B-MOVE: 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-MOVE
Largest movements
- Stocks and contracts -€46,846
down €46,846 (-55.8%), from €83,896 to €37,050
- Receivables within one year +€16,544
up €16,544 (+90.6%), from €18,256 to €34,800
of which Trade receivables: +€11,647
- Cash +€12,203
up €12,203 (+513%), from €2,380 to €14,582
mainly Stocks and contracts (+€46,846) and Depreciation (+€1,857)
- Tangible fixed assets -€1,857
down €1,857 (-29.7%), from €6,246 to €4,389
of which Plant, machinery and equipment: -€1,109
- Other debts -€9,196
down €9,196 (-58.8%), from €15,649 to €6,453
- Profit (loss) carried forward -€5,466
down €5,466 (-12.2%), from €44,976 to €39,510
- Trade debts -€5,430
down €5,430 (-88.4%), from €6,141 to €712
- Tax, wage and social debts +€1,736
up €1,736 (+17.0%), from €10,201 to €11,937
of which Taxes: +€2,995
- Advances received -€1,600
down €1,600 (-100%), from €1,600 to €0
- Gross operating margin -€61,468
down €61,468 (-97.7%), from €62,939 to €1,470
- Taxes -€10,367
down €10,367 (-89.8%), from €11,541 to €1,174
- Depreciation +€1,037
up €1,037 (+126%), from €820 to €1,857
- Financial charges -€1,007
down €1,007 (-19.9%), from €5,051 to €4,043
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 | €111,377 | €91,421 | -€19,956 | -17.9% |
| Fixed assets | 21/28 | €6,846 | €4,989 | -€1,857 | -27.1% |
| Tangible fixed assets | 22/27 | €6,246 | €4,389 | -€1,857 | -29.7% |
| Plant, machinery and equipment | 23 | €2,978 | €1,868 | -€1,109 | -37.3% |
| Furniture and vehicles | 24 | €3,268 | €2,521 | -€747 | -22.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €104,531 | €86,432 | -€18,099 | -17.3% |
| Stocks and contracts in progress | 3 | €83,896 | €37,050 | -€46,846 | -55.8% |
| Stocks | 30/36 | €83,896 | €37,050 | -€46,846 | -55.8% |
| Amounts receivable within one year | 40/41 | €18,256 | €34,800 | +€16,544 | +90.6% |
| Trade receivables | 40 | €16,200 | €27,847 | +€11,647 | +71.9% |
| Other amounts receivable | 41 | €2,056 | €6,952 | +€4,896 | +238% |
| Cash at bank and in hand | 54/58 | €2,380 | €14,582 | +€12,203 | +513% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €111,377 | €91,421 | -€19,956 | -17.9% |
| Equity | 10/15 | €52,785 | €47,319 | -€5,466 | -10.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,809 | €4,809 | = | 0.0% |
| Distributable reserves | 133 | €4,809 | €4,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,976 | €39,510 | -€5,466 | -12.2% |
| Amounts payable | 17/49 | €58,592 | €44,102 | -€14,490 | -24.7% |
| Amounts payable within one year | 42/48 | €58,592 | €44,102 | -€14,490 | -24.7% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €6,141 | €712 | -€5,430 | -88.4% |
| Suppliers | 440/4 | €6,141 | €712 | -€5,430 | -88.4% |
| Advances received on contracts in progress | 46 | €1,600 | €0 | -€1,600 | -100% |
| Taxes, remuneration and social security | 45 | €10,201 | €11,937 | +€1,736 | +17.0% |
| Taxes | 450/3 | €8,201 | €11,196 | +€2,995 | +36.5% |
| Remuneration and social security | 454/9 | €2,000 | €741 | -€1,259 | -62.9% |
| Other amounts payable | 47/48 | €15,649 | €6,453 | -€9,196 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €1,857 | +€1,037 | +126% |
| Other operating charges | 640/8 | €551 | €0 | -€551 | -100% |
| Gross operating margin | 9900 | €62,939 | €1,470 | -€61,468 | -97.7% |
| Operating profit (loss) | 9901 | €61,568 | -€387 | -€61,954 | |
| Financial income | 75/76B | €0 | €137 | +€137 | +1,369,900% |
| Recurring financial income | 75 | €0 | €137 | +€137 | +1,369,900% |
| Financial charges | 65/66B | €5,051 | €4,043 | -€1,007 | -19.9% |
| Recurring financial charges | 65 | €5,051 | €4,043 | -€1,007 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €56,517 | -€4,293 | -€60,810 | |
| Income taxes | 67/77 | €11,541 | €1,174 | -€10,367 | -89.8% |
| Profit (loss) for the period | 9904 | €44,976 | -€5,466 | -€50,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,976 | -€5,466 | -€50,443 |
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 14 October 2026 via checked.be.