B.G.1: 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.G.1
Largest movements
- Cash -€10,344
down €10,344 (-58.4%), from €17,726 to €7,382
mainly Trade debts (-€24,187) and Receivables within one year (-€4,903)
- Receivables within one year +€4,903
up €4,903 (+28.5%), from €17,232 to €22,136
of which Trade receivables: +€9,115
- Deferred charges and accrued income +€2,405
up €2,405 (+727%), from €331 to €2,736
- Trade debts -€24,187
down €24,187 (-72.3%), from €33,453 to €9,266
- Other debts +€10,007
up €10,007 (+22,106%), from €45 to €10,053
- Profit (loss) carried forward +€8,644
up €8,644 (+45.2%), from -€19,110 to -€10,466
- Tax, wage and social debts +€2,501
new in 2025: €2,501
- Gross operating margin +€14,615
up €14,615, from -€4,166 to €10,449
- Taxes +€1,163
new in 2025: €1,163
- Other operating charges -€967
down €967 (-65.9%), from €1,467 to €500
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 | €35,289 | €32,254 | -€3,036 | -8.6% |
| Current assets | 29/58 | €35,289 | €32,254 | -€3,036 | -8.6% |
| Amounts receivable within one year | 40/41 | €17,232 | €22,136 | +€4,903 | +28.5% |
| Trade receivables | 40 | €11,021 | €20,136 | +€9,115 | +82.7% |
| Other amounts receivable | 41 | €6,212 | €2,000 | -€4,212 | -67.8% |
| Cash at bank and in hand | 54/58 | €17,726 | €7,382 | -€10,344 | -58.4% |
| Deferred charges and accrued income | 490/1 | €331 | €2,736 | +€2,405 | +727% |
| Total equity and liabilities | 10/49 | €35,289 | €32,254 | -€3,036 | -8.6% |
| Equity | 10/15 | €1,790 | €10,434 | +€8,644 | +483% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,110 | -€10,466 | +€8,644 | +45.2% |
| Amounts payable | 17/49 | €33,499 | €21,820 | -€11,679 | -34.9% |
| Amounts payable within one year | 42/48 | €33,499 | €21,820 | -€11,679 | -34.9% |
| Trade debts | 44 | €33,453 | €9,266 | -€24,187 | -72.3% |
| Suppliers | 440/4 | €33,453 | €9,266 | -€24,187 | -72.3% |
| Taxes, remuneration and social security | 45 | - | €2,501 | +€2,501 | |
| Taxes | 450/3 | - | €2,501 | +€2,501 | |
| Other amounts payable | 47/48 | €45 | €10,053 | +€10,007 | +22,106% |
| Other operating charges | 640/8 | €1,467 | €500 | -€967 | -65.9% |
| Gross operating margin | 9900 | -€4,166 | €10,449 | +€14,615 | |
| Operating profit (loss) | 9901 | -€5,632 | €9,949 | +€15,582 | |
| Financial charges | 65/66B | €117 | €143 | +€26 | +22.2% |
| Recurring financial charges | 65 | €117 | €143 | +€26 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,749 | €9,806 | +€15,556 | |
| Income taxes | 67/77 | - | €1,163 | +€1,163 | |
| Profit (loss) for the period | 9904 | -€5,749 | €8,644 | +€14,393 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,749 | €8,644 | +€14,393 |
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 19 October 2026 via checked.be.