B.space: 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.space
Largest movements
- Cash +€74,994
up €74,994 (+42.5%), from €176,398 to €251,392
mainly Other debts (+€80,136) and Net result for the year (+€39,477)
- Receivables within one year -€27,532
down €27,532 (-56.3%), from €48,921 to €21,389
of which Trade receivables: -€23,709
- Other debts +€80,136
up €80,136 (+131.5%), from €60,926 to €141,062
- Reserves -€25,523
down €25,523 (-17.5%), from €145,731 to €120,208
- Tax, wage and social debts -€3,826
down €3,826 (-22.5%), from €16,969 to €13,143
of which Taxes: -€3,993
- Trade debts -€2,914
down €2,914 (-55.9%), from €5,217 to €2,303
- Gross operating margin -€8,009
down €8,009 (-12.2%), from €65,464 to €57,455
- Taxes -€1,565
down €1,565 (-8.8%), from €17,889 to €16,323
- Depreciation -€919
down €919 (-53.8%), from €1,708 to €789
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 | €230,003 | €277,876 | +€47,872 | +20.8% |
| Fixed assets | 21/28 | €3,503 | €2,354 | -€1,149 | -32.8% |
| Tangible fixed assets | 22/27 | €3,203 | €2,054 | -€1,149 | -35.9% |
| Plant, machinery and equipment | 23 | €380 | €2,054 | +€1,675 | +441.3% |
| Furniture and vehicles | 24 | €2,824 | - | -€2,824 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €226,500 | €275,521 | +€49,021 | +21.6% |
| Amounts receivable within one year | 40/41 | €48,921 | €21,389 | -€27,532 | -56.3% |
| Trade receivables | 40 | €44,921 | €21,213 | -€23,709 | -52.8% |
| Other amounts receivable | 41 | €4,000 | €177 | -€3,823 | -95.6% |
| Cash at bank and in hand | 54/58 | €176,398 | €251,392 | +€74,994 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,181 | €2,740 | +€1,559 | +132.0% |
| Total equity and liabilities | 10/49 | €230,003 | €277,876 | +€47,872 | +20.8% |
| Equity | 10/15 | €146,731 | €121,208 | -€25,523 | -17.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €145,731 | €120,208 | -€25,523 | -17.5% |
| Distributable reserves | 133 | €145,731 | €120,208 | -€25,523 | -17.5% |
| Amounts payable | 17/49 | €83,273 | €156,668 | +€73,395 | +88.1% |
| Amounts payable within one year | 42/48 | €83,113 | €156,508 | +€73,395 | +88.3% |
| Trade debts | 44 | €5,217 | €2,303 | -€2,914 | -55.9% |
| Suppliers | 440/4 | €5,217 | €2,303 | -€2,914 | -55.9% |
| Taxes, remuneration and social security | 45 | €16,969 | €13,143 | -€3,826 | -22.5% |
| Taxes | 450/3 | €7,995 | €4,002 | -€3,993 | -49.9% |
| Remuneration and social security | 454/9 | €8,974 | €9,141 | +€167 | +1.9% |
| Other amounts payable | 47/48 | €60,926 | €141,062 | +€80,136 | +131.5% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,395 | +€4,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,708 | €789 | -€919 | -53.8% |
| Other operating charges | 640/8 | €731 | €728 | -€3 | -0.4% |
| Gross operating margin | 9900 | €65,464 | €57,455 | -€8,009 | -12.2% |
| Operating profit (loss) | 9901 | €63,026 | €55,939 | -€7,087 | -11.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €140 | €138 | -€2 | -1.5% |
| Recurring financial charges | 65 | €140 | €138 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €62,886 | €55,800 | -€7,085 | -11.3% |
| Income taxes | 67/77 | €17,889 | €16,323 | -€1,565 | -8.8% |
| Profit (loss) for the period | 9904 | €44,997 | €39,477 | -€5,520 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,997 | €39,477 | -€5,520 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.