B & T: 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 & T
Largest movements
- Cash +€21,656
up €21,656 (+1,869%), from €1,159 to €22,815
mainly Receivables within one year (+€13,231) and Net result for the year (+€5,797)
- Receivables within one year -€13,231
down €13,231 (-48.6%), from €27,241 to €14,010
of which Trade receivables: -€11,858
- Tangible fixed assets -€4,620
down €4,620 (-28.2%), from €16,404 to €11,784
- Receivables after one year +€2,419
up €2,419 (+6.8%), from €35,557 to €37,976
- Profit (loss) carried forward +€5,797
up €5,797 (+65.8%), from €8,806 to €14,603
- Gross operating margin -€10,430
down €10,430 (-74.8%), from €13,952 to €3,522
- Turnover -€9,907
down €9,907 (-31.8%), from €31,203 to €21,296
- Financial income +€3,545
up €3,545 (+91.5%), from €3,874 to €7,419
of which Non-recurring financial income: +€5,000
- Purchases and services +€523
up €523 (+3.0%), from €17,251 to €17,774
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.
Derived cash bridge
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 | €82,627 | €88,604 | +€5,977 | +7.2% |
| Fixed assets | 21/28 | €17,742 | €13,122 | -€4,620 | -26.0% |
| Tangible fixed assets | 22/27 | €16,404 | €11,784 | -€4,620 | -28.2% |
| Furniture and vehicles | 24 | €16,404 | €11,784 | -€4,620 | -28.2% |
| Financial fixed assets | 28 | €1,339 | €1,339 | = | 0.0% |
| Current assets | 29/58 | €64,885 | €75,482 | +€10,597 | +16.3% |
| Amounts receivable after more than one year | 29 | €35,557 | €37,976 | +€2,419 | +6.8% |
| Other amounts receivable | 291 | €35,557 | €37,976 | +€2,419 | +6.8% |
| Amounts receivable within one year | 40/41 | €27,241 | €14,010 | -€13,231 | -48.6% |
| Trade receivables | 40 | €25,865 | €14,007 | -€11,858 | -45.8% |
| Other amounts receivable | 41 | €1,376 | €3 | -€1,373 | -99.8% |
| Cash at bank and in hand | 54/58 | €1,159 | €22,815 | +€21,656 | +1,869% |
| Deferred charges and accrued income | 490/1 | €928 | €680 | -€247 | -26.7% |
| Total equity and liabilities | 10/49 | €82,627 | €88,604 | +€5,977 | +7.2% |
| Equity | 10/15 | €81,441 | €87,238 | +€5,797 | +7.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €10,661 | €10,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,609 | €3,609 | = | 0.0% |
| Distributable reserves | 133 | €855 | €855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,806 | €14,603 | +€5,797 | +65.8% |
| Amounts payable | 17/49 | €1,186 | €1,367 | +€180 | +15.2% |
| Amounts payable within one year | 42/48 | €996 | €1,175 | +€179 | +17.9% |
| Trade debts | 44 | €996 | €1,175 | +€179 | +17.9% |
| Suppliers | 440/4 | €996 | €1,175 | +€179 | +17.9% |
| Accrued charges and deferred income | 492/3 | €191 | €192 | +€1 | +0.8% |
| Turnover | 70 | €31,203 | €21,296 | -€9,907 | -31.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,251 | €17,774 | +€523 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,620 | €4,620 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €495 | -€92 | -15.7% |
| Gross operating margin | 9900 | €13,952 | €3,522 | -€10,430 | -74.8% |
| Operating profit (loss) | 9901 | €8,745 | -€1,593 | -€10,338 | |
| Financial income | 75/76B | €3,874 | €7,419 | +€3,545 | +91.5% |
| Recurring financial income | 75 | €3,874 | €2,419 | -€1,455 | -37.5% |
| Non-recurring financial income | 76B | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +21.3% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €12,595 | €5,797 | -€6,798 | -54.0% |
| Profit (loss) for the period | 9904 | €12,595 | €5,797 | -€6,798 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,595 | €5,797 | -€6,798 | -54.0% |
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 16 October 2026 via checked.be.