B-FIELD: 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-FIELD
Largest movements
- Receivables within one year -€9,432
down €9,432 (-13.9%), from €68,034 to €58,602
of which Other amounts receivable: -€5,018
- Cash +€6,253
up €6,253 (+89.8%), from €6,964 to €13,217
mainly Receivables within one year (+€9,432) and Net result for the year (+€4,621)
- Deferred charges and accrued income -€878
no longer reported in 2025 (was €878)
- Reserves +€24,217
up €24,217 (+68.0%), from €35,613 to €59,829
of which Distributable reserves: +€24,217
- Profit (loss) carried forward -€19,596
no longer reported in 2025 (was €19,596)
- Trade debts -€11,946
down €11,946 (-52.3%), from €22,824 to €10,878
- Advances received +€3,225
new in 2025: €3,225
- Gross operating margin +€22,912
up €22,912, from -€15,421 to €7,491
- Depreciation +€1,600
up €1,600 (+341%), from €470 to €2,070
- Financial charges +€252
up €252 (+125%), from €203 to €455
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 | €82,497 | €78,865 | -€3,633 | -4.4% |
| Fixed assets | 21/28 | €6,621 | €7,045 | +€424 | +6.4% |
| Tangible fixed assets | 22/27 | €6,571 | €6,779 | +€208 | +3.2% |
| Plant, machinery and equipment | 23 | €4,316 | €3,387 | -€928 | -21.5% |
| Furniture and vehicles | 24 | €2,256 | €3,392 | +€1,136 | +50.4% |
| Financial fixed assets | 28 | €50 | €266 | +€216 | +432% |
| Current assets | 29/58 | €75,876 | €71,819 | -€4,057 | -5.3% |
| Amounts receivable within one year | 40/41 | €68,034 | €58,602 | -€9,432 | -13.9% |
| Trade receivables | 40 | €48,097 | €43,682 | -€4,414 | -9.2% |
| Other amounts receivable | 41 | €19,938 | €14,920 | -€5,018 | -25.2% |
| Cash at bank and in hand | 54/58 | €6,964 | €13,217 | +€6,253 | +89.8% |
| Deferred charges and accrued income | 490/1 | €878 | - | -€878 | |
| Total equity and liabilities | 10/49 | €82,497 | €78,865 | -€3,633 | -4.4% |
| Equity | 10/15 | €59,674 | €64,294 | +€4,621 | +7.7% |
| Contributions | 10/11 | €4,465 | €4,465 | = | 0.0% |
| Reserves | 13 | €35,613 | €59,829 | +€24,217 | +68.0% |
| Non-distributable reserves | 130/1 | €1,340 | €1,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,340 | €1,340 | = | 0.0% |
| Distributable reserves | 133 | €34,273 | €58,490 | +€24,217 | +70.7% |
| Profit (loss) carried forward | 14 | €19,596 | - | -€19,596 | |
| Amounts payable | 17/49 | €22,824 | €14,570 | -€8,253 | -36.2% |
| Amounts payable within one year | 42/48 | €22,824 | €14,570 | -€8,253 | -36.2% |
| Trade debts | 44 | €22,824 | €10,878 | -€11,946 | -52.3% |
| Suppliers | 440/4 | €22,824 | €10,878 | -€11,946 | -52.3% |
| Advances received on contracts in progress | 46 | - | €3,225 | +€3,225 | |
| Taxes, remuneration and social security | 45 | - | €428 | +€428 | |
| Taxes | 450/3 | - | €428 | +€428 | |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €2,070 | +€1,600 | +341% |
| Other operating charges | 640/8 | €513 | €400 | -€114 | -22.1% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€15,421 | €7,491 | +€22,912 | |
| Operating profit (loss) | 9901 | -€16,467 | €5,022 | +€21,489 | |
| Financial income | 75/76B | €14 | €54 | +€40 | +293% |
| Recurring financial income | 75 | €14 | €54 | +€40 | +293% |
| Financial charges | 65/66B | €203 | €455 | +€252 | +125% |
| Recurring financial charges | 65 | €203 | €455 | +€252 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€16,656 | €4,621 | +€21,277 | |
| Income taxes | 67/77 | €4 | €0 | -€4 | -94.2% |
| Profit (loss) for the period | 9904 | -€16,660 | €4,621 | +€21,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,660 | €4,621 | +€21,280 |
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 26 October 2026 via checked.be.