B2B Formations: 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 Formations
Largest movements
- Cash +€17,237
up €17,237 (+87.9%), from €19,617 to €36,854
mainly Net result for the year (+€13,797) and Depreciation (+€3,134)
- Receivables within one year +€3,318
up €3,318 (+260.8%), from €1,272 to €4,590
of which Trade receivables: +€1,693
- Tangible fixed assets -€2,067
down €2,067 (-37.4%), from €5,529 to €3,462
- Intangible fixed assets -€1,067
down €1,067 (-33.6%), from €3,171 to €2,104
- Reserves +€13,797
up €13,797 (+86.1%), from €16,033 to €29,831
- Tax, wage and social debts +€1,929
up €1,929 (+123.5%), from €1,562 to €3,491
- Trade debts +€1,610
up €1,610 (+82.5%), from €1,951 to €3,560
- Taxes -€2,444
down €2,444 (-41.2%), from €5,935 to €3,491
- Depreciation +€2,432
up €2,432 (+347.0%), from €701 to €3,134
- Gross operating margin -€1,904
down €1,904 (-8.2%), from €23,165 to €21,260
- Financial charges +€291
up €291 (+536.3%), from €54 to €345
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 | €29,589 | €47,031 | +€17,442 | +58.9% |
| Fixed assets | 21/28 | €8,700 | €5,566 | -€3,134 | -36.0% |
| Intangible fixed assets | 21 | €3,171 | €2,104 | -€1,067 | -33.6% |
| Tangible fixed assets | 22/27 | €5,529 | €3,462 | -€2,067 | -37.4% |
| Plant, machinery and equipment | 23 | €5,529 | €3,462 | -€2,067 | -37.4% |
| Current assets | 29/58 | €20,889 | €41,465 | +€20,576 | +98.5% |
| Amounts receivable within one year | 40/41 | €1,272 | €4,590 | +€3,318 | +260.8% |
| Trade receivables | 40 | €1,272 | €2,965 | +€1,693 | +133.1% |
| Other amounts receivable | 41 | - | €1,625 | +€1,625 | |
| Cash at bank and in hand | 54/58 | €19,617 | €36,854 | +€17,237 | +87.9% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €29,589 | €47,031 | +€17,442 | +58.9% |
| Equity | 10/15 | €26,033 | €39,831 | +€13,797 | +53.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,033 | €29,831 | +€13,797 | +86.1% |
| Distributable reserves | 133 | €16,033 | €29,831 | +€13,797 | +86.1% |
| Amounts payable | 17/49 | €3,555 | €7,200 | +€3,645 | +102.5% |
| Amounts payable within one year | 42/48 | €3,555 | €7,200 | +€3,645 | +102.5% |
| Trade debts | 44 | €1,951 | €3,560 | +€1,610 | +82.5% |
| Suppliers | 440/4 | €1,951 | €3,560 | +€1,610 | +82.5% |
| Taxes, remuneration and social security | 45 | €1,562 | €3,491 | +€1,929 | +123.5% |
| Taxes | 450/3 | €1,562 | €3,491 | +€1,929 | +123.5% |
| Other amounts payable | 47/48 | €43 | €149 | +€106 | +248.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701 | €3,134 | +€2,432 | +347.0% |
| Other operating charges | 640/8 | €442 | €494 | +€52 | +11.7% |
| Gross operating margin | 9900 | €23,165 | €21,260 | -€1,904 | -8.2% |
| Operating profit (loss) | 9901 | €22,022 | €17,633 | -€4,388 | -19.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €54 | €345 | +€291 | +536.3% |
| Recurring financial charges | 65 | €54 | €345 | +€291 | +536.3% |
| Profit (loss) for the period before taxes | 9903 | €21,968 | €17,288 | -€4,680 | -21.3% |
| Income taxes | 67/77 | €5,935 | €3,491 | -€2,444 | -41.2% |
| Profit (loss) for the period | 9904 | €16,033 | €13,797 | -€2,236 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,033 | €13,797 | -€2,236 | -13.9% |
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 29 September 2026 via checked.be.