B2 development: 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.
B2 development
Largest movements
- Receivables within one year +€54,062
up €54,062 (+947.3%), from €5,707 to €59,769
of which Trade receivables: +€51,500
- Stocks and contracts +€8,090
up €8,090 (+37.0%), from €21,837 to €29,927
- Cash -€2,303
down €2,303 (-84.7%), from €2,721 to €417
mainly Receivables within one year (-€54,062) and Stocks and contracts (-€8,090)
- Other debts +€64,500
up €64,500 (+322.5%), from €20,000 to €84,500
- Profit (loss) carried forward -€5,203
down €5,203 (-53.4%), from -€9,735 to -€14,938
- Gross operating margin -€3,043
down €3,043 (-158.0%), from -€1,926 to -€4,969
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 | €30,265 | €90,114 | +€59,849 | +197.8% |
| Current assets | 29/58 | €30,265 | €90,114 | +€59,849 | +197.8% |
| Stocks and contracts in progress | 3 | €21,837 | €29,927 | +€8,090 | +37.0% |
| Stocks | 30/36 | €21,837 | €29,927 | +€8,090 | +37.0% |
| Amounts receivable within one year | 40/41 | €5,707 | €59,769 | +€54,062 | +947.3% |
| Trade receivables | 40 | - | €51,500 | +€51,500 | |
| Other amounts receivable | 41 | €5,707 | €8,269 | +€2,562 | +44.9% |
| Cash at bank and in hand | 54/58 | €2,721 | €417 | -€2,303 | -84.7% |
| Total equity and liabilities | 10/49 | €30,265 | €90,114 | +€59,849 | +197.8% |
| Equity | 10/15 | €10,265 | €5,062 | -€5,203 | -50.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,735 | -€14,938 | -€5,203 | -53.4% |
| Amounts payable | 17/49 | €20,000 | €85,052 | +€65,052 | +325.3% |
| Amounts payable within one year | 42/48 | €20,000 | €85,052 | +€65,052 | +325.3% |
| Trade debts | 44 | - | €371 | +€371 | |
| Suppliers | 440/4 | - | €371 | +€371 | |
| Taxes, remuneration and social security | 45 | - | €181 | +€181 | |
| Taxes | 450/3 | - | €181 | +€181 | |
| Other amounts payable | 47/48 | €20,000 | €84,500 | +€64,500 | +322.5% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€1,926 | -€4,969 | -€3,043 | -158.0% |
| Operating profit (loss) | 9901 | -€2,066 | -€5,113 | -€3,047 | -147.4% |
| Financial charges | 65/66B | €60 | €90 | +€30 | +50.0% |
| Recurring financial charges | 65 | €60 | €90 | +€30 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,126 | -€5,203 | -€3,077 | -144.7% |
| Profit (loss) for the period | 9904 | -€2,126 | -€5,203 | -€3,077 | -144.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,126 | -€5,203 | -€3,077 | -144.7% |
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.