B.O. COMMUNITY: 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.O. COMMUNITY
Largest movements
- Tangible fixed assets -€5,397
down €5,397 (-100%), from €5,397 to €0
- Receivables within one year +€296
up €296 (+6.1%), from €4,832 to €5,128
of which Other amounts receivable: +€618
- Cash -€293
down €293 (-44.7%), from €655 to €362
mainly Net result for the year (-€10,019) and Trade debts (-€882)
- Deferred charges and accrued income -€193
down €193 (-100%), from €193 to €0
- Profit (loss) carried forward -€10,019
down €10,019 (-17.1%), from -€58,572 to -€68,590
- Other debts +€5,650
up €5,650 (+9.8%), from €57,625 to €63,276
- Trade debts -€882
down €882 (-75.3%), from €1,171 to €289
- Tax, wage and social debts -€337
down €337 (-44.7%), from €755 to €418
- Staff costs -€6,152
down €6,152 (-85.1%), from €7,228 to €1,076
- Gross operating margin +€3,827
up €3,827 (+52.6%), from -€7,273 to -€3,447
- Depreciation -€1,293
down €1,293 (-19.3%), from €6,690 to €5,397
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 | €11,229 | €5,642 | -€5,587 | -49.8% |
| Fixed assets | 21/28 | €5,548 | €151 | -€5,397 | -97.3% |
| Tangible fixed assets | 22/27 | €5,397 | €0 | -€5,397 | -100% |
| Furniture and vehicles | 24 | €5,397 | €0 | -€5,397 | -100% |
| Financial fixed assets | 28 | €151 | €151 | = | 0.0% |
| Current assets | 29/58 | €5,681 | €5,491 | -€190 | -3.3% |
| Amounts receivable within one year | 40/41 | €4,832 | €5,128 | +€296 | +6.1% |
| Trade receivables | 40 | €590 | €268 | -€322 | -54.6% |
| Other amounts receivable | 41 | €4,243 | €4,861 | +€618 | +14.6% |
| Cash at bank and in hand | 54/58 | €655 | €362 | -€293 | -44.7% |
| Deferred charges and accrued income | 490/1 | €193 | €0 | -€193 | -100% |
| Total equity and liabilities | 10/49 | €11,229 | €5,642 | -€5,587 | -49.8% |
| Equity | 10/15 | -€48,572 | -€58,590 | -€10,019 | -20.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,572 | -€68,590 | -€10,019 | -17.1% |
| Amounts payable | 17/49 | €59,801 | €64,232 | +€4,431 | +7.4% |
| Amounts payable within one year | 42/48 | €59,801 | €64,232 | +€4,431 | +7.4% |
| Trade debts | 44 | €1,171 | €289 | -€882 | -75.3% |
| Suppliers | 440/4 | €1,171 | €289 | -€882 | -75.3% |
| Advances received on contracts in progress | 46 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €755 | €418 | -€337 | -44.7% |
| Remuneration and social security | 454/9 | €755 | €418 | -€337 | -44.7% |
| Other amounts payable | 47/48 | €57,625 | €63,276 | +€5,650 | +9.8% |
| Remuneration, social security and pensions | 62 | €7,228 | €1,076 | -€6,152 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,690 | €5,397 | -€1,293 | -19.3% |
| Gross operating margin | 9900 | -€7,273 | -€3,447 | +€3,827 | +52.6% |
| Operating profit (loss) | 9901 | -€21,191 | -€9,919 | +€11,272 | +53.2% |
| Financial income | 75/76B | €0 | €3 | +€2 | +498% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +498% |
| Financial charges | 65/66B | €54 | €102 | +€48 | +88.9% |
| Recurring financial charges | 65 | €54 | €102 | +€48 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,244 | -€10,019 | +€11,226 | +52.8% |
| Profit (loss) for the period | 9904 | -€21,244 | -€10,019 | +€11,226 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,244 | -€10,019 | +€11,226 | +52.8% |
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 19 October 2026 via checked.be.