B-Gest: 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-Gest
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€72
up €72 (+10.2%), from -€706 to -€633
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 | €88,456 | €87,688 | -€768 | -0.9% |
| Current assets | 29/58 | €88,456 | €87,688 | -€768 | -0.9% |
| Cash at bank and in hand | 54/58 | €88,456 | €87,688 | -€768 | -0.9% |
| Total equity and liabilities | 10/49 | €88,456 | €87,688 | -€768 | -0.9% |
| Equity | 10/15 | €87,274 | €86,580 | -€694 | -0.8% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €5,331 | €5,331 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,986 | €4,986 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,986 | €4,986 | = | 0.0% |
| Distributable reserves | 133 | €346 | €346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,942 | €43,248 | -€694 | -1.6% |
| Amounts payable | 17/49 | €1,182 | €1,108 | -€74 | -6.3% |
| Amounts payable within one year | 42/48 | €1,182 | €1,108 | -€74 | -6.3% |
| Trade debts | 44 | €551 | €477 | -€74 | -13.4% |
| Suppliers | 440/4 | €551 | €477 | -€74 | -13.4% |
| Other amounts payable | 47/48 | €631 | €631 | = | 0.0% |
| Gross operating margin | 9900 | -€706 | -€633 | +€72 | +10.2% |
| Operating profit (loss) | 9901 | -€706 | -€633 | +€72 | +10.2% |
| Financial charges | 65/66B | €54 | €61 | +€7 | +12.0% |
| Recurring financial charges | 65 | €54 | €61 | +€7 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€760 | -€694 | +€66 | +8.6% |
| Profit (loss) for the period | 9904 | -€760 | -€694 | +€66 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€760 | -€694 | +€66 | +8.6% |
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 29 September 2026 via checked.be.