B-TIME MANAGEMENT: 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-TIME MANAGEMENT
Largest movements
- Cash -€47,367
down €47,367 (-81.6%), from €58,072 to €10,705
mainly Receivables within one year (-€33,872) and Tax, wage and social debts (-€27,136)
- Receivables within one year +€33,872
up €33,872 (+80.3%), from €42,199 to €76,072
of which Other amounts receivable: +€66,709
- Tangible fixed assets +€1,209
up €1,209 (+23.1%), from €5,222 to €6,431
of which Plant, machinery and equipment: +€2,124
- Tax, wage and social debts -€27,136
down €27,136 (-92.1%), from €29,459 to €2,323
of which Taxes: -€24,357
- Trade debts +€11,609
up €11,609 (+155.6%), from €7,462 to €19,071
- Profit (loss) carried forward +€3,775
up €3,775 (+5.5%), from €68,187 to €71,962
- Gross operating margin -€81,317
down €81,317 (-90.4%), from €89,924 to €8,608
- Taxes -€16,739
down €16,739 (-89.0%), from €18,800 to €2,062
- Depreciation +€1,358
up €1,358 (+326.5%), from €416 to €1,774
- Financial income +€1,129
new in 2025: €1,129
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 | €106,107 | €94,355 | -€11,752 | -11.1% |
| Fixed assets | 21/28 | €5,222 | €6,431 | +€1,209 | +23.1% |
| Tangible fixed assets | 22/27 | €5,222 | €6,431 | +€1,209 | +23.1% |
| Plant, machinery and equipment | 23 | - | €2,124 | +€2,124 | |
| Furniture and vehicles | 24 | €1,478 | €1,313 | -€165 | -11.2% |
| Other tangible fixed assets | 26 | €3,744 | €2,994 | -€750 | -20.0% |
| Current assets | 29/58 | €100,885 | €87,925 | -€12,961 | -12.8% |
| Amounts receivable within one year | 40/41 | €42,199 | €76,072 | +€33,872 | +80.3% |
| Trade receivables | 40 | €38,425 | €5,588 | -€32,837 | -85.5% |
| Other amounts receivable | 41 | €3,775 | €70,484 | +€66,709 | +1767.3% |
| Cash at bank and in hand | 54/58 | €58,072 | €10,705 | -€47,367 | -81.6% |
| Deferred charges and accrued income | 490/1 | €615 | €1,148 | +€534 | +86.8% |
| Total equity and liabilities | 10/49 | €106,107 | €94,355 | -€11,752 | -11.1% |
| Equity | 10/15 | €69,187 | €72,962 | +€3,775 | +5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,187 | €71,962 | +€3,775 | +5.5% |
| Amounts payable | 17/49 | €36,921 | €21,394 | -€15,527 | -42.1% |
| Amounts payable within one year | 42/48 | €36,921 | €21,394 | -€15,527 | -42.1% |
| Trade debts | 44 | €7,462 | €19,071 | +€11,609 | +155.6% |
| Suppliers | 440/4 | €7,462 | €19,071 | +€11,609 | +155.6% |
| Taxes, remuneration and social security | 45 | €29,459 | €2,323 | -€27,136 | -92.1% |
| Taxes | 450/3 | €26,680 | €2,323 | -€24,357 | -91.3% |
| Remuneration and social security | 454/9 | €2,779 | - | -€2,779 | |
| Non-recurring operating income | 76A | €282 | - | -€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €1,774 | +€1,358 | +326.5% |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | €89,924 | €8,608 | -€81,317 | -90.4% |
| Operating profit (loss) | 9901 | €88,737 | €6,834 | -€81,903 | -92.3% |
| Financial income | 75/76B | - | €1,129 | +€1,129 | |
| Recurring financial income | 75 | - | €1,129 | +€1,129 | |
| Financial charges | 65/66B | €1,750 | €2,127 | +€377 | +21.5% |
| Recurring financial charges | 65 | €1,750 | €2,127 | +€377 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €86,987 | €5,836 | -€81,151 | -93.3% |
| Income taxes | 67/77 | €18,800 | €2,062 | -€16,739 | -89.0% |
| Profit (loss) for the period | 9904 | €68,187 | €3,775 | -€64,412 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,187 | €3,775 | -€64,412 | -94.5% |
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 2 October 2026 via checked.be.