B2A Sales Unit: 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.
B2A Sales Unit
Largest movements
- Cash +€87,637
up €87,637 (+14.9%), from €588,189 to €675,826
mainly Other debts (+€183,685) and Net result for the year (+€105,670)
- Tangible fixed assets -€24,705
down €24,705 (-7.6%), from €324,334 to €299,629
of which Land and buildings: -€20,098
- Receivables within one year +€23,502
up €23,502 (+32.7%), from €71,789 to €95,291
of which Trade receivables: +€34,963
- Stocks and contracts -€14,166
down €14,166 (-42.1%), from €33,659 to €19,493
- Other debts +€183,685
up €183,685 (+525%), from €35,000 to €218,685
- Reserves -€113,015
down €113,015 (-13.1%), from €864,456 to €751,442
- Debts after one year -€24,473
down €24,473 (-10.5%), from €232,927 to €208,454
- Trade debts +€16,088
up €16,088 (+1,910%), from €842 to €16,930
- Staff costs +€36,613
up €36,613 (+21.9%), from €167,110 to €203,723
- Gross operating margin +€34,116
up €34,116 (+9.0%), from €380,037 to €414,153
- Taxes +€4,192
up €4,192 (+9.2%), from €45,437 to €49,630
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 | €1,275,590 | €1,348,433 | +€72,843 | +5.7% |
| Fixed assets | 21/28 | €324,334 | €299,629 | -€24,705 | -7.6% |
| Tangible fixed assets | 22/27 | €324,334 | €299,629 | -€24,705 | -7.6% |
| Land and buildings | 22 | €276,906 | €256,808 | -€20,098 | -7.3% |
| Plant, machinery and equipment | 23 | €4,778 | €3,323 | -€1,455 | -30.4% |
| Furniture and vehicles | 24 | €4,523 | €8,788 | +€4,265 | +94.3% |
| Other tangible fixed assets | 26 | €38,128 | €30,711 | -€7,418 | -19.5% |
| Current assets | 29/58 | €951,256 | €1,048,803 | +€97,548 | +10.3% |
| Stocks and contracts in progress | 3 | €33,659 | €19,493 | -€14,166 | -42.1% |
| Stocks | 30/36 | €33,659 | €19,493 | -€14,166 | -42.1% |
| Amounts receivable within one year | 40/41 | €71,789 | €95,291 | +€23,502 | +32.7% |
| Trade receivables | 40 | €23,825 | €58,788 | +€34,963 | +147% |
| Other amounts receivable | 41 | €47,964 | €36,504 | -€11,461 | -23.9% |
| Current investments | 50/53 | €250,225 | €250,225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €588,189 | €675,826 | +€87,637 | +14.9% |
| Deferred charges and accrued income | 490/1 | €7,394 | €7,969 | +€575 | +7.8% |
| Total equity and liabilities | 10/49 | €1,275,590 | €1,348,433 | +€72,843 | +5.7% |
| Equity | 10/15 | €883,056 | €770,042 | -€113,015 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €864,456 | €751,442 | -€113,015 | -13.1% |
| Distributable reserves | 133 | €864,456 | €751,442 | -€113,015 | -13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €392,534 | €578,391 | +€185,858 | +47.3% |
| Amounts payable after more than one year | 17 | €232,927 | €208,454 | -€24,473 | -10.5% |
| Financial debts | 170/4 | €232,927 | €208,454 | -€24,473 | -10.5% |
| Amounts payable within one year | 42/48 | €158,107 | €368,063 | +€209,956 | +133% |
| Current portion of amounts payable after more than one year | 42 | €24,411 | €24,473 | +€62 | +0.3% |
| Financial debts | 43 | €14,321 | €14,397 | +€77 | +0.5% |
| Credit institutions | 430/8 | €14,321 | €14,397 | +€77 | +0.5% |
| Trade debts | 44 | €842 | €16,930 | +€16,088 | +1,910% |
| Suppliers | 440/4 | €842 | €16,930 | +€16,088 | +1,910% |
| Advances received on contracts in progress | 46 | €20,207 | €20,207 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €63,326 | €73,370 | +€10,044 | +15.9% |
| Taxes | 450/3 | €33,147 | €36,562 | +€3,414 | +10.3% |
| Remuneration and social security | 454/9 | €30,179 | €36,809 | +€6,630 | +22.0% |
| Other amounts payable | 47/48 | €35,000 | €218,685 | +€183,685 | +525% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,875 | +€375 | +25.0% |
| Non-recurring operating income | 76A | €572 | €0 | -€572 | -100% |
| Remuneration, social security and pensions | 62 | €167,110 | €203,723 | +€36,613 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,258 | €32,787 | -€471 | -1.4% |
| Other operating charges | 640/8 | €5,466 | €5,192 | -€274 | -5.0% |
| Non-recurring operating charges | 66A | €24,822 | €0 | -€24,822 | -100% |
| Gross operating margin | 9900 | €380,037 | €414,153 | +€34,116 | +9.0% |
| Operating profit (loss) | 9901 | €149,382 | €172,450 | +€23,069 | +15.4% |
| Financial income | 75/76B | €1,957 | €1,412 | -€545 | -27.8% |
| Recurring financial income | 75 | €1,957 | €1,412 | -€545 | -27.8% |
| Financial charges | 65/66B | €17,857 | €18,562 | +€705 | +3.9% |
| Recurring financial charges | 65 | €17,857 | €18,562 | +€705 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €133,481 | €155,300 | +€21,819 | +16.3% |
| Income taxes | 67/77 | €45,437 | €49,630 | +€4,192 | +9.2% |
| Profit (loss) for the period | 9904 | €88,044 | €105,670 | +€17,626 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,044 | €105,670 | +€17,626 | +20.0% |
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 16 October 2026 via checked.be.