B-PROMOTIONS: 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-PROMOTIONS
Largest movements
- Tangible fixed assets +€1,481
up €1,481 (+24.7%), from €5,988 to €7,470
of which Other tangible fixed assets: +€3,448
- Receivables within one year +€215
new in 2025: €215
- Trade debts +€7,002
up €7,002 (+3,010%), from €233 to €7,235
- Other debts -€5,158
down €5,158 (-21.5%), from €24,026 to €18,868
- Tax, wage and social debts -€135
down €135 (-6.3%), from €2,135 to €2,000
of which Taxes: -€135
- Gross operating margin +€1,720
up €1,720 (+62.3%), from -€2,760 to -€1,040
- Other operating charges +€440
up €440 (+349%), from €126 to €566
- Depreciation -€125
down €125 (-5.9%), from €2,105 to €1,980
- Financial charges +€103
up €103 (+2,901%), from €4 to €107
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 | €7,234 | €8,943 | +€1,709 | +23.6% |
| Fixed assets | 21/28 | €5,988 | €7,470 | +€1,481 | +24.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €5,988 | €7,470 | +€1,481 | +24.7% |
| Plant, machinery and equipment | 23 | €2,426 | €1,147 | -€1,279 | -52.7% |
| Furniture and vehicles | 24 | €3,562 | €2,874 | -€687 | -19.3% |
| Other tangible fixed assets | 26 | - | €3,448 | +€3,448 | |
| Current assets | 29/58 | €1,246 | €1,473 | +€228 | +18.3% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €215 | +€215 | |
| Other amounts receivable | 41 | - | €215 | +€215 | |
| Current investments | 50/53 | €46 | €46 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €7,234 | €8,943 | +€1,709 | +23.6% |
| Equity | 10/15 | -€19,160 | -€19,160 | = | 0.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,160 | -€94,160 | = | 0.0% |
| Amounts payable | 17/49 | €26,394 | €28,103 | +€1,709 | +6.5% |
| Amounts payable within one year | 42/48 | €26,394 | €28,103 | +€1,709 | +6.5% |
| Financial debts | 43 | €0 | - | -€0 | |
| Credit institutions | 430/8 | €0 | - | -€0 | |
| Trade debts | 44 | €233 | €7,235 | +€7,002 | +3,010% |
| Suppliers | 440/4 | €233 | €7,235 | +€7,002 | +3,010% |
| Taxes, remuneration and social security | 45 | €2,135 | €2,000 | -€135 | -6.3% |
| Taxes | 450/3 | €135 | - | -€135 | |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €24,026 | €18,868 | -€5,158 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,105 | €1,980 | -€125 | -5.9% |
| Other operating charges | 640/8 | €126 | €566 | +€440 | +349% |
| Gross operating margin | 9900 | -€2,760 | -€1,040 | +€1,720 | +62.3% |
| Operating profit (loss) | 9901 | -€4,991 | -€3,586 | +€1,404 | +28.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €4 | €107 | +€103 | +2,901% |
| Recurring financial charges | 65 | €4 | €107 | +€103 | +2,901% |
| Profit (loss) for the period before taxes | 9903 | -€4,993 | -€3,693 | +€1,300 | +26.0% |
| Profit (loss) for the period | 9904 | -€4,993 | -€3,693 | +€1,300 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,993 | -€3,693 | +€1,300 | +26.0% |
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 13 October 2026 via checked.be.