b-kontent.be: 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-kontent.be
Largest movements
- Tangible fixed assets -€36,927
down €36,927 (-9.3%), from €397,450 to €360,522
of which Land and buildings: -€27,345
- Cash +€19,011
up €19,011 (+644,429%), from €3 to €19,014
mainly Other debts (+€46,398) and Net result for the year (+€42,217)
- Receivables within one year -€12,275
down €12,275 (-41.6%), from €29,518 to €17,243
of which Other amounts receivable: -€14,462
- Other debts +€46,398
up €46,398 (+219%), from €21,165 to €67,563
- Debts after one year -€32,627
down €32,627 (-13.1%), from €249,670 to €217,043
- Reserves -€29,596
down €29,596 (-25.5%), from €115,886 to €86,291
of which Distributable reserves: -€29,596
- Current portion of long-term debt -€11,276
down €11,276 (-25.7%), from €43,876 to €32,600
- Short-term financial debts -€11,206
down €11,206 (-100%), from €11,206 to €0
- Gross operating margin +€87,630
up €87,630 (+536%), from €16,348 to €103,978
- Taxes +€13,659
up €13,659 (+3,836%), from €356 to €14,015
- Depreciation +€6,471
up €6,471 (+20.5%), from €31,555 to €38,026
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 | €428,975 | €398,700 | -€30,275 | -7.1% |
| Fixed assets | 21/28 | €397,550 | €360,622 | -€36,927 | -9.3% |
| Tangible fixed assets | 22/27 | €397,450 | €360,522 | -€36,927 | -9.3% |
| Land and buildings | 22 | €369,945 | €342,600 | -€27,345 | -7.4% |
| Plant, machinery and equipment | 23 | €1,419 | €649 | -€771 | -54.3% |
| Furniture and vehicles | 24 | €26,085 | €17,273 | -€8,812 | -33.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €31,425 | €38,078 | +€6,653 | +21.2% |
| Amounts receivable within one year | 40/41 | €29,518 | €17,243 | -€12,275 | -41.6% |
| Trade receivables | 40 | €15,056 | €17,243 | +€2,187 | +14.5% |
| Other amounts receivable | 41 | €14,462 | €0 | -€14,462 | -100% |
| Cash at bank and in hand | 54/58 | €3 | €19,014 | +€19,011 | +644,429% |
| Deferred charges and accrued income | 490/1 | €1,905 | €1,821 | -€83 | -4.4% |
| Total equity and liabilities | 10/49 | €428,975 | €398,700 | -€30,275 | -7.1% |
| Equity | 10/15 | €91,631 | €62,036 | -€29,596 | -32.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,886 | €86,291 | -€29,596 | -25.5% |
| Tax-exempt reserves | 132 | €8,794 | €8,794 | = | 0.0% |
| Distributable reserves | 133 | €107,092 | €77,496 | -€29,596 | -27.6% |
| Profit (loss) carried forward | 14 | -€42,847 | -€42,847 | +€0 | 0.0% |
| Amounts payable | 17/49 | €337,344 | €336,664 | -€679 | -0.2% |
| Amounts payable after more than one year | 17 | €249,670 | €217,043 | -€32,627 | -13.1% |
| Financial debts | 170/4 | €249,670 | €217,043 | -€32,627 | -13.1% |
| Amounts payable within one year | 42/48 | €81,779 | €115,017 | +€33,238 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €43,876 | €32,600 | -€11,276 | -25.7% |
| Financial debts | 43 | €11,206 | €0 | -€11,206 | -100% |
| Credit institutions | 430/8 | €11,206 | €0 | -€11,206 | -100% |
| Trade debts | 44 | €1,151 | €2,169 | +€1,019 | +88.5% |
| Suppliers | 440/4 | €1,151 | €2,169 | +€1,019 | +88.5% |
| Taxes, remuneration and social security | 45 | €4,380 | €12,684 | +€8,304 | +190% |
| Taxes | 450/3 | €4,380 | €12,684 | +€8,304 | +190% |
| Other amounts payable | 47/48 | €21,165 | €67,563 | +€46,398 | +219% |
| Accrued charges and deferred income | 492/3 | €5,895 | €4,604 | -€1,291 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,555 | €38,026 | +€6,471 | +20.5% |
| Other operating charges | 640/8 | €2,455 | €3,394 | +€939 | +38.2% |
| Gross operating margin | 9900 | €16,348 | €103,978 | +€87,630 | +536% |
| Operating profit (loss) | 9901 | -€17,662 | €62,558 | +€80,220 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,186 | €6,326 | +€141 | +2.3% |
| Recurring financial charges | 65 | €6,186 | €6,326 | +€141 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,847 | €56,232 | +€80,079 | |
| Income taxes | 67/77 | €356 | €14,015 | +€13,659 | +3,836% |
| Profit (loss) for the period | 9904 | -€24,204 | €42,217 | +€66,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,204 | €42,217 | +€66,421 |
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.