B-S3CURED: 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-S3CURED
Largest movements
- Receivables within one year -€263
down €263 (-34.4%), from €764 to €501
of which Other amounts receivable: -€764
- Cash +€212
up €212 (+8166.8%), from €3 to €214
mainly Trade debts (+€426) and Receivables within one year (+€263)
- Profit (loss) carried forward -€477
down €477 (-10.9%), from -€4,366 to -€4,844
- Trade debts +€426
new in 2025: €426
- Gross operating margin +€94
up €94 (+18.1%), from -€520 to -€426
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 | €767 | €715 | -€52 | -6.7% |
| Current assets | 29/58 | €767 | €715 | -€52 | -6.7% |
| Amounts receivable within one year | 40/41 | €764 | €501 | -€263 | -34.4% |
| Trade receivables | 40 | - | €501 | +€501 | |
| Other amounts receivable | 41 | €764 | - | -€764 | |
| Cash at bank and in hand | 54/58 | €3 | €214 | +€212 | +8166.8% |
| Total equity and liabilities | 10/49 | €767 | €715 | -€52 | -6.7% |
| Equity | 10/15 | -€1,366 | -€1,844 | -€477 | -34.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,366 | -€4,844 | -€477 | -10.9% |
| Amounts payable | 17/49 | €2,133 | €2,559 | +€426 | +20.0% |
| Amounts payable within one year | 42/48 | €2,133 | €2,559 | +€426 | +20.0% |
| Trade debts | 44 | - | €426 | +€426 | |
| Suppliers | 440/4 | - | €426 | +€426 | |
| Other amounts payable | 47/48 | €2,133 | €2,133 | = | 0.0% |
| Gross operating margin | 9900 | -€520 | -€426 | +€94 | +18.1% |
| Operating profit (loss) | 9901 | -€520 | -€426 | +€94 | +18.1% |
| Financial charges | 65/66B | €55 | €52 | -€3 | -5.5% |
| Recurring financial charges | 65 | €55 | €52 | -€3 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€574 | -€477 | +€97 | +16.9% |
| Profit (loss) for the period | 9904 | -€574 | -€477 | +€97 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€574 | -€477 | +€97 | +16.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.