B-Kind: 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-Kind
Largest movements
- Cash +€55,766
up €55,766 (+93.0%), from €59,957 to €115,722
mainly Net result for the year (+€52,977) and Tax, wage and social debts (+€4,635)
- Profit (loss) carried forward +€49,593
up €49,593 (+132%), from €37,703 to €87,296
- Tax, wage and social debts +€4,635
up €4,635 (+26.9%), from €17,217 to €21,852
- Other debts +€1,666
up €1,666 (+63.2%), from €2,635 to €4,301
- Gross operating margin +€17,126
up €17,126 (+33.3%), from €51,464 to €68,590
- Taxes +€4,594
up €4,594 (+44.3%), from €10,378 to €14,973
- Depreciation -€2,229
no longer reported in 2025 (was €2,229)
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.
Derived cash bridge
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 | €59,957 | €116,124 | +€56,167 | +93.7% |
| Current assets | 29/58 | €59,957 | €116,124 | +€56,167 | +93.7% |
| Amounts receivable within one year | 40/41 | - | €402 | +€402 | |
| Other amounts receivable | 41 | - | €402 | +€402 | |
| Cash at bank and in hand | 54/58 | €59,957 | €115,722 | +€55,766 | +93.0% |
| Total equity and liabilities | 10/49 | €59,957 | €116,124 | +€56,167 | +93.7% |
| Equity | 10/15 | €39,203 | €88,796 | +€49,593 | +127% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,703 | €87,296 | +€49,593 | +132% |
| Amounts payable | 17/49 | €20,754 | €27,328 | +€6,574 | +31.7% |
| Amounts payable within one year | 42/48 | €20,754 | €27,328 | +€6,574 | +31.7% |
| Trade debts | 44 | €902 | €1,175 | +€273 | +30.2% |
| Suppliers | 440/4 | €902 | €1,175 | +€273 | +30.2% |
| Taxes, remuneration and social security | 45 | €17,217 | €21,852 | +€4,635 | +26.9% |
| Taxes | 450/3 | €17,217 | €21,852 | +€4,635 | +26.9% |
| Other amounts payable | 47/48 | €2,635 | €4,301 | +€1,666 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,229 | - | -€2,229 | |
| Other operating charges | 640/8 | €999 | €600 | -€399 | -40.0% |
| Gross operating margin | 9900 | €51,464 | €68,590 | +€17,126 | +33.3% |
| Operating profit (loss) | 9901 | €48,236 | €67,990 | +€19,754 | +41.0% |
| Financial charges | 65/66B | €155 | €40 | -€115 | -73.9% |
| Recurring financial charges | 65 | €155 | €40 | -€115 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €48,081 | €67,950 | +€19,869 | +41.3% |
| Income taxes | 67/77 | €10,378 | €14,973 | +€4,594 | +44.3% |
| Profit (loss) for the period | 9904 | €37,703 | €52,977 | +€15,274 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,703 | €52,977 | +€15,274 | +40.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.