B-Management Solutions: 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-Management Solutions
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€48,374
down €48,374 (-35.1%), from €137,879 to €89,505
mainly Current investments (-€150,000)
- Receivables within one year -€3,232
down €3,232 (-12.4%), from €26,095 to €22,864
of which Other amounts receivable: -€5,374
- Profit (loss) carried forward +€86,899
up €86,899 (+104%), from €83,481 to €170,380
- Tax, wage and social debts +€7,918
up €7,918 (+31.0%), from €25,506 to €33,424
of which Taxes: +€4,658
- Gross operating margin +€13,238
up €13,238 (+12.4%), from €106,426 to €119,664
- Taxes +€10,416
up €10,416 (+49.6%), from €21,010 to €31,426
- Financial income +€1,210
new in 2025: €1,210
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 | €166,111 | €263,504 | +€97,392 | +58.6% |
| Fixed assets | 21/28 | €1,858 | €1,053 | -€805 | -43.3% |
| Tangible fixed assets | 22/27 | €1,858 | €1,053 | -€805 | -43.3% |
| Furniture and vehicles | 24 | €1,858 | €1,053 | -€805 | -43.3% |
| Current assets | 29/58 | €164,254 | €262,451 | +€98,198 | +59.8% |
| Amounts receivable within one year | 40/41 | €26,095 | €22,864 | -€3,232 | -12.4% |
| Trade receivables | 40 | €16,760 | €18,902 | +€2,142 | +12.8% |
| Other amounts receivable | 41 | €9,336 | €3,962 | -€5,374 | -57.6% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €137,879 | €89,505 | -€48,374 | -35.1% |
| Deferred charges and accrued income | 490/1 | €280 | €83 | -€197 | -70.4% |
| Total equity and liabilities | 10/49 | €166,111 | €263,504 | +€97,392 | +58.6% |
| Equity | 10/15 | €140,064 | €226,963 | +€86,899 | +62.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,583 | €51,583 | = | 0.0% |
| Distributable reserves | 133 | €51,583 | €51,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,481 | €170,380 | +€86,899 | +104% |
| Amounts payable | 17/49 | €26,048 | €36,541 | +€10,493 | +40.3% |
| Amounts payable within one year | 42/48 | €26,048 | €36,541 | +€10,493 | +40.3% |
| Trade debts | 44 | €542 | €3,117 | +€2,576 | +475% |
| Suppliers | 440/4 | €542 | €3,117 | +€2,576 | +475% |
| Taxes, remuneration and social security | 45 | €25,506 | €33,424 | +€7,918 | +31.0% |
| Taxes | 450/3 | €25,506 | €30,164 | +€4,658 | +18.3% |
| Remuneration and social security | 454/9 | - | €3,260 | +€3,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €805 | +€375 | +87.0% |
| Other operating charges | 640/8 | €287 | €234 | -€52 | -18.3% |
| Gross operating margin | 9900 | €106,426 | €119,664 | +€13,238 | +12.4% |
| Operating profit (loss) | 9901 | €105,709 | €118,624 | +€12,916 | +12.2% |
| Financial income | 75/76B | - | €1,210 | +€1,210 | |
| Recurring financial income | 75 | - | €1,210 | +€1,210 | |
| Financial charges | 65/66B | €1,218 | €1,510 | +€292 | +24.0% |
| Recurring financial charges | 65 | €1,218 | €1,510 | +€292 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €104,491 | €118,325 | +€13,834 | +13.2% |
| Income taxes | 67/77 | €21,010 | €31,426 | +€10,416 | +49.6% |
| Profit (loss) for the period | 9904 | €83,481 | €86,899 | +€3,418 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,481 | €86,899 | +€3,418 | +4.1% |
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 17 October 2026 via checked.be.