B-GROUP: 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-GROUP
Largest movements
- Receivables within one year +€8,636
up €8,636 (+7045.2%), from €123 to €8,759
of which Trade receivables: +€8,759
- Cash +€542
up €542 (+59.8%), from €906 to €1,448
mainly Trade debts (+€8,810) and Other debts (+€223)
- Tangible fixed assets -€165
down €165 (-58.8%), from €281 to €116
- Trade debts +€8,810
new in 2025: €8,810
- Other debts +€223
up €223 (+1.4%), from €15,611 to €15,834
- Profit (loss) carried forward -€124
down €124 (-0.4%), from -€33,384 to -€33,508
- Tax, wage and social debts +€104
new in 2025: €104
- Gross operating margin +€1,666
up €1,666, from -€1,500 to €166
- Other operating charges -€976
down €976 (-95.1%), from €1,026 to €50
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 | €1,309 | €10,322 | +€9,013 | +688.3% |
| Fixed assets | 21/28 | €281 | €116 | -€165 | -58.8% |
| Tangible fixed assets | 22/27 | €281 | €116 | -€165 | -58.8% |
| Furniture and vehicles | 24 | €281 | €116 | -€165 | -58.8% |
| Current assets | 29/58 | €1,029 | €10,207 | +€9,178 | +892.3% |
| Amounts receivable within one year | 40/41 | €123 | €8,759 | +€8,636 | +7045.2% |
| Trade receivables | 40 | - | €8,759 | +€8,759 | |
| Other amounts receivable | 41 | €123 | - | -€123 | |
| Cash at bank and in hand | 54/58 | €906 | €1,448 | +€542 | +59.8% |
| Total equity and liabilities | 10/49 | €1,309 | €10,322 | +€9,013 | +688.3% |
| Equity | 10/15 | -€14,302 | -€14,426 | -€124 | -0.9% |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Reserves | 13 | €243 | €243 | = | 0.0% |
| Distributable reserves | 133 | €243 | €243 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,384 | -€33,508 | -€124 | -0.4% |
| Amounts payable | 17/49 | €15,611 | €24,748 | +€9,137 | +58.5% |
| Amounts payable within one year | 42/48 | €15,611 | €24,748 | +€9,137 | +58.5% |
| Trade debts | 44 | - | €8,810 | +€8,810 | |
| Suppliers | 440/4 | - | €8,810 | +€8,810 | |
| Taxes, remuneration and social security | 45 | - | €104 | +€104 | |
| Taxes | 450/3 | - | €104 | +€104 | |
| Other amounts payable | 47/48 | €15,611 | €15,834 | +€223 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Other operating charges | 640/8 | €1,026 | €50 | -€976 | -95.1% |
| Gross operating margin | 9900 | -€1,500 | €166 | +€1,666 | |
| Operating profit (loss) | 9901 | -€2,691 | -€49 | +€2,642 | +98.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -2.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -2.1% |
| Financial charges | 65/66B | €76 | €75 | -€1 | -0.9% |
| Recurring financial charges | 65 | €76 | €75 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,767 | -€124 | +€2,643 | +95.5% |
| Profit (loss) for the period | 9904 | -€2,767 | -€124 | +€2,643 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,767 | -€124 | +€2,643 | +95.5% |
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 10 October 2026 via checked.be.