-6.4%), from €302,498 to €283,154
of which Distributable reserves: -€19,344
- Gross operating margin +€27,627
up €27,627 (+89.4%), from -€30,917 to -€3,290
- Other operating charges -€3,970
down €3,970 (-58.8%), from €6,750 to €2,780
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 | €684,502 | €399,322 | -€285,180 | -41.7% |
| Fixed assets | 21/28 | €165,122 | €152,404 | -€12,717 | -7.7% |
| Tangible fixed assets | 22/27 | €165,122 | €152,404 | -€12,717 | -7.7% |
| Land and buildings | 22 | €164,880 | €152,354 | -€12,526 | -7.6% |
| Furniture and vehicles | 24 | €242 | €50 | -€191 | -79.1% |
| Current assets | 29/58 | €519,380 | €246,918 | -€272,463 | -52.5% |
| Amounts receivable within one year | 40/41 | €208,676 | €172,522 | -€36,154 | -17.3% |
| Trade receivables | 40 | €190,413 | €172,522 | -€17,891 | -9.4% |
| Other amounts receivable | 41 | €18,263 | €0 | -€18,263 | -100.0% |
| Cash at bank and in hand | 54/58 | €310,685 | €74,396 | -€236,289 | -76.1% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €684,502 | €399,322 | -€285,180 | -41.7% |
| Equity | 10/15 | €364,498 | €345,154 | -€19,344 | -5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €302,498 | €283,154 | -€19,344 | -6.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €296,298 | €276,954 | -€19,344 | -6.5% |
| Amounts payable | 17/49 | €320,004 | €54,169 | -€265,836 | -83.1% |
| Amounts payable within one year | 42/48 | €320,004 | €54,169 | -€265,836 | -83.1% |
| Trade debts | 44 | €116,788 | €30,689 | -€86,098 | -73.7% |
| Suppliers | 440/4 | €116,788 | €30,689 | -€86,098 | -73.7% |
| Taxes, remuneration and social security | 45 | - | €263 | +€263 | |
| Taxes | 450/3 | - | €263 | +€263 | |
| Other amounts payable | 47/48 | €203,217 | €23,217 | -€180,000 | -88.6% |
| Non-recurring operating income | 76A | - | €12,779 | +€12,779 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,717 | €12,717 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,750 | €2,780 | -€3,970 | -58.8% |
| Gross operating margin | 9900 | -€30,917 | -€3,290 | +€27,627 | +89.4% |
| Operating profit (loss) | 9901 | -€50,385 | -€18,787 | +€31,598 | +62.7% |
| Financial charges | 65/66B | €731 | €557 | -€174 | -23.9% |
| Recurring financial charges | 65 | €731 | €557 | -€174 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,116 | -€19,344 | +€31,772 | +62.2% |
| Profit (loss) for the period | 9904 | -€51,116 | -€19,344 | +€31,772 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,116 | -€19,344 | +€31,772 | +62.2% |
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 6 October 2026 via checked.be.