B PROPERTIES: 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 PROPERTIES
Largest movements
- Cash +€33,194
up €33,194 (+193%), from €17,192 to €50,386
mainly Net result for the year (+€18,620) and Receivables within one year (+€14,520)
- Receivables within one year -€14,520
no longer reported in 2025 (was €14,520)
- Profit (loss) carried forward +€18,620
up €18,620 (+102%), from €18,204 to €36,825
- Tax, wage and social debts +€553
up €553 (+26.4%), from €2,094 to €2,647
- Other operating charges -€871
down €871 (-55.6%), from €1,566 to €695
- Taxes +€353
up €353 (+289%), from €122 to €475
- Gross operating margin -€236
down €236 (-1.2%), from €19,858 to €19,622
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 | €31,712 | €50,386 | +€18,674 | +58.9% |
| Current assets | 29/58 | €31,712 | €50,386 | +€18,674 | +58.9% |
| Amounts receivable within one year | 40/41 | €14,520 | - | -€14,520 | |
| Trade receivables | 40 | €14,520 | - | -€14,520 | |
| Cash at bank and in hand | 54/58 | €17,192 | €50,386 | +€33,194 | +193% |
| Total equity and liabilities | 10/49 | €31,712 | €50,386 | +€18,674 | +58.9% |
| Equity | 10/15 | €26,264 | €44,885 | +€18,620 | +70.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,204 | €36,825 | +€18,620 | +102% |
| Amounts payable | 17/49 | €5,448 | €5,502 | +€54 | +1.0% |
| Amounts payable within one year | 42/48 | €5,448 | €5,502 | +€54 | +1.0% |
| Trade debts | 44 | €1,586 | €1,489 | -€96 | -6.1% |
| Suppliers | 440/4 | €1,586 | €1,489 | -€96 | -6.1% |
| Taxes, remuneration and social security | 45 | €2,094 | €2,647 | +€553 | +26.4% |
| Taxes | 450/3 | €2,094 | €2,647 | +€553 | +26.4% |
| Other amounts payable | 47/48 | €1,769 | €1,366 | -€403 | -22.8% |
| Other operating charges | 640/8 | €1,566 | €695 | -€871 | -55.6% |
| Gross operating margin | 9900 | €19,858 | €19,622 | -€236 | -1.2% |
| Operating profit (loss) | 9901 | €18,292 | €18,927 | +€635 | +3.5% |
| Financial income | 75/76B | €77 | €168 | +€91 | +118% |
| Recurring financial income | 75 | €77 | €168 | +€91 | +118% |
| Profit (loss) for the period before taxes | 9903 | €18,369 | €19,095 | +€726 | +4.0% |
| Income taxes | 67/77 | €122 | €475 | +€353 | +289% |
| Profit (loss) for the period | 9904 | €18,247 | €18,620 | +€373 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,247 | €18,620 | +€373 | +2.0% |
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.