B&Z Solutions: 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&Z Solutions
Largest movements
- Receivables within one year -€3,705
down €3,705 (-83.5%), from €4,439 to €734
of which Trade receivables: -€3,098
- Cash -€3,203
down €3,203 (-85.3%), from €3,753 to €550
mainly Net result for the year (-€14,585) and Trade debts (-€1,509)
- Profit (loss) carried forward -€14,585
down €14,585 (-428%), from -€3,405 to -€17,990
- Short-term financial debts +€5,440
new in 2025: €5,440
- Other debts +€4,505
up €4,505 (+1,390%), from €324 to €4,829
- Trade debts -€1,509
down €1,509 (-78.9%), from €1,913 to €403
- Tax, wage and social debts -€758
down €758 (-24.0%), from €3,163 to €2,404
- Gross operating margin -€12,304
down €12,304, from €37 to -€12,267
- Other operating charges -€851
down €851 (-34.8%), from €2,448 to €1,597
- Taxes -€663
no longer reported in 2025 (was €663)
- Financial charges +€390
up €390 (+118%), from €331 to €721
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 | €12,692 | €5,784 | -€6,908 | -54.4% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €8,192 | €1,284 | -€6,908 | -84.3% |
| Amounts receivable within one year | 40/41 | €4,439 | €734 | -€3,705 | -83.5% |
| Trade receivables | 40 | €3,098 | - | -€3,098 | |
| Other amounts receivable | 41 | €1,341 | €734 | -€607 | -45.3% |
| Cash at bank and in hand | 54/58 | €3,753 | €550 | -€3,203 | -85.3% |
| Total equity and liabilities | 10/49 | €12,692 | €5,784 | -€6,908 | -54.4% |
| Equity | 10/15 | €7,292 | -€7,293 | -€14,585 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,697 | €8,697 | = | 0.0% |
| Distributable reserves | 133 | €8,697 | €8,697 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,405 | -€17,990 | -€14,585 | -428% |
| Amounts payable | 17/49 | €5,400 | €13,077 | +€7,677 | +142% |
| Amounts payable within one year | 42/48 | €5,400 | €13,077 | +€7,677 | +142% |
| Financial debts | 43 | - | €5,440 | +€5,440 | |
| Credit institutions | 430/8 | - | €5,440 | +€5,440 | |
| Trade debts | 44 | €1,913 | €403 | -€1,509 | -78.9% |
| Suppliers | 440/4 | €1,913 | €403 | -€1,509 | -78.9% |
| Taxes, remuneration and social security | 45 | €3,163 | €2,404 | -€758 | -24.0% |
| Taxes | 450/3 | €3,163 | €2,404 | -€758 | -24.0% |
| Other amounts payable | 47/48 | €324 | €4,829 | +€4,505 | +1,390% |
| Non-recurring operating income | 76A | - | €2,761 | +€2,761 | |
| Other operating charges | 640/8 | €2,448 | €1,597 | -€851 | -34.8% |
| Gross operating margin | 9900 | €37 | -€12,267 | -€12,304 | |
| Operating profit (loss) | 9901 | -€2,411 | -€13,864 | -€11,453 | -475% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €331 | €721 | +€390 | +118% |
| Recurring financial charges | 65 | €331 | €721 | +€390 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€2,742 | -€14,585 | -€11,843 | -432% |
| Income taxes | 67/77 | €663 | - | -€663 | |
| Profit (loss) for the period | 9904 | -€3,405 | -€14,585 | -€11,180 | -328% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,405 | -€14,585 | -€11,180 | -328% |
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 23 October 2026 via checked.be.