B-Vision: 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-Vision
Largest movements
- Cash +€162,780
up €162,780 (+3355.8%), from €4,851 to €167,631
mainly Net result for the year (+€100,218) and Tax, wage and social debts (+€43,274)
- Deferred charges and accrued income -€2,253
down €2,253 (-11.6%), from €19,428 to €17,175
- Reserves +€100,218
new in 2025: €100,218
- Tax, wage and social debts +€43,274
up €43,274 (+1818.1%), from €2,380 to €45,655
of which Taxes: +€41,274
- Other debts +€18,545
up €18,545 (+213.1%), from €8,702 to €27,247
- Gross operating margin +€129,212
up €129,212 (+1035.5%), from €12,478 to €141,691
- Taxes +€39,108
up €39,108 (+1720.4%), from €2,273 to €41,381
- Depreciation -€1,634
no longer reported in 2025 (was €1,634)
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 | €24,279 | €184,806 | +€160,527 | +661.2% |
| Current assets | 29/58 | €24,279 | €184,806 | +€160,527 | +661.2% |
| Cash at bank and in hand | 54/58 | €4,851 | €167,631 | +€162,780 | +3355.8% |
| Deferred charges and accrued income | 490/1 | €19,428 | €17,175 | -€2,253 | -11.6% |
| Total equity and liabilities | 10/49 | €24,279 | €184,806 | +€160,527 | +661.2% |
| Equity | 10/15 | €11,563 | €111,780 | +€100,218 | +866.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | - | €100,218 | +€100,218 | |
| Distributable reserves | 133 | - | €100,218 | +€100,218 | |
| Profit (loss) carried forward | 14 | €8,563 | €8,563 | = | 0.0% |
| Amounts payable | 17/49 | €12,716 | €73,025 | +€60,309 | +474.3% |
| Amounts payable within one year | 42/48 | €12,716 | €73,025 | +€60,309 | +474.3% |
| Trade debts | 44 | €1,634 | €124 | -€1,510 | -92.4% |
| Suppliers | 440/4 | €1,634 | €124 | -€1,510 | -92.4% |
| Taxes, remuneration and social security | 45 | €2,380 | €45,655 | +€43,274 | +1818.1% |
| Taxes | 450/3 | €2,380 | €43,655 | +€41,274 | +1734.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €8,702 | €27,247 | +€18,545 | +213.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,634 | - | -€1,634 | |
| Gross operating margin | 9900 | €12,478 | €141,691 | +€129,212 | +1035.5% |
| Operating profit (loss) | 9901 | €10,845 | €141,691 | +€130,846 | +1206.5% |
| Financial charges | 65/66B | €9 | €92 | +€83 | +916.7% |
| Recurring financial charges | 65 | €9 | €92 | +€83 | +916.7% |
| Profit (loss) for the period before taxes | 9903 | €10,836 | €141,599 | +€130,763 | +1206.8% |
| Income taxes | 67/77 | €2,273 | €41,381 | +€39,108 | +1720.4% |
| Profit (loss) for the period | 9904 | €8,563 | €100,218 | +€91,655 | +1070.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,563 | €100,218 | +€91,655 | +1070.4% |
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 8 October 2026 via checked.be.