B-sun: 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-sun
Largest movements
- Receivables within one year +€31,561
up €31,561 (+1628.5%), from €1,938 to €33,499
of which Other amounts receivable: +€16,584
- Receivables after one year -€22,248
no longer reported in 2025 (was €22,248)
of which Trade receivables: -€19,988
- Cash +€7,209
up €7,209 (+292.6%), from €2,464 to €9,673
mainly Receivables after one year (+€22,248) and Trade debts (+€9,640)
- Tangible fixed assets -€3,003
down €3,003 (-18.3%), from €16,447 to €13,444
of which Furniture and vehicles: -€2,779
- Deferred charges and accrued income -€1,608
down €1,608 (-97.0%), from €1,658 to €50
- Profit (loss) carried forward -€11,249
down €11,249, from €8,547 to -€2,702
- Trade debts +€9,640
new in 2025: €9,640
- Other debts +€8,260
up €8,260 (+25.0%), from €33,071 to €41,331
- Tax, wage and social debts +€5,260
up €5,260 (+246.1%), from €2,137 to €7,397
- Turnover -€42,335
down €42,335 (-23.5%), from €180,189 to €137,854
- Gross operating margin -€27,020
down €27,020, from €21,155 to -€5,865
- Purchases and services -€15,314
down €15,314 (-9.6%), from €159,034 to €143,720
- Depreciation -€6,958
down €6,958 (-69.9%), from €9,961 to €3,003
- Taxes -€2,137
no longer reported in 2025 (was €2,137)
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 | €44,755 | €56,666 | +€11,911 | +26.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €16,447 | €13,444 | -€3,003 | -18.3% |
| Tangible fixed assets | 22/27 | €16,447 | €13,444 | -€3,003 | -18.3% |
| Plant, machinery and equipment | 23 | €1,383 | €1,159 | -€224 | -16.2% |
| Furniture and vehicles | 24 | €15,064 | €12,285 | -€2,779 | -18.4% |
| Current assets | 29/58 | €28,308 | €43,222 | +€14,914 | +52.7% |
| Amounts receivable after more than one year | 29 | €22,248 | - | -€22,248 | |
| Trade receivables | 290 | €19,988 | - | -€19,988 | |
| Other amounts receivable | 291 | €2,260 | - | -€2,260 | |
| Amounts receivable within one year | 40/41 | €1,938 | €33,499 | +€31,561 | +1628.5% |
| Trade receivables | 40 | €1,938 | €16,915 | +€14,977 | +772.8% |
| Other amounts receivable | 41 | - | €16,584 | +€16,584 | |
| Cash at bank and in hand | 54/58 | €2,464 | €9,673 | +€7,209 | +292.6% |
| Deferred charges and accrued income | 490/1 | €1,658 | €50 | -€1,608 | -97.0% |
| Total equity and liabilities | 10/49 | €44,755 | €56,666 | +€11,911 | +26.6% |
| Equity | 10/15 | €9,547 | -€1,702 | -€11,249 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,547 | -€2,702 | -€11,249 | |
| Amounts payable | 17/49 | €35,208 | €58,368 | +€23,160 | +65.8% |
| Amounts payable within one year | 42/48 | €35,208 | €58,368 | +€23,160 | +65.8% |
| Trade debts | 44 | - | €9,640 | +€9,640 | |
| Suppliers | 440/4 | - | €9,640 | +€9,640 | |
| Taxes, remuneration and social security | 45 | €2,137 | €7,397 | +€5,260 | +246.1% |
| Taxes | 450/3 | €2,137 | €7,397 | +€5,260 | +246.1% |
| Other amounts payable | 47/48 | €33,071 | €41,331 | +€8,260 | +25.0% |
| Turnover | 70 | €180,189 | €137,854 | -€42,335 | -23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €159,034 | €143,720 | -€15,314 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,961 | €3,003 | -€6,958 | -69.9% |
| Other operating charges | 640/8 | €357 | €1,244 | +€887 | +248.5% |
| Gross operating margin | 9900 | €21,155 | -€5,865 | -€27,020 | |
| Operating profit (loss) | 9901 | €10,837 | -€10,112 | -€20,949 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €153 | €1,139 | +€986 | +644.4% |
| Recurring financial charges | 65 | €153 | €1,139 | +€986 | +644.4% |
| Profit (loss) for the period before taxes | 9903 | €10,684 | -€11,249 | -€21,933 | |
| Income taxes | 67/77 | €2,137 | - | -€2,137 | |
| Profit (loss) for the period | 9904 | €8,547 | -€11,249 | -€19,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,547 | -€11,249 | -€19,796 |
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 29 September 2026 via checked.be.