B Future: 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 Future
Largest movements
- Cash -€68,837
down €68,837 (-65.3%), from €105,404 to €36,567
mainly Tax, wage and social debts (-€80,256) and Contributions, distributions and other (-€52,620)
- Current investments +€50,428
up €50,428 (+97.7%), from €51,618 to €102,046
- Tangible fixed assets -€22,128
down €22,128 (-30.3%), from €73,119 to €50,991
of which Furniture and vehicles: -€21,900
- Tax, wage and social debts -€80,256
down €80,256 (-89.9%), from €89,271 to €9,015
- Reserves +€41,088
up €41,088 (+2.7%), from €1.5m to €1.6m
- Gross operating margin -€919,413
down €919,413 (-85.5%), from €1.1m to €155,968
- Taxes -€78,546
down €78,546 (-62.0%), from €126,717 to €48,171
- Financial income +€12,371
up €12,371 (+833.6%), from €1,484 to €13,855
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 | €1,613,735 | €1,573,896 | -€39,839 | -2.5% |
| Fixed assets | 21/28 | €1,445,792 | €1,423,664 | -€22,128 | -1.5% |
| Tangible fixed assets | 22/27 | €73,119 | €50,991 | -€22,128 | -30.3% |
| Plant, machinery and equipment | 23 | €260 | €32 | -€228 | -87.7% |
| Furniture and vehicles | 24 | €72,859 | €50,959 | -€21,900 | -30.1% |
| Financial fixed assets | 28 | €1,372,673 | €1,372,673 | = | 0.0% |
| Current assets | 29/58 | €167,943 | €150,232 | -€17,711 | -10.5% |
| Amounts receivable within one year | 40/41 | €7,034 | €7,357 | +€323 | +4.6% |
| Trade receivables | 40 | €5,802 | €786 | -€5,016 | -86.5% |
| Other amounts receivable | 41 | €1,232 | €6,571 | +€5,339 | +433.4% |
| Current investments | 50/53 | €51,618 | €102,046 | +€50,428 | +97.7% |
| Cash at bank and in hand | 54/58 | €105,404 | €36,567 | -€68,837 | -65.3% |
| Deferred charges and accrued income | 490/1 | €3,887 | €4,262 | +€375 | +9.6% |
| Total equity and liabilities | 10/49 | €1,613,735 | €1,573,896 | -€39,839 | -2.5% |
| Equity | 10/15 | €1,523,468 | €1,564,556 | +€41,088 | +2.7% |
| Contributions | 10/11 | €930 | €930 | = | 0.0% |
| Reserves | 13 | €1,522,538 | €1,563,626 | +€41,088 | +2.7% |
| Distributable reserves | 133 | €1,522,538 | €1,563,626 | +€41,088 | +2.7% |
| Amounts payable | 17/49 | €90,267 | €9,340 | -€80,927 | -89.7% |
| Amounts payable within one year | 42/48 | €90,267 | €9,340 | -€80,927 | -89.7% |
| Trade debts | 44 | €996 | €325 | -€671 | -67.4% |
| Suppliers | 440/4 | €996 | €325 | -€671 | -67.4% |
| Taxes, remuneration and social security | 45 | €89,271 | €9,015 | -€80,256 | -89.9% |
| Taxes | 450/3 | €89,271 | €9,015 | -€80,256 | -89.9% |
| Non-recurring operating income | 76A | €922,673 | - | -€922,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,243 | €25,129 | -€114 | -0.5% |
| Other operating charges | 640/8 | €1,257 | €1,193 | -€64 | -5.1% |
| Gross operating margin | 9900 | €1,075,381 | €155,968 | -€919,413 | -85.5% |
| Operating profit (loss) | 9901 | €1,048,881 | €129,646 | -€919,235 | -87.6% |
| Financial income | 75/76B | €1,484 | €13,855 | +€12,371 | +833.6% |
| Recurring financial income | 75 | €1,484 | €13,855 | +€12,371 | +833.6% |
| Financial charges | 65/66B | €1,601 | €1,622 | +€21 | +1.3% |
| Recurring financial charges | 65 | €1,601 | €1,622 | +€21 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €1,048,764 | €141,879 | -€906,885 | -86.5% |
| Income taxes | 67/77 | €126,717 | €48,171 | -€78,546 | -62.0% |
| Profit (loss) for the period | 9904 | €922,047 | €93,708 | -€828,339 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €922,047 | €93,708 | -€828,339 | -89.8% |
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.