B-Industries: 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-Industries
Largest movements
- Cash +€81,376
up €81,376 (+1340.2%), from €6,072 to €87,448
mainly Net result for the year (+€61,638) and Other debts (+€27,750)
- Receivables within one year -€26,629
down €26,629 (-97.5%), from €27,305 to €676
of which Trade receivables: -€27,305
- Tangible fixed assets -€9,307
down €9,307 (-21.6%), from €43,155 to €33,849
of which Leasing and similar rights: -€10,743
- Deferred charges and accrued income -€1,542
down €1,542 (-86.1%), from €1,791 to €249
- Other debts +€27,750
up €27,750 (+344.9%), from €8,046 to €35,796
- Reserves +€27,029
up €27,029 (+211.4%), from €12,786 to €39,815
- Debts after one year -€9,275
down €9,275 (-32.8%), from €28,264 to €18,988
- Trade debts -€1,518
down €1,518 (-98.0%), from €1,549 to €32
- Tax, wage and social debts -€1,302
down €1,302 (-14.8%), from €8,812 to €7,510
- Gross operating margin +€50,743
up €50,743 (+159.8%), from €31,749 to €82,492
- Taxes +€3,700
up €3,700 (+97.1%), from €3,810 to €7,510
- Depreciation -€1,000
down €1,000 (-8.2%), from €12,184 to €11,185
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 | €78,323 | €122,222 | +€43,899 | +56.0% |
| Fixed assets | 21/28 | €43,155 | €33,849 | -€9,307 | -21.6% |
| Tangible fixed assets | 22/27 | €43,155 | €33,849 | -€9,307 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,761 | +€1,761 | |
| Furniture and vehicles | 24 | €1,299 | €974 | -€325 | -25.0% |
| Leasing and similar rights | 25 | €41,857 | €31,114 | -€10,743 | -25.7% |
| Current assets | 29/58 | €35,168 | €88,373 | +€53,205 | +151.3% |
| Amounts receivable within one year | 40/41 | €27,305 | €676 | -€26,629 | -97.5% |
| Trade receivables | 40 | €27,305 | - | -€27,305 | |
| Other amounts receivable | 41 | - | €676 | +€676 | |
| Cash at bank and in hand | 54/58 | €6,072 | €87,448 | +€81,376 | +1340.2% |
| Deferred charges and accrued income | 490/1 | €1,791 | €249 | -€1,542 | -86.1% |
| Total equity and liabilities | 10/49 | €78,323 | €122,222 | +€43,899 | +56.0% |
| Equity | 10/15 | €22,786 | €49,815 | +€27,029 | +118.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,786 | €39,815 | +€27,029 | +211.4% |
| Distributable reserves | 133 | €12,786 | €39,815 | +€27,029 | +211.4% |
| Amounts payable | 17/49 | €55,537 | €72,407 | +€16,870 | +30.4% |
| Amounts payable after more than one year | 17 | €28,264 | €18,988 | -€9,275 | -32.8% |
| Financial debts | 170/4 | €28,264 | €18,988 | -€9,275 | -32.8% |
| Amounts payable within one year | 42/48 | €27,274 | €52,612 | +€25,338 | +92.9% |
| Current portion of amounts payable after more than one year | 42 | €8,867 | €9,275 | +€408 | +4.6% |
| Trade debts | 44 | €1,549 | €32 | -€1,518 | -98.0% |
| Suppliers | 440/4 | €1,549 | €32 | -€1,518 | -98.0% |
| Taxes, remuneration and social security | 45 | €8,812 | €7,510 | -€1,302 | -14.8% |
| Taxes | 450/3 | €8,812 | €7,510 | -€1,302 | -14.8% |
| Other amounts payable | 47/48 | €8,046 | €35,796 | +€27,750 | +344.9% |
| Accrued charges and deferred income | 492/3 | - | €806 | +€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,184 | €11,185 | -€1,000 | -8.2% |
| Other operating charges | 640/8 | - | €202 | +€202 | |
| Gross operating margin | 9900 | €31,749 | €82,492 | +€50,743 | +159.8% |
| Operating profit (loss) | 9901 | €19,565 | €71,106 | +€51,541 | +263.4% |
| Financial income | 75/76B | €0 | €8 | +€8 | +18750.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +18750.0% |
| Financial charges | 65/66B | €2,136 | €1,965 | -€171 | -8.0% |
| Recurring financial charges | 65 | €2,136 | €1,965 | -€171 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €17,429 | €69,148 | +€51,719 | +296.7% |
| Income taxes | 67/77 | €3,810 | €7,510 | +€3,700 | +97.1% |
| Profit (loss) for the period | 9904 | €13,619 | €61,638 | +€48,020 | +352.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,619 | €61,638 | +€48,020 | +352.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.