B2B FACTS: 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.
B2B FACTS
Largest movements
- Cash +€3,886
up €3,886 (+492%), from €789 to €4,675
mainly Net result for the year (+€17,192) and Receivables within one year (+€1,839)
- Receivables within one year -€1,839
down €1,839 (-7.5%), from €24,433 to €22,594
of which Trade receivables: -€1,327
- Profit (loss) carried forward +€17,192
up €17,192 (+65.3%), from -€26,312 to -€9,119
- Trade debts -€16,564
down €16,564 (-65.8%), from €25,167 to €8,604
- Tax, wage and social debts +€1,196
new in 2025: €1,196
- Gross operating margin +€16,223
up €16,223 (+1,007%), from €1,610 to €17,834
- Depreciation -€674
no longer reported in 2025 (was €674)
- Other operating charges +€495
up €495 (+419%), from €118 to €613
- Financial charges -€389
down €389 (-93.2%), from €417 to €28
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 | €26,024 | €27,849 | +€1,824 | +7.0% |
| Current assets | 29/58 | €26,024 | €27,849 | +€1,824 | +7.0% |
| Amounts receivable within one year | 40/41 | €24,433 | €22,594 | -€1,839 | -7.5% |
| Trade receivables | 40 | €9,155 | €7,828 | -€1,327 | -14.5% |
| Other amounts receivable | 41 | €15,278 | €14,766 | -€512 | -3.3% |
| Cash at bank and in hand | 54/58 | €789 | €4,675 | +€3,886 | +492% |
| Deferred charges and accrued income | 490/1 | €802 | €579 | -€223 | -27.8% |
| Total equity and liabilities | 10/49 | €26,024 | €27,849 | +€1,824 | +7.0% |
| Equity | 10/15 | -€6,970 | €10,222 | +€17,192 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €791 | €791 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | €41 | €41 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,312 | -€9,119 | +€17,192 | +65.3% |
| Amounts payable | 17/49 | €32,995 | €17,627 | -€15,368 | -46.6% |
| Amounts payable within one year | 42/48 | €32,995 | €17,627 | -€15,368 | -46.6% |
| Trade debts | 44 | €25,167 | €8,604 | -€16,564 | -65.8% |
| Suppliers | 440/4 | €25,167 | €8,604 | -€16,564 | -65.8% |
| Taxes, remuneration and social security | 45 | - | €1,196 | +€1,196 | |
| Taxes | 450/3 | - | €1,196 | +€1,196 | |
| Other amounts payable | 47/48 | €7,827 | €7,827 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | - | -€674 | |
| Other operating charges | 640/8 | €118 | €613 | +€495 | +419% |
| Gross operating margin | 9900 | €1,610 | €17,834 | +€16,223 | +1,007% |
| Operating profit (loss) | 9901 | €818 | €17,221 | +€16,403 | +2,005% |
| Financial charges | 65/66B | €417 | €28 | -€389 | -93.2% |
| Recurring financial charges | 65 | €417 | €28 | -€389 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €401 | €17,192 | +€16,791 | +4,189% |
| Profit (loss) for the period | 9904 | €401 | €17,192 | +€16,791 | +4,189% |
| Profit (loss) for the period to be appropriated | 9905 | €401 | €17,192 | +€16,791 | +4,189% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.