B. K. Defosso: 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. K. Defosso
Largest movements
- Receivables within one year -€182
down €182 (-15.6%), from €1,163 to €982
- Debts after one year +€3,400
up €3,400 (+151.1%), from €2,250 to €5,650
- Profit (loss) carried forward -€3,238
down €3,238 (-143.3%), from -€2,259 to -€5,497
- Other debts -€666
down €666 (-96.0%), from €694 to €28
- Short-term financial debts +€276
new in 2025: €276
- Trade debts +€42
up €42 (+23.0%), from €182 to €223
- Gross operating margin -€3,255
down €3,255, from €390 to -€2,865
- Financial charges +€305
up €305 (+454.6%), from €67 to €373
- Other operating charges -€105
no longer reported in 2025 (was €105)
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 | €1,166 | €982 | -€185 | -15.8% |
| Current assets | 29/58 | €1,166 | €982 | -€185 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,163 | €982 | -€182 | -15.6% |
| Other amounts receivable | 41 | €1,163 | €982 | -€182 | -15.6% |
| Cash at bank and in hand | 54/58 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €1,166 | €982 | -€185 | -15.8% |
| Equity | 10/15 | -€1,959 | -€5,197 | -€3,238 | -165.3% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,259 | -€5,497 | -€3,238 | -143.3% |
| Amounts payable | 17/49 | €3,125 | €6,179 | +€3,054 | +97.7% |
| Amounts payable after more than one year | 17 | €2,250 | €5,650 | +€3,400 | +151.1% |
| Financial debts | 170/4 | €2,250 | €5,650 | +€3,400 | +151.1% |
| Amounts payable within one year | 42/48 | €875 | €529 | -€346 | -39.6% |
| Financial debts | 43 | - | €276 | +€276 | |
| Credit institutions | 430/8 | - | €276 | +€276 | |
| Trade debts | 44 | €182 | €223 | +€42 | +23.0% |
| Suppliers | 440/4 | €182 | €223 | +€42 | +23.0% |
| Taxes, remuneration and social security | 45 | - | €2 | +€2 | |
| Taxes | 450/3 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €694 | €28 | -€666 | -96.0% |
| Other operating charges | 640/8 | €105 | - | -€105 | |
| Gross operating margin | 9900 | €390 | -€2,865 | -€3,255 | |
| Operating profit (loss) | 9901 | €285 | -€2,865 | -€3,150 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €67 | €373 | +€305 | +454.6% |
| Recurring financial charges | 65 | €67 | €373 | +€305 | +454.6% |
| Profit (loss) for the period before taxes | 9903 | €218 | -€3,238 | -€3,456 | |
| Profit (loss) for the period | 9904 | €218 | -€3,238 | -€3,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €218 | -€3,238 | -€3,456 |
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 3 October 2026 via checked.be.