B2B CLEAN: 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.
B2B CLEAN
Largest movements
- Cash -€4,999
down €4,999 (-36.3%), from €13,783 to €8,784
mainly Trade debts (-€5,204) and Receivables within one year (-€2,256)
- Receivables within one year +€2,256
up €2,256 (+10.5%), from €21,467 to €23,723
- Trade debts -€5,204
down €5,204 (-24.9%), from €20,876 to €15,672
of which Suppliers: -€3,623
- Other debts +€2,000
up €2,000 (+128.6%), from €1,555 to €3,555
- Profit (loss) carried forward +€360
up €360 (+8.3%), from €4,315 to €4,675
- Purchases and services -€10,628
down €10,628 (-14.9%), from €71,418 to €60,790
- Turnover -€8,124
down €8,124 (-11.3%), from €72,094 to €63,970
- Gross operating margin +€2,504
up €2,504 (+370.4%), from €676 to €3,181
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 | €35,445 | €32,612 | -€2,833 | -8.0% |
| Fixed assets | 21/28 | €195 | €105 | -€91 | -46.4% |
| Tangible fixed assets | 22/27 | €195 | €105 | -€91 | -46.4% |
| Furniture and vehicles | 24 | €195 | €105 | -€91 | -46.4% |
| Current assets | 29/58 | €35,250 | €32,507 | -€2,743 | -7.8% |
| Amounts receivable within one year | 40/41 | €21,467 | €23,723 | +€2,256 | +10.5% |
| Trade receivables | 40 | €21,467 | €23,723 | +€2,256 | +10.5% |
| Cash at bank and in hand | 54/58 | €13,783 | €8,784 | -€4,999 | -36.3% |
| Total equity and liabilities | 10/49 | €35,445 | €32,612 | -€2,833 | -8.0% |
| Equity | 10/15 | €10,640 | €10,999 | +€360 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124 | €124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €124 | €124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,315 | €4,675 | +€360 | +8.3% |
| Amounts payable | 17/49 | €24,805 | €21,613 | -€3,193 | -12.9% |
| Amounts payable within one year | 42/48 | €24,805 | €21,613 | -€3,193 | -12.9% |
| Trade debts | 44 | €20,876 | €15,672 | -€5,204 | -24.9% |
| Suppliers | 440/4 | €18,361 | €14,737 | -€3,623 | -19.7% |
| Bills of exchange payable | 441 | €2,515 | €935 | -€1,581 | -62.8% |
| Taxes, remuneration and social security | 45 | €2,374 | €2,385 | +€11 | +0.5% |
| Taxes | 450/3 | €2,374 | €2,385 | +€11 | +0.5% |
| Other amounts payable | 47/48 | €1,555 | €3,555 | +€2,000 | +128.6% |
| Turnover | 70 | €72,094 | €63,970 | -€8,124 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,418 | €60,790 | -€10,628 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €91 | +€14 | +18.5% |
| Other operating charges | 640/8 | €384 | €637 | +€253 | +65.8% |
| Gross operating margin | 9900 | €676 | €3,181 | +€2,504 | +370.4% |
| Operating profit (loss) | 9901 | €215 | €2,453 | +€2,237 | +1039.6% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €54 | €46 | -€7 | -13.4% |
| Recurring financial charges | 65 | €54 | €46 | -€7 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €175 | €2,406 | +€2,231 | +1274.4% |
| Income taxes | 67/77 | €19 | €47 | +€27 | +139.8% |
| Profit (loss) for the period | 9904 | €156 | €2,360 | +€2,204 | +1416.4% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €2,360 | +€2,204 | +1416.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.