B-sprint: what changed
Two fiscal 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-sprint
Largest movements
- Tangible fixed assets -€234,117
down €234,117 (-35.5%), from €659,960 to €425,842
of which Leasing and similar rights: -€278,157
- Cash +€72,287
up €72,287 (+27.1%), from €266,358 to €338,645
mainly Depreciation (+€237,948) and Net result for the year (+€38,995)
- Receivables within one year +€46,143
up €46,143 (+72.6%), from €63,545 to €109,688
of which Trade receivables: +€43,977
- Debts after one year -€123,584
down €123,584 (-50.1%), from €246,702 to €123,118
- Current portion of long-term debt -€76,527
down €76,527 (-36.7%), from €208,378 to €131,851
- Reserves +€38,995
up €38,995 (+9.3%), from €421,086 to €460,081
- Trade debts +€27,310
up €27,310 (+150.7%), from €18,125 to €45,435
- Tax, wage and social debts +€12,415
up €12,415 (+29.0%), from €42,772 to €55,187
of which Remuneration and social security: +€10,824
- Staff costs -€20,350
down €20,350 (-5.3%), from €382,560 to €362,210
- Other operating charges -€10,082
down €10,082 (-48.7%), from €20,704 to €10,622
- Gross operating margin +€8,121
up €8,121 (+1.2%), from €654,070 to €662,191
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 | €1,003,066 | €887,452 | -€115,614 | -11.5% |
| Fixed assets | 21/28 | €659,960 | €425,842 | -€234,117 | -35.5% |
| Tangible fixed assets | 22/27 | €659,960 | €425,842 | -€234,117 | -35.5% |
| Plant, machinery and equipment | 23 | €41,178 | €30,433 | -€10,744 | -26.1% |
| Furniture and vehicles | 24 | €95,745 | €150,530 | +€54,785 | +57.2% |
| Leasing and similar rights | 25 | €523,036 | €244,879 | -€278,157 | -53.2% |
| Current assets | 29/58 | €343,106 | €461,610 | +€118,504 | +34.5% |
| Amounts receivable within one year | 40/41 | €63,545 | €109,688 | +€46,143 | +72.6% |
| Trade receivables | 40 | €54,916 | €98,893 | +€43,977 | +80.1% |
| Other amounts receivable | 41 | €8,629 | €10,795 | +€2,166 | +25.1% |
| Cash at bank and in hand | 54/58 | €266,358 | €338,645 | +€72,287 | +27.1% |
| Deferred charges and accrued income | 490/1 | €13,204 | €13,277 | +€73 | +0.6% |
| Total equity and liabilities | 10/49 | €1,003,066 | €887,452 | -€115,614 | -11.5% |
| Equity | 10/15 | €439,686 | €478,681 | +€38,995 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €421,086 | €460,081 | +€38,995 | +9.3% |
| Distributable reserves | 133 | €421,086 | €460,081 | +€38,995 | +9.3% |
| Amounts payable | 17/49 | €563,380 | €408,772 | -€154,608 | -27.4% |
| Amounts payable after more than one year | 17 | €246,702 | €123,118 | -€123,584 | -50.1% |
| Financial debts | 170/4 | €246,702 | €123,118 | -€123,584 | -50.1% |
| Amounts payable within one year | 42/48 | €310,657 | €273,653 | -€37,004 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €208,378 | €131,851 | -€76,527 | -36.7% |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €18,125 | €45,435 | +€27,310 | +150.7% |
| Suppliers | 440/4 | €18,125 | €45,435 | +€27,310 | +150.7% |
| Advances received on contracts in progress | 46 | €738 | €647 | -€91 | -12.3% |
| Taxes, remuneration and social security | 45 | €42,772 | €55,187 | +€12,415 | +29.0% |
| Taxes | 450/3 | €3,062 | €4,653 | +€1,591 | +52.0% |
| Remuneration and social security | 454/9 | €39,709 | €50,533 | +€10,824 | +27.3% |
| Other amounts payable | 47/48 | €39,645 | €39,533 | -€112 | -0.3% |
| Accrued charges and deferred income | 492/3 | €6,020 | €12,000 | +€5,980 | +99.3% |
| Remuneration, social security and pensions | 62 | €382,560 | €362,210 | -€20,350 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231,963 | €237,948 | +€5,986 | +2.6% |
| Other operating charges | 640/8 | €20,704 | €10,622 | -€10,082 | -48.7% |
| Gross operating margin | 9900 | €654,070 | €662,191 | +€8,121 | +1.2% |
| Operating profit (loss) | 9901 | €18,844 | €51,411 | +€32,567 | +172.8% |
| Financial income | 75/76B | €37 | €0 | -€37 | -99.9% |
| Recurring financial income | 75 | €37 | €0 | -€37 | -99.9% |
| Financial charges | 65/66B | €14,135 | €11,156 | -€2,980 | -21.1% |
| Recurring financial charges | 65 | €14,135 | €11,156 | -€2,980 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,746 | €40,255 | +€35,509 | +748.3% |
| Income taxes | 67/77 | - | €1,260 | +€1,260 | |
| Profit (loss) for the period | 9904 | €4,746 | €38,995 | +€34,249 | +721.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,746 | €38,995 | +€34,249 | +721.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.