B&I: 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&I
Largest movements
- Cash -€32,421
down €32,421 (-32.3%), from €100,496 to €68,074
mainly Contributions, distributions and other (-€70,824) and Current investments (-€29,997)
- Current investments +€29,997
new in 2025: €29,997
- Tangible fixed assets -€2,242
down €2,242 (-46.4%), from €4,830 to €2,587
of which Furniture and vehicles: -€1,255
- Reserves -€56,011
down €56,011 (-61.2%), from €91,548 to €35,537
- Other debts +€50,587
up €50,587 (+588.2%), from €8,601 to €59,188
- Gross operating margin -€20,556
down €20,556 (-41.9%), from €49,045 to €28,489
- Depreciation -€1,433
down €1,433 (-39.0%), from €3,675 to €2,242
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 | €125,399 | €120,727 | -€4,672 | -3.7% |
| Fixed assets | 21/28 | €4,920 | €2,677 | -€2,242 | -45.6% |
| Tangible fixed assets | 22/27 | €4,830 | €2,587 | -€2,242 | -46.4% |
| Land and buildings | 22 | €1,678 | €696 | -€983 | -58.5% |
| Plant, machinery and equipment | 23 | €4 | - | -€4 | |
| Furniture and vehicles | 24 | €3,147 | €1,892 | -€1,255 | -39.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €120,479 | €118,050 | -€2,429 | -2.0% |
| Amounts receivable within one year | 40/41 | €17,793 | €16,776 | -€1,016 | -5.7% |
| Trade receivables | 40 | €16,010 | €16,264 | +€255 | +1.6% |
| Other amounts receivable | 41 | €1,783 | €512 | -€1,271 | -71.3% |
| Current investments | 50/53 | - | €29,997 | +€29,997 | |
| Cash at bank and in hand | 54/58 | €100,496 | €68,074 | -€32,421 | -32.3% |
| Deferred charges and accrued income | 490/1 | €2,191 | €3,202 | +€1,011 | +46.1% |
| Total equity and liabilities | 10/49 | €125,399 | €120,727 | -€4,672 | -3.7% |
| Equity | 10/15 | €110,148 | €54,137 | -€56,011 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,548 | €35,537 | -€56,011 | -61.2% |
| Distributable reserves | 133 | €91,548 | €35,537 | -€56,011 | -61.2% |
| Amounts payable | 17/49 | €15,251 | €66,590 | +€51,339 | +336.6% |
| Amounts payable within one year | 42/48 | €15,251 | €66,590 | +€51,339 | +336.6% |
| Trade debts | 44 | €2,211 | €2,374 | +€163 | +7.4% |
| Suppliers | 440/4 | €2,211 | €2,374 | +€163 | +7.4% |
| Taxes, remuneration and social security | 45 | €4,439 | €5,028 | +€589 | +13.3% |
| Taxes | 450/3 | €2,211 | €2,778 | +€567 | +25.6% |
| Remuneration and social security | 454/9 | €2,228 | €2,250 | +€22 | +1.0% |
| Other amounts payable | 47/48 | €8,601 | €59,188 | +€50,587 | +588.2% |
| Non-recurring operating income | 76A | - | €147 | +€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,675 | €2,242 | -€1,433 | -39.0% |
| Other operating charges | 640/8 | €940 | €981 | +€42 | +4.4% |
| Gross operating margin | 9900 | €49,045 | €28,489 | -€20,556 | -41.9% |
| Operating profit (loss) | 9901 | €44,430 | €25,265 | -€19,165 | -43.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €382 | €376 | -€6 | -1.7% |
| Recurring financial charges | 65 | €382 | €376 | -€6 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €44,048 | €24,892 | -€19,156 | -43.5% |
| Income taxes | 67/77 | €10,488 | €10,079 | -€409 | -3.9% |
| Profit (loss) for the period | 9904 | €33,560 | €14,813 | -€18,747 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,560 | €14,813 | -€18,747 | -55.9% |
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 5 October 2026 via checked.be.