B2A 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.
B2A SOLUTIONS
Largest movements
- Receivables within one year +€64,670
up €64,670 (+201.9%), from €32,030 to €96,699
of which Trade receivables: +€71,323
- Cash -€15,420
down €15,420 (-77.0%), from €20,025 to €4,605
mainly Receivables within one year (-€64,670) and Contributions, distributions and other (-€30,500)
- Tangible fixed assets -€15,409
down €15,409 (-35.6%), from €43,266 to €27,857
of which Furniture and vehicles: -€13,594
- Other debts +€29,138
up €29,138 (+437.4%), from €6,662 to €35,800
- Profit (loss) carried forward +€18,874
up €18,874, from -€16,487 to €2,387
- Reserves -€15,500
down €15,500 (-60.8%), from €25,500 to €10,000
- Tax, wage and social debts +€12,730
up €12,730 (+183.0%), from €6,957 to €19,688
- Debts after one year -€8,684
down €8,684 (-26.5%), from €32,720 to €24,036
- Gross operating margin -€31,982
down €31,982 (-33.8%), from €94,729 to €62,747
- Staff costs -€18,085
no longer reported in 2025 (was €18,085)
- Taxes +€9,657
up €9,657 (+4385.9%), from €220 to €9,877
- Financial charges -€1,394
down €1,394 (-37.7%), from €3,698 to €2,304
- Depreciation -€982
down €982 (-5.8%), from €16,992 to €16,010
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 | €96,138 | €130,606 | +€34,468 | +35.9% |
| Fixed assets | 21/28 | €43,266 | €27,857 | -€15,409 | -35.6% |
| Tangible fixed assets | 22/27 | €43,266 | €27,857 | -€15,409 | -35.6% |
| Plant, machinery and equipment | 23 | €3,340 | €1,525 | -€1,815 | -54.3% |
| Furniture and vehicles | 24 | €39,926 | €26,332 | -€13,594 | -34.0% |
| Current assets | 29/58 | €52,872 | €102,749 | +€49,877 | +94.3% |
| Amounts receivable within one year | 40/41 | €32,030 | €96,699 | +€64,670 | +201.9% |
| Trade receivables | 40 | €25,159 | €96,481 | +€71,323 | +283.5% |
| Other amounts receivable | 41 | €6,871 | €218 | -€6,653 | -96.8% |
| Cash at bank and in hand | 54/58 | €20,025 | €4,605 | -€15,420 | -77.0% |
| Deferred charges and accrued income | 490/1 | €817 | €1,445 | +€628 | +76.8% |
| Total equity and liabilities | 10/49 | €96,138 | €130,606 | +€34,468 | +35.9% |
| Equity | 10/15 | €28,063 | €31,437 | +€3,374 | +12.0% |
| Contributions | 10/11 | €19,050 | €19,050 | = | 0.0% |
| Reserves | 13 | €25,500 | €10,000 | -€15,500 | -60.8% |
| Distributable reserves | 133 | €25,500 | €10,000 | -€15,500 | -60.8% |
| Profit (loss) carried forward | 14 | -€16,487 | €2,387 | +€18,874 | |
| Amounts payable | 17/49 | €68,075 | €99,169 | +€31,094 | +45.7% |
| Amounts payable after more than one year | 17 | €32,720 | €24,036 | -€8,684 | -26.5% |
| Financial debts | 170/4 | €32,720 | €24,036 | -€8,684 | -26.5% |
| Amounts payable within one year | 42/48 | €35,355 | €75,133 | +€39,778 | +112.5% |
| Current portion of amounts payable after more than one year | 42 | €18,955 | €15,389 | -€3,567 | -18.8% |
| Trade debts | 44 | €2,780 | €4,256 | +€1,476 | +53.1% |
| Suppliers | 440/4 | €2,780 | €4,256 | +€1,476 | +53.1% |
| Taxes, remuneration and social security | 45 | €6,957 | €19,688 | +€12,730 | +183.0% |
| Taxes | 450/3 | €6,957 | €19,688 | +€12,730 | +183.0% |
| Other amounts payable | 47/48 | €6,662 | €35,800 | +€29,138 | +437.4% |
| Remuneration, social security and pensions | 62 | €18,085 | - | -€18,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,992 | €16,010 | -€982 | -5.8% |
| Other operating charges | 640/8 | €781 | €807 | +€26 | +3.3% |
| Gross operating margin | 9900 | €94,729 | €62,747 | -€31,982 | -33.8% |
| Operating profit (loss) | 9901 | €58,870 | €45,930 | -€12,940 | -22.0% |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Financial charges | 65/66B | €3,698 | €2,304 | -€1,394 | -37.7% |
| Recurring financial charges | 65 | €3,698 | €2,304 | -€1,394 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €55,173 | €43,751 | -€11,422 | -20.7% |
| Income taxes | 67/77 | €220 | €9,877 | +€9,657 | +4385.9% |
| Profit (loss) for the period | 9904 | €54,953 | €33,874 | -€21,079 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,953 | €33,874 | -€21,079 | -38.4% |
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 10 October 2026 via checked.be.