B_IT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
B_IT
Largest movements
- Cash -€26,007
down €26,007 (-72.1%), from €36,046 to €10,039
mainly Net result for the year (-€37,031) and Debts after one year (-€6,266)
- Receivables within one year -€17,468
down €17,468 (-44.8%), from €39,004 to €21,536
of which Other amounts receivable: -€15,094
- Tangible fixed assets +€1,678
up €1,678 (+83.5%), from €2,008 to €3,686
of which Furniture and vehicles: +€2,495
- Profit (loss) carried forward -€37,031
down €37,031 (-51.7%), from €71,606 to €34,574
- Debts after one year -€6,266
down €6,266 (-40.1%), from €15,638 to €9,372
- Tax, wage and social debts -€3,844
down €3,844 (-47.5%), from €8,094 to €4,249
- Other debts +€3,516
new in 2025: €3,516
- Gross operating margin -€44,759
down €44,759, from €13,471 to -€31,288
- Financial income -€2,058
down €2,058 (-99.6%), from €2,067 to €9
- Financial charges -€1,880
down €1,880 (-37.5%), from €5,008 to €3,128
- Taxes -€1,844
down €1,844 (-91.8%), from €2,009 to €165
- Other operating charges +€437
up €437 (+875%), from €50 to €487
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,851 | €74,902 | -€41,949 | -35.9% |
| Fixed assets | 21/28 | €27,658 | €29,336 | +€1,678 | +6.1% |
| Tangible fixed assets | 22/27 | €2,008 | €3,686 | +€1,678 | +83.5% |
| Furniture and vehicles | 24 | €684 | €3,179 | +€2,495 | +365% |
| Leasing and similar rights | 25 | €1,324 | €506 | -€818 | -61.8% |
| Financial fixed assets | 28 | €25,650 | €25,650 | = | 0.0% |
| Current assets | 29/58 | €89,192 | €45,566 | -€43,626 | -48.9% |
| Amounts receivable within one year | 40/41 | €39,004 | €21,536 | -€17,468 | -44.8% |
| Trade receivables | 40 | €19,919 | €17,545 | -€2,374 | -11.9% |
| Other amounts receivable | 41 | €19,085 | €3,991 | -€15,094 | -79.1% |
| Cash at bank and in hand | 54/58 | €36,046 | €10,039 | -€26,007 | -72.1% |
| Deferred charges and accrued income | 490/1 | €14,142 | €13,991 | -€151 | -1.1% |
| Total equity and liabilities | 10/49 | €116,851 | €74,902 | -€41,949 | -35.9% |
| Equity | 10/15 | €84,897 | €47,865 | -€37,031 | -43.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €891 | €891 | = | 0.0% |
| Non-distributable reserves | 130/1 | €891 | €891 | = | 0.0% |
| Reserves not available under the articles | 1311 | €891 | €891 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,606 | €34,574 | -€37,031 | -51.7% |
| Amounts payable | 17/49 | €31,954 | €27,037 | -€4,917 | -15.4% |
| Amounts payable after more than one year | 17 | €15,638 | €9,372 | -€6,266 | -40.1% |
| Financial debts | 170/4 | €15,638 | €9,372 | -€6,266 | -40.1% |
| Amounts payable within one year | 42/48 | €16,316 | €16,977 | +€661 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €5,990 | €6,266 | +€275 | +4.6% |
| Trade debts | 44 | €2,232 | €2,946 | +€714 | +32.0% |
| Suppliers | 440/4 | €2,232 | €2,946 | +€714 | +32.0% |
| Taxes, remuneration and social security | 45 | €8,094 | €4,249 | -€3,844 | -47.5% |
| Taxes | 450/3 | €8,094 | €4,249 | -€3,844 | -47.5% |
| Other amounts payable | 47/48 | - | €3,516 | +€3,516 | |
| Accrued charges and deferred income | 492/3 | - | €688 | +€688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,194 | €1,972 | -€223 | -10.2% |
| Other operating charges | 640/8 | €50 | €487 | +€437 | +875% |
| Gross operating margin | 9900 | €13,471 | -€31,288 | -€44,759 | |
| Operating profit (loss) | 9901 | €11,227 | -€33,747 | -€44,974 | |
| Financial income | 75/76B | €2,067 | €9 | -€2,058 | -99.6% |
| Recurring financial income | 75 | €2,067 | €9 | -€2,058 | -99.6% |
| Financial charges | 65/66B | €5,008 | €3,128 | -€1,880 | -37.5% |
| Recurring financial charges | 65 | €5,008 | €3,128 | -€1,880 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €8,286 | -€36,866 | -€45,152 | |
| Income taxes | 67/77 | €2,009 | €165 | -€1,844 | -91.8% |
| Profit (loss) for the period | 9904 | €6,277 | -€37,031 | -€43,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,277 | -€37,031 | -€43,308 |
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 1 November 2026 via checked.be.