B-PLAN: 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-PLAN
Largest movements
- Receivables within one year +€112
up €112 (+224.0%), from €50 to €162
- Cash +€83
up €83 (+138.3%), from €60 to €143
mainly Other debts (+€299)
- Other debts +€299
up €299 (+149.5%), from €200 to €499
- Profit (loss) carried forward -€104
down €104 (-0.3%), from -€36,915 to -€37,019
- Gross operating margin +€2,996
up €2,996, from -€2,429 to €567
- Other operating charges +€83
up €83 (+15.7%), from €527 to €610
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 | €1,285 | €1,480 | +€195 | +15.2% |
| Current assets | 29/58 | €1,285 | €1,480 | +€195 | +15.2% |
| Stocks and contracts in progress | 3 | €1,175 | €1,175 | = | 0.0% |
| Stocks | 30/36 | €1,175 | €1,175 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50 | €162 | +€112 | +224.0% |
| Trade receivables | 40 | €50 | €162 | +€112 | +224.0% |
| Cash at bank and in hand | 54/58 | €60 | €143 | +€83 | +138.3% |
| Total equity and liabilities | 10/49 | €1,285 | €1,480 | +€195 | +15.2% |
| Equity | 10/15 | €1,085 | €981 | -€104 | -9.6% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,915 | -€37,019 | -€104 | -0.3% |
| Amounts payable | 17/49 | €200 | €499 | +€299 | +149.5% |
| Amounts payable within one year | 42/48 | €200 | €499 | +€299 | +149.5% |
| Other amounts payable | 47/48 | €200 | €499 | +€299 | +149.5% |
| Other operating charges | 640/8 | €527 | €610 | +€83 | +15.7% |
| Gross operating margin | 9900 | -€2,429 | €567 | +€2,996 | |
| Operating profit (loss) | 9901 | -€2,956 | -€43 | +€2,913 | +98.5% |
| Financial charges | 65/66B | €49 | €61 | +€12 | +24.5% |
| Recurring financial charges | 65 | €49 | €61 | +€12 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,005 | -€104 | +€2,901 | +96.5% |
| Profit (loss) for the period | 9904 | -€3,005 | -€104 | +€2,901 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,005 | -€104 | +€2,901 | +96.5% |
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 11 October 2026 via checked.be.