B-STORES: 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-STORES
Largest movements
- Stocks and contracts -€12,049
no longer reported in 2025 (was €12,049)
- Receivables within one year +€8,190
up €8,190 (+74.1%), from €11,047 to €19,237
of which Trade receivables: +€6,697
- Cash -€1,596
down €1,596 (-12.1%), from €13,187 to €11,592
mainly Tax, wage and social debts (-€22,942) and Receivables within one year (-€8,190)
- Tangible fixed assets -€1,376
down €1,376 (-7.7%), from €17,976 to €16,599
of which Other tangible fixed assets: -€765
- Deferred charges and accrued income +€606
up €606 (+32.3%), from €1,876 to €2,483
- Tax, wage and social debts -€22,942
down €22,942 (-95.0%), from €24,158 to €1,216
- Trade debts +€19,534
up €19,534 (+208%), from €9,382 to €28,916
- Profit (loss) carried forward -€5,799
down €5,799 (-63.1%), from -€9,197 to -€14,996
- Other debts +€4,818
up €4,818 (+267%), from €1,805 to €6,623
- Advances received -€3,365
no longer reported in 2025 (was €3,365)
- Gross operating margin -€81,110
down €81,110 (-97.2%), from €83,473 to €2,363
- Taxes -€23,510
down €23,510 (-95.1%), from €24,726 to €1,216
- Financial charges +€2,394
up €2,394 (+108%), from €2,209 to €4,603
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,354 | €49,910 | -€6,443 | -11.4% |
| Fixed assets | 21/28 | €18,194 | €16,599 | -€1,595 | -8.8% |
| Intangible fixed assets | 21 | €219 | - | -€219 | |
| Tangible fixed assets | 22/27 | €17,976 | €16,599 | -€1,376 | -7.7% |
| Plant, machinery and equipment | 23 | €628 | €153 | -€475 | -75.6% |
| Furniture and vehicles | 24 | €1,158 | €1,022 | -€137 | -11.8% |
| Other tangible fixed assets | 26 | €16,190 | €15,425 | -€765 | -4.7% |
| Current assets | 29/58 | €38,159 | €33,311 | -€4,848 | -12.7% |
| Stocks and contracts in progress | 3 | €12,049 | - | -€12,049 | |
| Stocks | 30/36 | €12,049 | - | -€12,049 | |
| Amounts receivable within one year | 40/41 | €11,047 | €19,237 | +€8,190 | +74.1% |
| Trade receivables | 40 | €1,071 | €7,768 | +€6,697 | +625% |
| Other amounts receivable | 41 | €9,976 | €11,469 | +€1,493 | +15.0% |
| Cash at bank and in hand | 54/58 | €13,187 | €11,592 | -€1,596 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,876 | €2,483 | +€606 | +32.3% |
| Total equity and liabilities | 10/49 | €56,354 | €49,910 | -€6,443 | -11.4% |
| Equity | 10/15 | €12,803 | €5,004 | -€7,799 | -60.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€9,197 | -€14,996 | -€5,799 | -63.1% |
| Amounts payable | 17/49 | €43,550 | €44,906 | +€1,356 | +3.1% |
| Amounts payable within one year | 42/48 | €41,347 | €42,515 | +€1,168 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €2,637 | €5,759 | +€3,122 | +118% |
| Trade debts | 44 | €9,382 | €28,916 | +€19,534 | +208% |
| Suppliers | 440/4 | €9,382 | €28,916 | +€19,534 | +208% |
| Advances received on contracts in progress | 46 | €3,365 | - | -€3,365 | |
| Taxes, remuneration and social security | 45 | €24,158 | €1,216 | -€22,942 | -95.0% |
| Taxes | 450/3 | €24,158 | €1,216 | -€22,942 | -95.0% |
| Other amounts payable | 47/48 | €1,805 | €6,623 | +€4,818 | +267% |
| Accrued charges and deferred income | 492/3 | €2,204 | €2,391 | +€187 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,131 | €3,653 | -€478 | -11.6% |
| Other operating charges | 640/8 | €1,051 | €1,146 | +€94 | +9.0% |
| Gross operating margin | 9900 | €83,473 | €2,363 | -€81,110 | -97.2% |
| Operating profit (loss) | 9901 | €78,291 | -€2,436 | -€80,726 | |
| Financial income | 75/76B | €688 | €456 | -€232 | -33.8% |
| Recurring financial income | 75 | €688 | €456 | -€232 | -33.8% |
| Financial charges | 65/66B | €2,209 | €4,603 | +€2,394 | +108% |
| Recurring financial charges | 65 | €2,209 | €4,603 | +€2,394 | +108% |
| Profit (loss) for the period before taxes | 9903 | €76,770 | -€6,583 | -€83,353 | |
| Income taxes | 67/77 | €24,726 | €1,216 | -€23,510 | -95.1% |
| Profit (loss) for the period | 9904 | €52,044 | -€7,799 | -€59,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,044 | -€7,799 | -€59,843 |
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 17 October 2026 via checked.be.