B&G Development: 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 Development
Largest movements
- Receivables within one year -€766
down €766 (-86.4%), from €886 to €120
of which Trade receivables: -€416
- Cash +€432
up €432 (+163%), from €265 to €697
mainly Other debts (+€1,647) and Receivables within one year (+€766)
- Profit (loss) carried forward -€2,166
down €2,166 (-8.9%), from -€24,258 to -€26,424
- Other debts +€1,647
up €1,647 (+8.1%), from €20,409 to €22,055
- Accrued charges and deferred income +€186
new in 2025: €186
- Depreciation -€12,582
no longer reported in 2025 (was €12,582)
- Gross operating margin +€9,970
up €9,970 (+86.7%), from -€11,504 to -€1,534
- Financial income -€270
no longer reported in 2025 (was €270)
- Financial charges +€198
new in 2025: €198
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 | €1,151 | €817 | -€333 | -29.0% |
| Current assets | 29/58 | €1,151 | €817 | -€333 | -29.0% |
| Amounts receivable within one year | 40/41 | €886 | €120 | -€766 | -86.4% |
| Trade receivables | 40 | €416 | - | -€416 | |
| Other amounts receivable | 41 | €470 | €120 | -€350 | -74.5% |
| Cash at bank and in hand | 54/58 | €265 | €697 | +€432 | +163% |
| Total equity and liabilities | 10/49 | €1,151 | €817 | -€333 | -29.0% |
| Equity | 10/15 | -€19,258 | -€21,424 | -€2,166 | -11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,258 | -€26,424 | -€2,166 | -8.9% |
| Amounts payable | 17/49 | €20,409 | €22,241 | +€1,832 | +9.0% |
| Amounts payable within one year | 42/48 | €20,409 | €22,055 | +€1,647 | +8.1% |
| Other amounts payable | 47/48 | €20,409 | €22,055 | +€1,647 | +8.1% |
| Accrued charges and deferred income | 492/3 | - | €186 | +€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,582 | - | -€12,582 | |
| Other operating charges | 640/8 | €442 | €433 | -€9 | -2.0% |
| Gross operating margin | 9900 | -€11,504 | -€1,534 | +€9,970 | +86.7% |
| Operating profit (loss) | 9901 | -€24,528 | -€1,967 | +€22,561 | +92.0% |
| Financial income | 75/76B | €270 | - | -€270 | |
| Recurring financial income | 75 | €270 | - | -€270 | |
| Financial charges | 65/66B | - | €198 | +€198 | |
| Recurring financial charges | 65 | - | €198 | +€198 | |
| Profit (loss) for the period before taxes | 9903 | -€24,258 | -€2,166 | +€22,093 | +91.1% |
| Profit (loss) for the period | 9904 | -€24,258 | -€2,166 | +€22,093 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,258 | -€2,166 | +€22,093 | +91.1% |
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 14 October 2026 via checked.be.