B PLAY: 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 PLAY
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-98.7%), from €1.7m to €21,485
of which Trade receivables: -€1.6m
- Trade debts -€1.6m
down €1.6m (-99.7%), from €1.6m to €4,247
- Gross operating margin -€624,063
down €624,063 (-99.4%), from €627,744 to €3,680
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 | €1,655,104 | €22,778 | -€1.6m | -98.6% |
| Current assets | 29/58 | €1,655,104 | €22,778 | -€1.6m | -98.6% |
| Amounts receivable within one year | 40/41 | €1,654,272 | €21,485 | -€1.6m | -98.7% |
| Trade receivables | 40 | €1,637,892 | €5,163 | -€1.6m | -99.7% |
| Other amounts receivable | 41 | €16,380 | €16,322 | -€58 | -0.4% |
| Cash at bank and in hand | 54/58 | €832 | €1,293 | +€462 | +55.5% |
| Total equity and liabilities | 10/49 | €1,655,104 | €22,778 | -€1.6m | -98.6% |
| Equity | 10/15 | -€1,070,541 | -€1,068,164 | +€2,377 | +0.2% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Reserves | 13 | €580 | €580 | = | 0.0% |
| Tax-exempt reserves | 132 | €580 | €580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,227,321 | -€1,224,944 | +€2,377 | +0.2% |
| Amounts payable | 17/49 | €2,725,646 | €1,090,942 | -€1.6m | -60.0% |
| Amounts payable after more than one year | 17 | €719,320 | €719,320 | = | 0.0% |
| Financial debts | 170/4 | €719,320 | €719,320 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,006,326 | €371,623 | -€1.6m | -81.5% |
| Trade debts | 44 | €1,643,950 | €4,247 | -€1.6m | -99.7% |
| Suppliers | 440/4 | €1,643,950 | €4,247 | -€1.6m | -99.7% |
| Other amounts payable | 47/48 | €362,376 | €367,376 | +€5,000 | +1.4% |
| Non-recurring operating income | 76A | €783,910 | - | -€783,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | - | -€276 | |
| Other operating charges | 640/8 | €1,208 | €1,173 | -€35 | -2.9% |
| Gross operating margin | 9900 | €627,744 | €3,680 | -€624,063 | -99.4% |
| Operating profit (loss) | 9901 | €626,260 | €2,508 | -€623,752 | -99.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +20.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +20.0% |
| Financial charges | 65/66B | €2,727 | €130 | -€2,597 | -95.2% |
| Recurring financial charges | 65 | €2,727 | €130 | -€2,597 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €623,533 | €2,377 | -€621,155 | -99.6% |
| Profit (loss) for the period | 9904 | €623,533 | €2,377 | -€621,155 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €623,533 | €2,377 | -€621,155 | -99.6% |
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.