B+invest2: 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+invest2
Largest movements
- Financial fixed assets -€13,123
down €13,123 (-3.5%), from €377,893 to €364,770
- Profit (loss) carried forward -€14,646
down €14,646 (-1.1%), from -€1.3m to -€1.3m
- Financial charges -€88,597
down €88,597 (-99.8%), from €88,741 to €144
of which Non-recurring financial charges: -€88,702
- Financial income +€6,075
new in 2025: €6,075
of which Financial income: +€6,075
- Other operating charges -€468
down €468 (-42.2%), from €1,110 to €641
- Gross operating margin +€57
no longer reported in 2025 (was -€57)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,537 | €366,891 | -€14,646 | -3.8% |
| Fixed assets | 21/28 | €377,893 | €364,770 | -€13,123 | -3.5% |
| Financial fixed assets | 28 | €377,893 | €364,770 | -€13,123 | -3.5% |
| Current assets | 29/58 | €3,644 | €2,121 | -€1,523 | -41.8% |
| Cash at bank and in hand | 54/58 | €3,644 | €2,121 | -€1,523 | -41.8% |
| Total equity and liabilities | 10/49 | €381,537 | €366,891 | -€14,646 | -3.8% |
| Equity | 10/15 | €381,537 | €366,891 | -€14,646 | -3.8% |
| Contributions | 10/11 | €1,689,192 | €1,689,192 | = | 0.0% |
| Reserves | 13 | €10,140 | €10,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,075 | €6,075 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,075 | €6,075 | = | 0.0% |
| Distributable reserves | 133 | €4,065 | €4,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,317,795 | -€1,332,441 | -€14,646 | -1.1% |
| Other operating charges | 640/8 | €1,110 | €641 | -€468 | -42.2% |
| Gross operating margin | 9900 | -€57 | - | +€57 | |
| Operating profit (loss) | 9901 | -€1,167 | -€641 | +€525 | +45.0% |
| Financial income | 75/76B | - | €6,075 | +€6,075 | |
| Recurring financial income | 75 | - | €6,075 | +€6,075 | |
| Non-recurring financial income | 76B | - | €6,075 | +€6,075 | |
| Financial charges | 65/66B | €88,741 | €144 | -€88,597 | -99.8% |
| Recurring financial charges | 65 | €39 | €144 | +€105 | +268% |
| Non-recurring financial charges | 66B | €88,702 | - | -€88,702 | |
| Profit (loss) for the period before taxes | 9903 | -€89,907 | €5,291 | +€95,198 | |
| Profit (loss) for the period | 9904 | -€89,907 | €5,291 | +€95,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,907 | €5,291 | +€95,198 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.