B-INVEST: what changed
What changed
B-INVEST
NACE 74.130, Interior design
filed annual accounts (NBB)
Net result for the year
-€2,225
2024 · -€17,977+€15,752
Equity
-€19,185
2024 · -€16,960-€2,225
Cash
€217
2024 · €217
Balance sheet total
€23,528
2024 · €39,288-€15,760
Largest movements
Assets
- Receivables within one year -€23,075
down €23,075 (-74.5%), from €30,982 to €7,907
of which Trade receivables: -€23,359
- Tangible fixed assets +€7,235
up €7,235 (+159%), from €4,537 to €11,772
of which Other tangible fixed assets: +€8,864
Equity and liabilities
- Other debts -€17,237
down €17,237 (-42.2%), from €40,863 to €23,626
- Tax, wage and social debts +€3,706
up €3,706 (+60.3%), from €6,144 to €9,850
of which Remuneration and social security: +€4,200
- Profit (loss) carried forward -€2,225
down €2,225 (-5.9%), from -€37,420 to -€39,645
Income statement
- Gross operating margin -€15,076
down €15,076 (-43.9%), from €34,331 to €19,255
- Taxes -€4,000
no longer reported in 2025 (was €4,000)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€17,977
Gross operating margin
-€15,076
Depreciation
-€309
Other operating charges
+€90
Other operating items
+€26,992
Financial income
+€57
Financial charges
-€2
Taxes
+€4,000
Result 2025
-€2,225
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,277
Investment
-€9,353
Financing
+€76
Cash 2024
€217
From operations (derived)
+€9,277
Net result for the year
-€2,225
Depreciation
+€2,118
Receivables within one year
+€23,075
Deferred charges and accrued income
-€80
Trade debts
-€80
Tax, wage and social debts
+€3,706
Other debts
-€17,237
Investment (derived)
-€9,353
Investment in fixed assets (net)
-€9,353
Financing
+€76
Short-term financial debts
+€76
Cash 2025
€217
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,288 | €23,528 | -€15,760 | -40.1% |
| Fixed assets | 21/28 | €7,133 | €14,368 | +€7,235 | +101% |
| Tangible fixed assets | 22/27 | €4,537 | €11,772 | +€7,235 | +159% |
| Plant, machinery and equipment | 23 | €4,456 | €2,908 | -€1,548 | -34.7% |
| Furniture and vehicles | 24 | €81 | - | -€81 | |
| Other tangible fixed assets | 26 | - | €8,864 | +€8,864 | |
| Financial fixed assets | 28 | €2,596 | €2,596 | = | 0.0% |
| Current assets | 29/58 | €32,155 | €9,160 | -€22,995 | -71.5% |
| Amounts receivable within one year | 40/41 | €30,982 | €7,907 | -€23,075 | -74.5% |
| Trade receivables | 40 | €30,982 | €7,623 | -€23,359 | -75.4% |
| Other amounts receivable | 41 | - | €284 | +€284 | |
| Cash at bank and in hand | 54/58 | €217 | €217 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €956 | €1,036 | +€80 | +8.4% |
| Total equity and liabilities | 10/49 | €39,288 | €23,528 | -€15,760 | -40.1% |
| Equity | 10/15 | -€16,960 | -€19,185 | -€2,225 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,420 | -€39,645 | -€2,225 | -5.9% |
| Amounts payable | 17/49 | €56,248 | €42,713 | -€13,535 | -24.1% |
| Amounts payable within one year | 42/48 | €56,248 | €42,713 | -€13,535 | -24.1% |
| Financial debts | 43 | €3,071 | €3,147 | +€76 | +2.5% |
| Credit institutions | 430/8 | €3,071 | €3,147 | +€76 | +2.5% |
| Trade debts | 44 | €6,170 | €6,090 | -€80 | -1.3% |
| Suppliers | 440/4 | €6,170 | €6,090 | -€80 | -1.3% |
| Taxes, remuneration and social security | 45 | €6,144 | €9,850 | +€3,706 | +60.3% |
| Taxes | 450/3 | €4,694 | €4,200 | -€494 | -10.5% |
| Remuneration and social security | 454/9 | €1,450 | €5,650 | +€4,200 | +290% |
| Other amounts payable | 47/48 | €40,863 | €23,626 | -€17,237 | -42.2% |
| Non-recurring operating income | 76A | €13,329 | - | -€13,329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,809 | €2,118 | +€309 | +17.1% |
| Other operating charges | 640/8 | €913 | €823 | -€90 | -9.9% |
| Non-recurring operating charges | 66A | €45,000 | €18,008 | -€26,992 | -60.0% |
| Gross operating margin | 9900 | €34,331 | €19,255 | -€15,076 | -43.9% |
| Operating profit (loss) | 9901 | -€13,391 | -€1,694 | +€11,697 | +87.3% |
| Financial income | 75/76B | €1 | €58 | +€57 | +5,700% |
| Recurring financial income | 75 | €1 | €58 | +€57 | +5,700% |
| Financial charges | 65/66B | €587 | €589 | +€2 | +0.3% |
| Recurring financial charges | 65 | €587 | €589 | +€2 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,977 | -€2,225 | +€11,752 | +84.1% |
| Income taxes | 67/77 | €4,000 | - | -€4,000 | |
| Profit (loss) for the period | 9904 | -€17,977 | -€2,225 | +€15,752 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,977 | -€2,225 | +€15,752 | +87.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.