B&G solutions: 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 solutions
Largest movements
- Cash -€128
down €128 (-89.1%), from €144 to €16
mainly Net result for the year (-€311) and Trade debts (-€19)
- Profit (loss) carried forward -€311
down €311 (-13.3%), from -€2,332 to -€2,643
- Other debts +€202
up €202 (+8.6%), from €2,357 to €2,558
- Trade debts -€19
no longer reported in 2025 (was €19)
- Gross operating margin +€2,097
up €2,097 (+89.9%), from -€2,332 to -€235
- Financial charges +€75
new in 2025: €75
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 | €144 | €16 | -€128 | -89.1% |
| Current assets | 29/58 | €144 | €16 | -€128 | -89.1% |
| Cash at bank and in hand | 54/58 | €144 | €16 | -€128 | -89.1% |
| Total equity and liabilities | 10/49 | €144 | €16 | -€128 | -89.1% |
| Equity | 10/15 | -€2,232 | -€2,543 | -€311 | -13.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,332 | -€2,643 | -€311 | -13.3% |
| Amounts payable | 17/49 | €2,376 | €2,558 | +€182 | +7.7% |
| Amounts payable within one year | 42/48 | €2,376 | €2,558 | +€182 | +7.7% |
| Trade debts | 44 | €19 | - | -€19 | |
| Suppliers | 440/4 | €19 | - | -€19 | |
| Other amounts payable | 47/48 | €2,357 | €2,558 | +€202 | +8.6% |
| Gross operating margin | 9900 | -€2,332 | -€235 | +€2,097 | +89.9% |
| Operating profit (loss) | 9901 | -€2,332 | -€235 | +€2,097 | +89.9% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | -€2,332 | -€311 | +€2,021 | +86.7% |
| Profit (loss) for the period | 9904 | -€2,332 | -€311 | +€2,021 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,332 | -€311 | +€2,021 | +86.7% |
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 11 October 2026 via checked.be.