B to G: 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 to G
Largest movements
- Cash -€2,697
down €2,697 (-16.7%), from €16,165 to €13,468
mainly Net result for the year (-€15,857) and Other debts (-€5,664)
- Receivables within one year +€2,683
up €2,683 (+10.6%), from €25,236 to €27,918
of which Other amounts receivable: +€5,222
- Tangible fixed assets -€2,157
down €2,157 (-48.4%), from €4,459 to €2,302
- Profit (loss) carried forward -€15,857
down €15,857, from €13,489 to -€2,367
- Trade debts +€9,944
up €9,944 (+1,429%), from €696 to €10,640
- Tax, wage and social debts +€9,933
up €9,933 (+413%), from €2,403 to €12,336
of which Remuneration and social security: +€5,000
- Other debts -€5,664
no longer reported in 2025 (was €5,664)
- Gross operating margin -€25,219
down €25,219, from €16,759 to -€8,460
- Taxes +€3,978
up €3,978 (+352%), from €1,132 to €5,110
- Other operating charges -€3,400
down €3,400 (-88.1%), from €3,857 to €457
- Depreciation -€483
down €483 (-18.3%), from €2,640 to €2,157
- Financial charges -€423
down €423 (-77.6%), from €545 to €122
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 | €46,209 | €44,440 | -€1,769 | -3.8% |
| Fixed assets | 21/28 | €4,809 | €2,652 | -€2,157 | -44.9% |
| Tangible fixed assets | 22/27 | €4,459 | €2,302 | -€2,157 | -48.4% |
| Furniture and vehicles | 24 | €4,459 | €2,302 | -€2,157 | -48.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €41,401 | €41,789 | +€388 | +0.9% |
| Amounts receivable within one year | 40/41 | €25,236 | €27,918 | +€2,683 | +10.6% |
| Trade receivables | 40 | €20,857 | €18,317 | -€2,540 | -12.2% |
| Other amounts receivable | 41 | €4,378 | €9,601 | +€5,222 | +119% |
| Cash at bank and in hand | 54/58 | €16,165 | €13,468 | -€2,697 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €46,209 | €44,440 | -€1,769 | -3.8% |
| Equity | 10/15 | €37,321 | €21,464 | -€15,857 | -42.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €3,372 | €3,372 | = | 0.0% |
| Distributable reserves | 133 | €3,372 | €3,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,489 | -€2,367 | -€15,857 | |
| Amounts payable | 17/49 | €8,888 | €22,976 | +€14,088 | +158% |
| Amounts payable within one year | 42/48 | €8,762 | €22,976 | +€14,214 | +162% |
| Trade debts | 44 | €696 | €10,640 | +€9,944 | +1,429% |
| Suppliers | 440/4 | €696 | €10,640 | +€9,944 | +1,429% |
| Taxes, remuneration and social security | 45 | €2,403 | €12,336 | +€9,933 | +413% |
| Taxes | 450/3 | €2,403 | €7,336 | +€4,933 | +205% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €5,664 | - | -€5,664 | |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,640 | €2,157 | -€483 | -18.3% |
| Other operating charges | 640/8 | €3,857 | €457 | -€3,400 | -88.1% |
| Gross operating margin | 9900 | €16,759 | -€8,460 | -€25,219 | |
| Operating profit (loss) | 9901 | €10,262 | -€11,074 | -€21,336 | |
| Financial income | 75/76B | €38 | €449 | +€411 | +1,080% |
| Recurring financial income | 75 | €38 | €449 | +€411 | +1,080% |
| Financial charges | 65/66B | €545 | €122 | -€423 | -77.6% |
| Recurring financial charges | 65 | €545 | €122 | -€423 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €9,755 | -€10,747 | -€20,501 | |
| Income taxes | 67/77 | €1,132 | €5,110 | +€3,978 | +352% |
| Profit (loss) for the period | 9904 | €8,623 | -€15,857 | -€24,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,623 | -€15,857 | -€24,480 |
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 31 October 2026 via checked.be.