B-MOVABLE: 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-MOVABLE
Largest movements
- Receivables within one year +€15,723
up €15,723 (+42.3%), from €37,194 to €52,917
of which Trade receivables: +€15,723
- Cash -€731
down €731 (-9.9%), from €7,391 to €6,661
mainly Receivables within one year (-€15,723) and Other debts (-€9,005)
- Reserves +€23,218
up €23,218 (+140.6%), from €16,518 to €39,735
of which Distributable reserves: +€23,218
- Other debts -€9,005
down €9,005 (-95.6%), from €9,417 to €413
- Tax, wage and social debts +€7,381
up €7,381 (+117.3%), from €6,294 to €13,675
- Trade debts -€6,862
down €6,862 (-100.0%), from €6,862 to €0
- Gross operating margin +€27,726
up €27,726 (+794.1%), from €3,492 to €31,218
- Taxes +€6,021
up €6,021 (+4315.5%), from €140 to €6,161
- Depreciation -€897
down €897 (-94.7%), from €947 to €50
- Financial charges +€624
up €624 (+219.7%), from €284 to €907
- Other operating charges -€350
down €350 (-28.4%), from €1,232 to €883
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 | €45,291 | €60,023 | +€14,732 | +32.5% |
| Fixed assets | 21/28 | €706 | €445 | -€260 | -36.9% |
| Tangible fixed assets | 22/27 | €706 | €445 | -€260 | -36.9% |
| Furniture and vehicles | 24 | €706 | €445 | -€260 | -36.9% |
| Current assets | 29/58 | €44,585 | €59,577 | +€14,993 | +33.6% |
| Amounts receivable within one year | 40/41 | €37,194 | €52,917 | +€15,723 | +42.3% |
| Trade receivables | 40 | €12,403 | €28,126 | +€15,723 | +126.8% |
| Other amounts receivable | 41 | €24,791 | €24,791 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,391 | €6,661 | -€731 | -9.9% |
| Total equity and liabilities | 10/49 | €45,291 | €60,023 | +€14,732 | +32.5% |
| Equity | 10/15 | €22,718 | €45,935 | +€23,218 | +102.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,518 | €39,735 | +€23,218 | +140.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,658 | €37,875 | +€23,218 | +158.4% |
| Amounts payable | 17/49 | €22,573 | €14,088 | -€8,486 | -37.6% |
| Amounts payable within one year | 42/48 | €22,573 | €14,088 | -€8,486 | -37.6% |
| Trade debts | 44 | €6,862 | €0 | -€6,862 | -100.0% |
| Suppliers | 440/4 | €6,862 | €0 | -€6,862 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,294 | €13,675 | +€7,381 | +117.3% |
| Taxes | 450/3 | €6,294 | €13,675 | +€7,381 | +117.3% |
| Other amounts payable | 47/48 | €9,417 | €413 | -€9,005 | -95.6% |
| Non-recurring operating income | 76A | - | €3,840 | +€3,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €50 | -€897 | -94.7% |
| Other operating charges | 640/8 | €1,232 | €883 | -€350 | -28.4% |
| Gross operating margin | 9900 | €3,492 | €31,218 | +€27,726 | +794.1% |
| Operating profit (loss) | 9901 | €1,312 | €30,286 | +€28,973 | +2207.9% |
| Financial charges | 65/66B | €284 | €907 | +€624 | +219.7% |
| Recurring financial charges | 65 | €284 | €907 | +€624 | +219.7% |
| Profit (loss) for the period before taxes | 9903 | €1,028 | €29,378 | +€28,350 | +2756.5% |
| Income taxes | 67/77 | €140 | €6,161 | +€6,021 | +4315.5% |
| Profit (loss) for the period | 9904 | €889 | €23,218 | +€22,329 | +2511.9% |
| Profit (loss) for the period to be appropriated | 9905 | €889 | €23,218 | +€22,329 | +2511.9% |
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 9 October 2026 via checked.be.