B&Y: 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&Y
Largest movements
- Cash -€51,754
down €51,754 (-57.5%), from €90,008 to €38,254
mainly Contributions, distributions and other (-€300,000) and Deferred charges and accrued income (-€225)
- Tangible fixed assets -€9,170
down €9,170 (-9.3%), from €98,155 to €88,985
- Contributions -€240,190
down €240,190 (-39.1%), from €615,000 to €374,810
- Other debts +€182,525
up €182,525 (+2,155%), from €8,468 to €190,993
- Reserves -€34,362
down €34,362 (-21.3%), from €161,324 to €126,962
of which Distributable reserves: -€26,180
- Tax, wage and social debts +€28,108
up €28,108 (+221%), from €12,738 to €40,846
- Gross operating margin -€2,849
down €2,849 (-5.6%), from €51,021 to €48,172
- Taxes +€849
up €849 (+7.7%), from €11,027 to €11,876
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 | €798,562 | €737,864 | -€60,698 | -7.6% |
| Fixed assets | 21/28 | €708,155 | €698,985 | -€9,170 | -1.3% |
| Tangible fixed assets | 22/27 | €98,155 | €88,985 | -€9,170 | -9.3% |
| Land and buildings | 22 | €98,155 | €88,985 | -€9,170 | -9.3% |
| Financial fixed assets | 28 | €610,000 | €610,000 | = | 0.0% |
| Current assets | 29/58 | €90,408 | €38,879 | -€51,529 | -57.0% |
| Cash at bank and in hand | 54/58 | €90,008 | €38,254 | -€51,754 | -57.5% |
| Deferred charges and accrued income | 490/1 | €400 | €625 | +€225 | +56.3% |
| Total equity and liabilities | 10/49 | €798,562 | €737,864 | -€60,698 | -7.6% |
| Equity | 10/15 | €776,324 | €501,772 | -€274,552 | -35.4% |
| Contributions | 10/11 | €615,000 | €374,810 | -€240,190 | -39.1% |
| Contributions outside capital | 11 | €615,000 | - | -€615,000 | |
| Other | 1109/19 | €615,000 | - | -€615,000 | |
| Reserves | 13 | €161,324 | €126,962 | -€34,362 | -21.3% |
| Non-distributable reserves | 130/1 | €69,682 | €61,500 | -€8,182 | -11.7% |
| Reserves not available under the articles | 1311 | €69,682 | €61,500 | -€8,182 | -11.7% |
| Distributable reserves | 133 | €91,642 | €65,462 | -€26,180 | -28.6% |
| Amounts payable | 17/49 | €22,239 | €236,092 | +€213,853 | +962% |
| Amounts payable within one year | 42/48 | €22,239 | €236,092 | +€213,853 | +962% |
| Trade debts | 44 | €33 | €3,254 | +€3,221 | +9,733% |
| Suppliers | 440/4 | €33 | €3,254 | +€3,221 | +9,733% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,738 | €40,846 | +€28,108 | +221% |
| Taxes | 450/3 | €12,738 | €40,846 | +€28,108 | +221% |
| Other amounts payable | 47/48 | €8,468 | €190,993 | +€182,525 | +2,155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,170 | €9,170 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,331 | €1,625 | +€293 | +22.0% |
| Gross operating margin | 9900 | €51,021 | €48,172 | -€2,849 | -5.6% |
| Operating profit (loss) | 9901 | €40,520 | €37,378 | -€3,143 | -7.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €40,466 | €37,324 | -€3,142 | -7.8% |
| Income taxes | 67/77 | €11,027 | €11,876 | +€849 | +7.7% |
| Profit (loss) for the period | 9904 | €29,439 | €25,448 | -€3,991 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,439 | €25,448 | -€3,991 | -13.6% |
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 16 October 2026 via checked.be.