B Team Build: 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 Team Build
Largest movements
- Receivables within one year +€27,061
up €27,061 (+1,521%), from €1,779 to €28,840
of which Trade receivables: +€14,763
- Cash -€16,335
down €16,335 (-73.9%), from €22,097 to €5,762
mainly Receivables within one year (-€27,061) and Other debts (-€2,853)
- Profit (loss) carried forward +€11,204
up €11,204 (+91.9%), from €12,185 to €23,388
- Tax, wage and social debts +€3,033
up €3,033 (+99.6%), from €3,046 to €6,080
- Other debts -€2,853
down €2,853 (-35.7%), from €8,000 to €5,147
- Trade debts -€489
down €489 (-20.9%), from €2,335 to €1,846
- Purchases and services +€29,594
up €29,594 (+21.4%), from €138,530 to €168,124
- Turnover +€22,691
up €22,691 (+13.8%), from €164,033 to €186,724
- Gross operating margin -€6,903
down €6,903 (-27.1%), from €25,503 to €18,600
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 | €26,565 | €37,461 | +€10,895 | +41.0% |
| Fixed assets | 21/28 | €2,690 | €2,859 | +€170 | +6.3% |
| Tangible fixed assets | 22/27 | €2,690 | €2,859 | +€170 | +6.3% |
| Furniture and vehicles | 24 | €2,690 | €2,859 | +€170 | +6.3% |
| Current assets | 29/58 | €23,876 | €34,601 | +€10,726 | +44.9% |
| Amounts receivable within one year | 40/41 | €1,779 | €28,840 | +€27,061 | +1,521% |
| Trade receivables | 40 | - | €14,763 | +€14,763 | |
| Other amounts receivable | 41 | €1,779 | €14,076 | +€12,297 | +691% |
| Cash at bank and in hand | 54/58 | €22,097 | €5,762 | -€16,335 | -73.9% |
| Total equity and liabilities | 10/49 | €26,565 | €37,461 | +€10,895 | +41.0% |
| Equity | 10/15 | €13,185 | €24,388 | +€11,204 | +85.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,185 | €23,388 | +€11,204 | +91.9% |
| Amounts payable | 17/49 | €13,381 | €13,073 | -€308 | -2.3% |
| Amounts payable within one year | 42/48 | €13,381 | €13,073 | -€308 | -2.3% |
| Trade debts | 44 | €2,335 | €1,846 | -€489 | -20.9% |
| Suppliers | 440/4 | €2,335 | €1,846 | -€489 | -20.9% |
| Taxes, remuneration and social security | 45 | €3,046 | €6,080 | +€3,033 | +99.6% |
| Taxes | 450/3 | €3,046 | €6,080 | +€3,033 | +99.6% |
| Other amounts payable | 47/48 | €8,000 | €5,147 | -€2,853 | -35.7% |
| Turnover | 70 | €164,033 | €186,724 | +€22,691 | +13.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,530 | €168,124 | +€29,594 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,154 | €2,102 | -€52 | -2.4% |
| Other operating charges | 640/8 | €50 | €1,302 | +€1,252 | +2,505% |
| Gross operating margin | 9900 | €25,503 | €18,600 | -€6,903 | -27.1% |
| Operating profit (loss) | 9901 | €23,299 | €15,195 | -€8,104 | -34.8% |
| Financial charges | 65/66B | €68 | €958 | +€890 | +1,314% |
| Recurring financial charges | 65 | €68 | €958 | +€890 | +1,314% |
| Profit (loss) for the period before taxes | 9903 | €23,231 | €14,237 | -€8,994 | -38.7% |
| Income taxes | 67/77 | €3,046 | €3,033 | -€13 | -0.4% |
| Profit (loss) for the period | 9904 | €20,185 | €11,204 | -€8,981 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,185 | €11,204 | -€8,981 | -44.5% |
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 23 October 2026 via checked.be.