B-OFF: 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-OFF
Largest movements
- Cash -€4,427
down €4,427 (-34.7%), from €12,750 to €8,323
mainly Net result for the year (-€1,371) and Other debts (-€1,159)
- Stocks and contracts +€1,083
up €1,083 (+18.9%), from €5,718 to €6,800
- Receivables within one year +€903
up €903 (+85.7%), from €1,053 to €1,955
of which Other amounts receivable: +€488
- Profit (loss) carried forward -€1,371
down €1,371 (-23.8%), from -€5,751 to -€7,122
- Other debts -€1,159
down €1,159 (-15.5%), from €7,461 to €6,302
- Gross operating margin +€15,199
up €15,199 (+391.4%), from €3,884 to €19,083
- Staff costs +€10,658
up €10,658 (+134.9%), from €7,902 to €18,560
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 | €19,520 | €17,078 | -€2,441 | -12.5% |
| Current assets | 29/58 | €19,520 | €17,078 | -€2,441 | -12.5% |
| Stocks and contracts in progress | 3 | €5,718 | €6,800 | +€1,083 | +18.9% |
| Stocks | 30/36 | €5,718 | €6,800 | +€1,083 | +18.9% |
| Amounts receivable within one year | 40/41 | €1,053 | €1,955 | +€903 | +85.7% |
| Trade receivables | 40 | €742 | €1,156 | +€415 | +55.9% |
| Other amounts receivable | 41 | €311 | €799 | +€488 | +156.8% |
| Cash at bank and in hand | 54/58 | €12,750 | €8,323 | -€4,427 | -34.7% |
| Total equity and liabilities | 10/49 | €19,520 | €17,078 | -€2,441 | -12.5% |
| Equity | 10/15 | €9,249 | €7,878 | -€1,371 | -14.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,751 | -€7,122 | -€1,371 | -23.8% |
| Amounts payable | 17/49 | €10,271 | €9,201 | -€1,070 | -10.4% |
| Amounts payable within one year | 42/48 | €10,271 | €9,201 | -€1,070 | -10.4% |
| Trade debts | 44 | €412 | €406 | -€6 | -1.5% |
| Suppliers | 440/4 | €412 | €406 | -€6 | -1.5% |
| Taxes, remuneration and social security | 45 | €2,398 | €2,492 | +€95 | +4.0% |
| Taxes | 450/3 | €1,545 | €1,084 | -€461 | -29.8% |
| Remuneration and social security | 454/9 | €853 | €1,409 | +€556 | +65.2% |
| Other amounts payable | 47/48 | €7,461 | €6,302 | -€1,159 | -15.5% |
| Remuneration, social security and pensions | 62 | €7,902 | €18,560 | +€10,658 | +134.9% |
| Other operating charges | 640/8 | €1,709 | €1,761 | +€52 | +3.0% |
| Gross operating margin | 9900 | €3,884 | €19,083 | +€15,199 | +391.4% |
| Operating profit (loss) | 9901 | -€5,728 | -€1,238 | +€4,490 | +78.4% |
| Financial income | 75/76B | €16 | €21 | +€5 | +31.3% |
| Recurring financial income | 75 | €16 | €21 | +€5 | +31.3% |
| Financial charges | 65/66B | €39 | €154 | +€115 | +291.8% |
| Recurring financial charges | 65 | €39 | €154 | +€115 | +291.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,751 | -€1,371 | +€4,380 | +76.2% |
| Profit (loss) for the period | 9904 | -€5,751 | -€1,371 | +€4,380 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,751 | -€1,371 | +€4,380 | +76.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.