B-Movers: 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-Movers
Largest movements
- Receivables within one year -€132,665
down €132,665 (-66.1%), from €200,802 to €68,137
of which Trade receivables: -€167,554
- Tangible fixed assets +€125,650
up €125,650 (+149.4%), from €84,118 to €209,769
- Cash -€26,524
down €26,524 (-32.0%), from €82,862 to €56,338
mainly Investment in fixed assets (net) (-€174,755) and Other debts (-€123,434)
- Other debts -€123,434
no longer reported in 2025 (was €123,434)
- Trade debts -€111,248
down €111,248 (-77.8%), from €142,989 to €31,741
- Current portion of long-term debt +€71,305
up €71,305 (+222.9%), from €31,992 to €103,297
- Profit (loss) carried forward +€58,328
up €58,328 (+223.4%), from €26,107 to €84,436
- Debts after one year +€53,919
up €53,919 (+187.3%), from €28,789 to €82,709
- Gross operating margin +€113,737
up €113,737 (+53.4%), from €212,874 to €326,611
- Depreciation +€24,570
up €24,570 (+87.6%), from €28,043 to €52,613
- Staff costs +€23,171
up €23,171 (+14.7%), from €157,291 to €180,462
- Taxes +€15,003
up €15,003 (+380.4%), from €3,944 to €18,947
- Write-downs +€10,738
new in 2025: €10,738
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 | €389,470 | €353,137 | -€36,333 | -9.3% |
| Fixed assets | 21/28 | €102,554 | €224,696 | +€122,142 | +119.1% |
| Intangible fixed assets | 21 | €18,136 | €14,627 | -€3,509 | -19.3% |
| Tangible fixed assets | 22/27 | €84,118 | €209,769 | +€125,650 | +149.4% |
| Furniture and vehicles | 24 | €84,118 | €209,769 | +€125,650 | +149.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €286,916 | €128,441 | -€158,475 | -55.2% |
| Amounts receivable within one year | 40/41 | €200,802 | €68,137 | -€132,665 | -66.1% |
| Trade receivables | 40 | €188,874 | €21,320 | -€167,554 | -88.7% |
| Other amounts receivable | 41 | €11,928 | €46,817 | +€34,888 | +292.5% |
| Cash at bank and in hand | 54/58 | €82,862 | €56,338 | -€26,524 | -32.0% |
| Deferred charges and accrued income | 490/1 | €3,251 | €3,966 | +€715 | +22.0% |
| Total equity and liabilities | 10/49 | €389,470 | €353,137 | -€36,333 | -9.3% |
| Equity | 10/15 | €44,707 | €103,036 | +€58,328 | +130.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,107 | €84,436 | +€58,328 | +223.4% |
| Amounts payable | 17/49 | €344,763 | €250,102 | -€94,661 | -27.5% |
| Amounts payable after more than one year | 17 | €28,789 | €82,709 | +€53,919 | +187.3% |
| Financial debts | 170/4 | €28,789 | €82,709 | +€53,919 | +187.3% |
| Amounts payable within one year | 42/48 | €315,974 | €167,393 | -€148,581 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €31,992 | €103,297 | +€71,305 | +222.9% |
| Trade debts | 44 | €142,989 | €31,741 | -€111,248 | -77.8% |
| Suppliers | 440/4 | €142,989 | €31,741 | -€111,248 | -77.8% |
| Advances received on contracts in progress | 46 | €125 | €250 | +€125 | +100.0% |
| Taxes, remuneration and social security | 45 | €17,433 | €32,105 | +€14,672 | +84.2% |
| Taxes | 450/3 | - | €18,224 | +€18,224 | |
| Remuneration and social security | 454/9 | €17,433 | €13,880 | -€3,553 | -20.4% |
| Other amounts payable | 47/48 | €123,434 | - | -€123,434 | |
| Non-recurring operating income | 76A | - | €51,300 | +€51,300 | |
| Remuneration, social security and pensions | 62 | €157,291 | €180,462 | +€23,171 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,043 | €52,613 | +€24,570 | +87.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,738 | +€10,738 | |
| Other operating charges | 640/8 | €7,045 | €387 | -€6,657 | -94.5% |
| Non-recurring operating charges | 66A | - | -€3 | -€3 | |
| Gross operating margin | 9900 | €212,874 | €326,611 | +€113,737 | +53.4% |
| Operating profit (loss) | 9901 | €20,495 | €82,413 | +€61,918 | +302.1% |
| Financial income | 75/76B | €2,921 | €2,970 | +€49 | +1.7% |
| Recurring financial income | 75 | €2,921 | €2,970 | +€49 | +1.7% |
| Financial charges | 65/66B | €6,050 | €7,583 | +€1,533 | +25.3% |
| Recurring financial charges | 65 | €6,050 | €7,583 | +€1,533 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €17,366 | €77,800 | +€60,433 | +348.0% |
| Income taxes | 67/77 | €3,944 | €18,947 | +€15,003 | +380.4% |
| Profit (loss) for the period | 9904 | €13,423 | €58,853 | +€45,430 | +338.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,423 | €58,853 | +€45,430 | +338.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.