B YOUR BEST: 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 YOUR BEST
Largest movements
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Cash -€4,563
down €4,563 (-59.6%), from €7,654 to €3,091
mainly Net result for the year (-€5,473) and Debts after one year (-€5,000)
- Tangible fixed assets -€1,951
down €1,951 (-76.2%), from €2,560 to €609
- Receivables within one year +€939
up €939 (+15.0%), from €6,269 to €7,207
of which Trade receivables: +€931
- Profit (loss) carried forward -€5,473
down €5,473 (-8.6%), from -€63,842 to -€69,314
- Debts after one year -€5,000
down €5,000 (-10.5%), from €47,500 to €42,500
- Short-term financial debts +€4,170
new in 2025: €4,170
- Current portion of long-term debt -€3,505
no longer reported in 2025 (was €3,505)
- Tax, wage and social debts +€2,152
up €2,152 (+10.0%), from €21,593 to €23,746
of which Remuneration and social security: +€2,400
- Gross operating margin -€4,509
down €4,509 (-83.5%), from €5,400 to €891
- Other operating charges -€933
down €933 (-64.5%), from €1,448 to €515
- Depreciation -€830
down €830 (-10.7%), from €7,781 to €6,951
- Financial income +€197
up €197 (+12.3%), from €1,602 to €1,799
- Taxes -€117
down €117 (-98.0%), from €120 to €2
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 | €39,844 | €29,268 | -€10,576 | -26.5% |
| Fixed assets | 21/28 | €25,921 | €18,970 | -€6,951 | -26.8% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €2,560 | €609 | -€1,951 | -76.2% |
| Furniture and vehicles | 24 | €2,560 | €609 | -€1,951 | -76.2% |
| Financial fixed assets | 28 | €3,361 | €3,361 | = | 0.0% |
| Current assets | 29/58 | €13,923 | €10,299 | -€3,624 | -26.0% |
| Amounts receivable within one year | 40/41 | €6,269 | €7,207 | +€939 | +15.0% |
| Trade receivables | 40 | €6,266 | €7,197 | +€931 | +14.9% |
| Other amounts receivable | 41 | €3 | €11 | +€8 | +300.0% |
| Cash at bank and in hand | 54/58 | €7,654 | €3,091 | -€4,563 | -59.6% |
| Total equity and liabilities | 10/49 | €39,844 | €29,268 | -€10,576 | -26.5% |
| Equity | 10/15 | -€43,650 | -€50,714 | -€7,064 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,842 | -€69,314 | -€5,473 | -8.6% |
| Investment grants | 15 | €1,592 | - | -€1,592 | |
| Amounts payable | 17/49 | €83,494 | €79,983 | -€3,511 | -4.2% |
| Amounts payable after more than one year | 17 | €47,500 | €42,500 | -€5,000 | -10.5% |
| Financial debts | 170/4 | €47,500 | €42,500 | -€5,000 | -10.5% |
| Amounts payable within one year | 42/48 | €35,994 | €37,483 | +€1,489 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €3,505 | - | -€3,505 | |
| Financial debts | 43 | - | €4,170 | +€4,170 | |
| Credit institutions | 430/8 | - | €4,170 | +€4,170 | |
| Trade debts | 44 | €7,324 | €6,006 | -€1,318 | -18.0% |
| Suppliers | 440/4 | €7,324 | €6,006 | -€1,318 | -18.0% |
| Advances received on contracts in progress | 46 | €860 | €860 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,593 | €23,746 | +€2,152 | +10.0% |
| Taxes | 450/3 | €7,343 | €7,096 | -€248 | -3.4% |
| Remuneration and social security | 454/9 | €14,250 | €16,650 | +€2,400 | +16.8% |
| Other amounts payable | 47/48 | €2,712 | €2,702 | -€11 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,781 | €6,951 | -€830 | -10.7% |
| Other operating charges | 640/8 | €1,448 | €515 | -€933 | -64.5% |
| Gross operating margin | 9900 | €5,400 | €891 | -€4,509 | -83.5% |
| Operating profit (loss) | 9901 | -€3,829 | -€6,575 | -€2,746 | -71.7% |
| Financial income | 75/76B | €1,602 | €1,799 | +€197 | +12.3% |
| Recurring financial income | 75 | €1,602 | €1,799 | +€197 | +12.3% |
| Financial charges | 65/66B | €747 | €695 | -€53 | -7.0% |
| Recurring financial charges | 65 | €747 | €695 | -€53 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,974 | -€5,470 | -€2,496 | -83.9% |
| Income taxes | 67/77 | €120 | €2 | -€117 | -98.0% |
| Profit (loss) for the period | 9904 | -€3,093 | -€5,473 | -€2,379 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,093 | -€5,473 | -€2,379 | -76.9% |
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 6 October 2026 via checked.be.