B-Plus 5: 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-Plus 5
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€9,882
up €9,882 (+89.7%), from -€11,020 to -€1,138
- Financial charges -€128
down €128 (-46.2%), from €277 to €149
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 | €1,153,811 | €1,143,488 | -€10,323 | -0.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,140,000 | €1,140,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,140,000 | €1,140,000 | = | 0.0% |
| Land and buildings | 22 | €1,140,000 | €1,140,000 | = | 0.0% |
| Current assets | 29/58 | €13,811 | €3,488 | -€10,323 | -74.7% |
| Cash at bank and in hand | 54/58 | €13,811 | €3,488 | -€10,323 | -74.7% |
| Total equity and liabilities | 10/49 | €1,153,811 | €1,143,488 | -€10,323 | -0.9% |
| Equity | 10/15 | €1,037,592 | €1,035,000 | -€2,592 | -0.2% |
| Contributions | 10/11 | €1,580,000 | €1,580,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€542,408 | -€545,000 | -€2,592 | -0.5% |
| Amounts payable | 17/49 | €116,219 | €108,488 | -€7,731 | -6.7% |
| Amounts payable within one year | 42/48 | €116,219 | €108,488 | -€7,731 | -6.7% |
| Trade debts | 44 | €7,731 | - | -€7,731 | |
| Suppliers | 440/4 | €7,731 | - | -€7,731 | |
| Other amounts payable | 47/48 | €108,488 | €108,488 | = | 0.0% |
| Other operating charges | 640/8 | €1,267 | €1,305 | +€39 | +3.0% |
| Gross operating margin | 9900 | -€11,020 | -€1,138 | +€9,882 | +89.7% |
| Operating profit (loss) | 9901 | -€12,286 | -€2,443 | +€9,843 | +80.1% |
| Financial charges | 65/66B | €277 | €149 | -€128 | -46.2% |
| Recurring financial charges | 65 | €277 | €149 | -€128 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,563 | -€2,592 | +€9,971 | +79.4% |
| Profit (loss) for the period | 9904 | -€12,563 | -€2,592 | +€9,971 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,563 | -€2,592 | +€9,971 | +79.4% |
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 1 October 2026 via checked.be.