B-OPS: 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-OPS
Largest movements
- Receivables within one year +€25,479
new in 2025: €25,479
- Cash +€4,779
up €4,779 (+311.5%), from €1,534 to €6,313
mainly Net result for the year (+€21,917) and Tax, wage and social debts (+€7,255)
- Deferred charges and accrued income +€511
new in 2025: €511
- Tangible fixed assets +€446
up €446 (+22.0%), from €2,028 to €2,474
of which Furniture and vehicles: +€1,223
- Reserves +€21,773
new in 2025: €21,773
- Tax, wage and social debts +€7,255
up €7,255 (+11309.4%), from €64 to €7,319
- Other debts +€1,858
new in 2025: €1,858
- Gross operating margin +€29,318
up €29,318 (+14837.6%), from €198 to €29,515
- Taxes +€6,037
up €6,037 (+745334.6%), from €1 to €6,038
- Depreciation +€537
up €537 (+176.5%), from €304 to €841
- Financial charges +€505
up €505 (+1392.3%), from €36 to €541
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 | €3,563 | €34,841 | +€31,279 | +878.0% |
| Fixed assets | 21/28 | €2,028 | €2,539 | +€511 | +25.2% |
| Tangible fixed assets | 22/27 | €2,028 | €2,474 | +€446 | +22.0% |
| Plant, machinery and equipment | 23 | €2,028 | €1,251 | -€778 | -38.3% |
| Furniture and vehicles | 24 | - | €1,223 | +€1,223 | |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €1,534 | €32,302 | +€30,768 | +2005.6% |
| Amounts receivable within one year | 40/41 | - | €25,479 | +€25,479 | |
| Trade receivables | 40 | - | €25,479 | +€25,479 | |
| Cash at bank and in hand | 54/58 | €1,534 | €6,313 | +€4,779 | +311.5% |
| Deferred charges and accrued income | 490/1 | - | €511 | +€511 | |
| Total equity and liabilities | 10/49 | €3,563 | €34,841 | +€31,279 | +878.0% |
| Equity | 10/15 | €3,357 | €25,273 | +€21,917 | +653.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €21,773 | +€21,773 | |
| Distributable reserves | 133 | - | €21,773 | +€21,773 | |
| Profit (loss) carried forward | 14 | -€144 | - | +€144 | |
| Amounts payable | 17/49 | €206 | €9,568 | +€9,362 | +4543.1% |
| Amounts payable within one year | 42/48 | €206 | €9,568 | +€9,362 | +4543.1% |
| Trade debts | 44 | €142 | €391 | +€249 | +175.7% |
| Suppliers | 440/4 | €142 | €391 | +€249 | +175.7% |
| Taxes, remuneration and social security | 45 | €64 | €7,319 | +€7,255 | +11309.4% |
| Taxes | 450/3 | €64 | €7,319 | +€7,255 | +11309.4% |
| Other amounts payable | 47/48 | - | €1,858 | +€1,858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €841 | +€537 | +176.5% |
| Other operating charges | 640/8 | - | €179 | +€179 | |
| Gross operating margin | 9900 | €198 | €29,515 | +€29,318 | +14837.6% |
| Operating profit (loss) | 9901 | -€106 | €28,496 | +€28,602 | |
| Financial charges | 65/66B | €36 | €541 | +€505 | +1392.3% |
| Recurring financial charges | 65 | €36 | €541 | +€505 | +1392.3% |
| Profit (loss) for the period before taxes | 9903 | -€143 | €27,955 | +€28,098 | |
| Income taxes | 67/77 | €1 | €6,038 | +€6,037 | +745334.6% |
| Profit (loss) for the period | 9904 | -€144 | €21,917 | +€22,060 | |
| Profit (loss) for the period to be appropriated | 9905 | -€144 | €21,917 | +€22,060 |
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 4 October 2026 via checked.be.