B-Groep: 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-Groep
Largest movements
- Financial fixed assets -€19,940
down €19,940 (-50.0%), from €39,880 to €19,940
- Cash +€15,421
up €15,421 (+46.3%), from €33,292 to €48,713
mainly Investment in fixed assets (net) (+€19,940) and Receivables within one year (+€170)
- Profit (loss) carried forward -€4,684
down €4,684 (-49.0%), from -€9,556 to -€14,240
- Financial charges +€2,593
up €2,593 (+10,805%), from €24 to €2,617
of which Non-recurring financial charges: +€2,593
- Other operating charges +€397
up €397 (+13,684%), from €3 to €400
- Gross operating margin -€101
down €101 (-6.4%), from -€1,566 to -€1,667
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 | €73,342 | €68,653 | -€4,689 | -6.4% |
| Fixed assets | 21/28 | €39,880 | €19,940 | -€19,940 | -50.0% |
| Financial fixed assets | 28 | €39,880 | €19,940 | -€19,940 | -50.0% |
| Current assets | 29/58 | €33,462 | €48,713 | +€15,251 | +45.6% |
| Amounts receivable within one year | 40/41 | €170 | €0 | -€170 | -100% |
| Other amounts receivable | 41 | €170 | €0 | -€170 | -100% |
| Cash at bank and in hand | 54/58 | €33,292 | €48,713 | +€15,421 | +46.3% |
| Total equity and liabilities | 10/49 | €73,342 | €68,653 | -€4,689 | -6.4% |
| Equity | 10/15 | €10,935 | €6,251 | -€4,684 | -42.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €491 | €491 | = | 0.0% |
| Distributable reserves | 133 | €491 | €491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,556 | -€14,240 | -€4,684 | -49.0% |
| Amounts payable | 17/49 | €62,407 | €62,402 | -€5 | 0.0% |
| Amounts payable within one year | 42/48 | €62,407 | €62,402 | -€5 | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,407 | €62,402 | -€5 | 0.0% |
| Other operating charges | 640/8 | €3 | €400 | +€397 | +13,684% |
| Gross operating margin | 9900 | -€1,566 | -€1,667 | -€101 | -6.4% |
| Operating profit (loss) | 9901 | -€1,569 | -€2,067 | -€498 | -31.7% |
| Financial charges | 65/66B | €24 | €2,617 | +€2,593 | +10,805% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €2,593 | +€2,593 | |
| Profit (loss) for the period before taxes | 9903 | -€1,593 | -€4,684 | -€3,091 | -194% |
| Profit (loss) for the period | 9904 | -€1,593 | -€4,684 | -€3,091 | -194% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,593 | -€4,684 | -€3,091 | -194% |
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 21 October 2026 via checked.be.