B-ONE: 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-ONE
Largest movements
- Tangible fixed assets -€12,209
down €12,209 (-3.0%), from €400,773 to €388,564
- Debts after one year -€30,000
down €30,000 (-16.4%), from €182,500 to €152,500
- Trade debts +€12,665
up €12,665 (+214%), from €5,921 to €18,587
- Other debts +€8,856
up €8,856 (+53.2%), from €16,652 to €25,507
- Gross operating margin -€15,751
down €15,751 (-29.8%), from €52,776 to €37,025
- Taxes -€4,542
down €4,542 (-78.3%), from €5,798 to €1,255
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 | €424,823 | €415,786 | -€9,037 | -2.1% |
| Fixed assets | 21/28 | €400,773 | €388,564 | -€12,209 | -3.0% |
| Tangible fixed assets | 22/27 | €400,773 | €388,564 | -€12,209 | -3.0% |
| Land and buildings | 22 | €400,773 | €388,564 | -€12,209 | -3.0% |
| Current assets | 29/58 | €24,051 | €27,223 | +€3,172 | +13.2% |
| Amounts receivable within one year | 40/41 | €20,172 | €22,360 | +€2,189 | +10.9% |
| Trade receivables | 40 | - | €5,550 | +€5,550 | |
| Other amounts receivable | 41 | €20,172 | €16,811 | -€3,361 | -16.7% |
| Cash at bank and in hand | 54/58 | €3,879 | €4,863 | +€983 | +25.4% |
| Total equity and liabilities | 10/49 | €424,823 | €415,786 | -€9,037 | -2.1% |
| Equity | 10/15 | €172,666 | €176,457 | +€3,791 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,266 | €164,057 | +€3,791 | +2.4% |
| Distributable reserves | 133 | €160,266 | €164,057 | +€3,791 | +2.4% |
| Provisions and deferred taxes | 16 | €10,000 | €9,500 | -€500 | -5.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €9,500 | -€500 | -5.0% |
| Environmental obligations | 163 | €10,000 | €9,500 | -€500 | -5.0% |
| Amounts payable | 17/49 | €242,157 | €229,829 | -€12,328 | -5.1% |
| Amounts payable after more than one year | 17 | €182,500 | €152,500 | -€30,000 | -16.4% |
| Financial debts | 170/4 | €182,500 | €152,500 | -€30,000 | -16.4% |
| Amounts payable within one year | 42/48 | €59,657 | €77,329 | +€17,672 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €5,921 | €18,587 | +€12,665 | +214% |
| Suppliers | 440/4 | €5,921 | €18,587 | +€12,665 | +214% |
| Taxes, remuneration and social security | 45 | €7,084 | €3,236 | -€3,849 | -54.3% |
| Taxes | 450/3 | €7,084 | €3,236 | -€3,849 | -54.3% |
| Other amounts payable | 47/48 | €16,652 | €25,507 | +€8,856 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,209 | €12,209 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€500 | -€500 | |
| Other operating charges | 640/8 | €4,363 | €4,500 | +€137 | +3.1% |
| Gross operating margin | 9900 | €52,776 | €37,025 | -€15,751 | -29.8% |
| Operating profit (loss) | 9901 | €36,205 | €20,817 | -€15,388 | -42.5% |
| Financial charges | 65/66B | €4,929 | €4,937 | +€9 | +0.2% |
| Recurring financial charges | 65 | €4,929 | €4,937 | +€9 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €31,276 | €15,879 | -€15,397 | -49.2% |
| Income taxes | 67/77 | €5,798 | €1,255 | -€4,542 | -78.3% |
| Profit (loss) for the period | 9904 | €25,478 | €14,624 | -€10,854 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,478 | €14,624 | -€10,854 | -42.6% |
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 16 October 2026 via checked.be.