B-Maintenance: 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-Maintenance
Largest movements
- Cash -€19,421
down €19,421 (-100.0%), from €19,421 to €0
mainly Trade debts (-€16,887) and Net result for the year (-€13,018)
- Receivables within one year -€8,615
down €8,615 (-92.5%), from €9,309 to €695
of which Trade receivables: -€8,435
- Tangible fixed assets -€4,747
down €4,747 (-24.2%), from €19,629 to €14,882
of which Furniture and vehicles: -€4,818
- Trade debts -€16,887
down €16,887 (-89.3%), from €18,913 to €2,026
- Profit (loss) carried forward -€13,018
down €13,018 (-153.8%), from -€8,465 to -€21,483
- Debts after one year -€11,297
down €11,297 (-100.0%), from €11,297 to €0
- Current portion of long-term debt +€6,323
up €6,323 (+118.1%), from €5,353 to €11,675
- Other debts +€2,782
up €2,782 (+347.8%), from €800 to €3,582
- Gross operating margin -€24,326
down €24,326, from €17,136 to -€7,190
- Depreciation +€4,828
up €4,828 (+1292.2%), from €374 to €5,202
- Taxes -€3,993
down €3,993 (-100.0%), from €3,993 to €0
- Other operating charges -€929
down €929 (-100.0%), from €929 to €0
- Financial charges +€364
up €364 (+119.5%), from €305 to €669
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 | €48,359 | €15,576 | -€32,783 | -67.8% |
| Fixed assets | 21/28 | €19,629 | €14,882 | -€4,747 | -24.2% |
| Tangible fixed assets | 22/27 | €19,629 | €14,882 | -€4,747 | -24.2% |
| Plant, machinery and equipment | 23 | €912 | €983 | +€71 | +7.8% |
| Furniture and vehicles | 24 | €18,717 | €13,899 | -€4,818 | -25.7% |
| Current assets | 29/58 | €28,730 | €695 | -€28,036 | -97.6% |
| Amounts receivable within one year | 40/41 | €9,309 | €695 | -€8,615 | -92.5% |
| Trade receivables | 40 | €8,435 | €0 | -€8,435 | -100.0% |
| Other amounts receivable | 41 | €874 | €695 | -€180 | -20.6% |
| Cash at bank and in hand | 54/58 | €19,421 | €0 | -€19,421 | -100.0% |
| Total equity and liabilities | 10/49 | €48,359 | €15,576 | -€32,783 | -67.8% |
| Equity | 10/15 | €9,297 | -€3,721 | -€13,018 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,562 | €11,562 | = | 0.0% |
| Distributable reserves | 133 | €11,562 | €11,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,465 | -€21,483 | -€13,018 | -153.8% |
| Amounts payable | 17/49 | €39,062 | €19,297 | -€19,765 | -50.6% |
| Amounts payable after more than one year | 17 | €11,297 | €0 | -€11,297 | -100.0% |
| Financial debts | 170/4 | €11,297 | €0 | -€11,297 | -100.0% |
| Amounts payable within one year | 42/48 | €27,049 | €18,430 | -€8,619 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €5,353 | €11,675 | +€6,323 | +118.1% |
| Trade debts | 44 | €18,913 | €2,026 | -€16,887 | -89.3% |
| Suppliers | 440/4 | €18,913 | €2,026 | -€16,887 | -89.3% |
| Taxes, remuneration and social security | 45 | €1,983 | €1,146 | -€837 | -42.2% |
| Taxes | 450/3 | €1,983 | €1,146 | -€837 | -42.2% |
| Other amounts payable | 47/48 | €800 | €3,582 | +€2,782 | +347.8% |
| Accrued charges and deferred income | 492/3 | €716 | €867 | +€151 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €5,202 | +€4,828 | +1292.2% |
| Other operating charges | 640/8 | €929 | €0 | -€929 | -100.0% |
| Gross operating margin | 9900 | €17,136 | -€7,190 | -€24,326 | |
| Operating profit (loss) | 9901 | €15,834 | -€12,391 | -€28,225 | |
| Financial income | 75/76B | €26 | €42 | +€16 | +59.9% |
| Recurring financial income | 75 | €26 | €42 | +€16 | +59.9% |
| Financial charges | 65/66B | €305 | €669 | +€364 | +119.5% |
| Recurring financial charges | 65 | €305 | €669 | +€364 | +119.5% |
| Profit (loss) for the period before taxes | 9903 | €15,556 | -€13,018 | -€28,574 | |
| Income taxes | 67/77 | €3,993 | €0 | -€3,993 | -100.0% |
| Profit (loss) for the period | 9904 | €11,562 | -€13,018 | -€24,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,562 | -€13,018 | -€24,580 |
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 8 October 2026 via checked.be.