B & L ACTIEF: 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 & L ACTIEF
Largest movements
- Cash -€2
down €2 (-4.1%), from €38 to €36
mainly Net result for the year (-€602)
- Profit (loss) carried forward -€602
down €602 (-2.6%), from -€22,972 to -€23,574
- Other debts +€600
up €600 (+8.5%), from €7,018 to €7,618
- Financial income -€4,000
no longer reported in 2025 (was €4,000)
of which Financial income: -€4,000
- Other operating charges -€32
down €32 (-5.9%), from €547 to €515
- Financial charges +€5
up €5 (+6.1%), from €82 to €87
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 | €38 | €36 | -€2 | -4.1% |
| Current assets | 29/58 | €38 | €36 | -€2 | -4.1% |
| Cash at bank and in hand | 54/58 | €38 | €36 | -€2 | -4.1% |
| Total equity and liabilities | 10/49 | €38 | €36 | -€2 | -4.1% |
| Equity | 10/15 | -€10,572 | -€11,174 | -€602 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,972 | -€23,574 | -€602 | -2.6% |
| Amounts payable | 17/49 | €10,610 | €11,210 | +€600 | +5.7% |
| Amounts payable after more than one year | 17 | €3,592 | €3,592 | = | 0.0% |
| Other amounts payable | 178/9 | €3,592 | €3,592 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,018 | €7,618 | +€600 | +8.5% |
| Other amounts payable | 47/48 | €7,018 | €7,618 | +€600 | +8.5% |
| Other operating charges | 640/8 | €547 | €515 | -€32 | -5.9% |
| Operating profit (loss) | 9901 | -€547 | -€515 | +€32 | +5.9% |
| Financial income | 75/76B | €4,000 | - | -€4,000 | |
| Recurring financial income | 75 | €4,000 | - | -€4,000 | |
| Non-recurring financial income | 76B | €4,000 | - | -€4,000 | |
| Financial charges | 65/66B | €82 | €87 | +€5 | +6.1% |
| Recurring financial charges | 65 | €82 | €87 | +€5 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,371 | -€602 | -€3,973 | |
| Profit (loss) for the period | 9904 | €3,371 | -€602 | -€3,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,371 | -€602 | -€3,973 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.