B24C: 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.
B24C
Largest movements
- Cash +€12,753
up €12,753 (+370.2%), from €3,445 to €16,198
mainly Receivables within one year (+€10,124) and Current investments (+€10,063)
- Receivables within one year -€10,124
no longer reported in 2025 (was €10,124)
of which Other amounts receivable: -€7,404
- Current investments -€10,063
down €10,063 (-16.0%), from €62,885 to €52,822
- Tangible fixed assets -€3,177
down €3,177 (-64.9%), from €4,894 to €1,716
- Financial fixed assets +€2,339
up €2,339 (+1.9%), from €124,677 to €127,016
- Profit (loss) carried forward -€11,219
down €11,219 (-16.7%), from -€67,066 to -€78,284
- Tax, wage and social debts +€2,739
new in 2025: €2,739
- Gross operating margin +€53,763
up €53,763 (+87.8%), from -€61,241 to -€7,478
- Depreciation -€2,452
down €2,452 (-43.6%), from €5,630 to €3,177
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 | €210,847 | €201,713 | -€9,134 | -4.3% |
| Fixed assets | 21/28 | €129,570 | €128,732 | -€838 | -0.6% |
| Tangible fixed assets | 22/27 | €4,894 | €1,716 | -€3,177 | -64.9% |
| Furniture and vehicles | 24 | €4,894 | €1,716 | -€3,177 | -64.9% |
| Financial fixed assets | 28 | €124,677 | €127,016 | +€2,339 | +1.9% |
| Current assets | 29/58 | €81,277 | €72,980 | -€8,296 | -10.2% |
| Amounts receivable within one year | 40/41 | €10,124 | - | -€10,124 | |
| Trade receivables | 40 | €2,720 | - | -€2,720 | |
| Other amounts receivable | 41 | €7,404 | - | -€7,404 | |
| Current investments | 50/53 | €62,885 | €52,822 | -€10,063 | -16.0% |
| Cash at bank and in hand | 54/58 | €3,445 | €16,198 | +€12,753 | +370.2% |
| Deferred charges and accrued income | 490/1 | €4,823 | €3,961 | -€862 | -17.9% |
| Total equity and liabilities | 10/49 | €210,847 | €201,713 | -€9,134 | -4.3% |
| Equity | 10/15 | €210,044 | €198,825 | -€11,219 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €258,510 | €258,510 | = | 0.0% |
| 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 | €256,650 | €256,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,066 | -€78,284 | -€11,219 | -16.7% |
| Amounts payable | 17/49 | €803 | €2,887 | +€2,085 | +259.7% |
| Amounts payable within one year | 42/48 | €803 | €2,887 | +€2,085 | +259.7% |
| Trade debts | 44 | €803 | €148 | -€655 | -81.5% |
| Suppliers | 440/4 | €803 | €148 | -€655 | -81.5% |
| Taxes, remuneration and social security | 45 | - | €2,739 | +€2,739 | |
| Taxes | 450/3 | - | €2,739 | +€2,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,630 | €3,177 | -€2,452 | -43.6% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | -€61,241 | -€7,478 | +€53,763 | +87.8% |
| Operating profit (loss) | 9901 | -€66,870 | -€10,893 | +€55,977 | +83.7% |
| Financial charges | 65/66B | €195 | €40 | -€155 | -79.5% |
| Recurring financial charges | 65 | €195 | €40 | -€155 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | -€67,066 | -€10,933 | +€56,132 | +83.7% |
| Income taxes | 67/77 | - | €285 | +€285 | |
| Profit (loss) for the period | 9904 | -€67,066 | -€11,219 | +€55,847 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,066 | -€11,219 | +€55,847 | +83.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.