B-RBL: 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-RBL
Largest movements
- Stocks and contracts -€3,018
down €3,018 (-100.0%), from €3,018 to €0
- Cash -€2,564
down €2,564 (-29.5%), from €8,692 to €6,128
mainly Net result for the year (-€18,353) and Tax, wage and social debts (-€216)
- Deferred charges and accrued income -€1,465
down €1,465 (-99.6%), from €1,471 to €6
- Receivables within one year -€433
down €433 (-43.4%), from €998 to €564
of which Other amounts receivable: -€355
- Profit (loss) carried forward -€18,353
down €18,353 (-45.8%), from -€40,102 to -€58,455
- Other debts +€10,930
up €10,930 (+22.4%), from €48,786 to €59,716
- Tax, wage and social debts -€216
down €216 (-49.9%), from €433 to €217
- Trade debts +€158
up €158 (+255.6%), from €62 to €220
- Gross operating margin +€9,585
up €9,585 (+38.1%), from -€25,167 to -€15,582
- Financial charges -€695
down €695 (-29.7%), from €2,338 to €1,643
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 | €14,179 | €6,698 | -€7,481 | -52.8% |
| Current assets | 29/58 | €14,179 | €6,698 | -€7,481 | -52.8% |
| Stocks and contracts in progress | 3 | €3,018 | €0 | -€3,018 | -100.0% |
| Stocks | 30/36 | €3,018 | €0 | -€3,018 | -100.0% |
| Amounts receivable within one year | 40/41 | €998 | €564 | -€433 | -43.4% |
| Trade receivables | 40 | €384 | €306 | -€78 | -20.3% |
| Other amounts receivable | 41 | €614 | €258 | -€355 | -57.9% |
| Cash at bank and in hand | 54/58 | €8,692 | €6,128 | -€2,564 | -29.5% |
| Deferred charges and accrued income | 490/1 | €1,471 | €6 | -€1,465 | -99.6% |
| Total equity and liabilities | 10/49 | €14,179 | €6,698 | -€7,481 | -52.8% |
| Equity | 10/15 | -€35,102 | -€53,455 | -€18,353 | -52.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,102 | -€58,455 | -€18,353 | -45.8% |
| Amounts payable | 17/49 | €49,281 | €60,153 | +€10,873 | +22.1% |
| Amounts payable within one year | 42/48 | €49,281 | €60,153 | +€10,873 | +22.1% |
| Trade debts | 44 | €62 | €220 | +€158 | +255.6% |
| Suppliers | 440/4 | €62 | €220 | +€158 | +255.6% |
| Taxes, remuneration and social security | 45 | €433 | €217 | -€216 | -49.9% |
| Taxes | 450/3 | €433 | €217 | -€216 | -49.9% |
| Other amounts payable | 47/48 | €48,786 | €59,716 | +€10,930 | +22.4% |
| Other operating charges | 640/8 | €1,155 | €972 | -€184 | -15.9% |
| Gross operating margin | 9900 | -€25,167 | -€15,582 | +€9,585 | +38.1% |
| Operating profit (loss) | 9901 | -€26,322 | -€16,553 | +€9,769 | +37.1% |
| Financial charges | 65/66B | €2,338 | €1,643 | -€695 | -29.7% |
| Recurring financial charges | 65 | €2,338 | €1,643 | -€695 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,660 | -€18,196 | +€10,464 | +36.5% |
| Income taxes | 67/77 | €210 | €157 | -€53 | -25.1% |
| Profit (loss) for the period | 9904 | -€28,869 | -€18,353 | +€10,516 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,869 | -€18,353 | +€10,516 | +36.4% |
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 10 October 2026 via checked.be.