b2-interieur: what changed
What changed
b2-interieur
NACE 71.112, Activities of interior architects
not consecutivefiled annual accounts (NBB)
Net result for the year
€75,102
2023 · -€666+€75,768
Equity
€78,740
2023 · €3,638+€75,102
Cash
€21,182
2023 · €52,078-€30,895
Balance sheet total
€272,023
2023 · €304,763-€32,740
Largest movements
Assets
- Cash -€30,895
down €30,895 (-59.3%), from €52,078 to €21,182
Equity and liabilities
- Debts after one year -€208,660
down €208,660 (-100%), from €208,660 to €0
- Trade debts +€55,510
up €55,510 (+1,833%), from €3,028 to €58,538
- Current portion of long-term debt -€55,340
down €55,340 (-100%), from €55,340 to €0
- Reserves +€48,612
up €48,612 (+274%), from €17,728 to €66,340
of which Distributable reserves: +€48,612
- Provisions +€41,029
new in 2025: €41,029
Income statement
- Gross operating margin +€151,064
up €151,064 (+1,420%), from €10,637 to €161,701
- Provisions +€41,029
new in 2025: €41,029
- Taxes +€28,812
up €28,812 (+6,353%), from €454 to €29,265
- Other operating charges +€4,955
up €4,955 (+125%), from €3,969 to €8,924
- Depreciation +€3,066
up €3,066 (+157%), from €1,957 to €5,023
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€666
Gross operating margin
+€151,064
Depreciation
-€3,066
Provisions
-€41,029
Other operating charges
-€4,955
Financial income
-€123
Financial charges
+€2,689
Taxes
-€28,812
Result 2025
€75,102
raises the resultlowers the result
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,763 | €272,023 | -€32,740 | -10.7% |
| Fixed assets | 21/28 | €247,235 | €244,352 | -€2,883 | -1.2% |
| Tangible fixed assets | 22/27 | €247,235 | €244,352 | -€2,883 | -1.2% |
| Land and buildings | 22 | €240,000 | €240,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,721 | +€1,721 | |
| Furniture and vehicles | 24 | €1,190 | €237 | -€953 | -80.1% |
| Other tangible fixed assets | 26 | €6,044 | €2,394 | -€3,650 | -60.4% |
| Current assets | 29/58 | €57,528 | €27,670 | -€29,858 | -51.9% |
| Amounts receivable within one year | 40/41 | €4,692 | €4,585 | -€107 | -2.3% |
| Trade receivables | 40 | €4,640 | €4,280 | -€360 | -7.8% |
| Other amounts receivable | 41 | €52 | €305 | +€253 | +491% |
| Cash at bank and in hand | 54/58 | €52,078 | €21,182 | -€30,895 | -59.3% |
| Deferred charges and accrued income | 490/1 | €759 | €1,903 | +€1,145 | +151% |
| Total equity and liabilities | 10/49 | €304,763 | €272,023 | -€32,740 | -10.7% |
| Equity | 10/15 | €3,638 | €78,740 | +€75,102 | +2,064% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,728 | €66,340 | +€48,612 | +274% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,868 | €64,480 | +€48,612 | +306% |
| Profit (loss) carried forward | 14 | -€26,490 | €0 | +€26,490 | |
| Provisions and deferred taxes | 16 | - | €41,029 | +€41,029 | |
| Provisions for liabilities and charges | 160/5 | - | €41,029 | +€41,029 | |
| Environmental obligations | 163 | - | €29,000 | +€29,000 | |
| Other liabilities and charges | 164/5 | - | €12,029 | +€12,029 | |
| Amounts payable | 17/49 | €301,125 | €152,254 | -€148,871 | -49.4% |
| Amounts payable after more than one year | 17 | €208,660 | €0 | -€208,660 | -100% |
| Financial debts | 170/4 | €208,660 | €0 | -€208,660 | -100% |
| Amounts payable within one year | 42/48 | €92,465 | €152,254 | +€59,789 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €55,340 | €0 | -€55,340 | -100% |
| Financial debts | 43 | €398 | €0 | -€398 | -100% |
| Credit institutions | 430/8 | €398 | €0 | -€398 | -100% |
| Trade debts | 44 | €3,028 | €58,538 | +€55,510 | +1,833% |
| Suppliers | 440/4 | €3,028 | €58,538 | +€55,510 | +1,833% |
| Taxes, remuneration and social security | 45 | €1,486 | €29,822 | +€28,336 | +1,907% |
| Taxes | 450/3 | €1,486 | €29,822 | +€28,336 | +1,907% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,213 | €63,894 | +€31,682 | +98.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,957 | €5,023 | +€3,066 | +157% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €41,029 | +€41,029 | |
| Other operating charges | 640/8 | €3,969 | €8,924 | +€4,955 | +125% |
| Gross operating margin | 9900 | €10,637 | €161,701 | +€151,064 | +1,420% |
| Operating profit (loss) | 9901 | €4,711 | €106,725 | +€102,014 | +2,165% |
| Financial income | 75/76B | €159 | €36 | -€123 | -77.6% |
| Recurring financial income | 75 | €159 | €36 | -€123 | -77.6% |
| Financial charges | 65/66B | €5,082 | €2,393 | -€2,689 | -52.9% |
| Recurring financial charges | 65 | €5,082 | €2,393 | -€2,689 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€212 | €104,367 | +€104,579 | |
| Income taxes | 67/77 | €454 | €29,265 | +€28,812 | +6,353% |
| Profit (loss) for the period | 9904 | -€666 | €75,102 | +€75,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€666 | €75,102 | +€75,768 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.