B2BIS: 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.
B2BIS
Largest movements
- Receivables within one year +€39,055
up €39,055 (+108.0%), from €36,171 to €75,226
of which Other amounts receivable: +€53,581
- Receivables after one year -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Cash -€26,527
down €26,527 (-67.3%), from €39,436 to €12,909
mainly Receivables within one year (-€39,055) and Net result for the year (-€14,297)
- Tangible fixed assets +€3,715
up €3,715 (+29.3%), from €12,661 to €16,376
of which Furniture and vehicles: +€5,966
- Current investments -€3,465
down €3,465 (-11.7%), from €29,569 to €26,104
- Profit (loss) carried forward -€14,297
down €14,297 (-79.6%), from -€17,954 to -€32,252
- Tax, wage and social debts -€5,311
down €5,311 (-42.3%), from €12,548 to €7,236
- Gross operating margin -€47,567
down €47,567 (-93.5%), from €50,887 to €3,320
- Other operating charges +€18,010
up €18,010 (+949.5%), from €1,897 to €19,907
- Write-downs -€8,585
new in 2025: -€8,585
- Financial income -€1,253
down €1,253 (-34.5%), from €3,628 to €2,375
- Depreciation +€864
up €864 (+38.4%), from €2,251 to €3,115
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 | €158,620 | €137,669 | -€20,951 | -13.2% |
| Fixed assets | 21/28 | €12,661 | €16,376 | +€3,715 | +29.3% |
| Tangible fixed assets | 22/27 | €12,661 | €16,376 | +€3,715 | +29.3% |
| Plant, machinery and equipment | 23 | €7,193 | €6,394 | -€799 | -11.1% |
| Furniture and vehicles | 24 | - | €5,966 | +€5,966 | |
| Other tangible fixed assets | 26 | €5,468 | €4,016 | -€1,452 | -26.6% |
| Current assets | 29/58 | €145,959 | €121,293 | -€24,666 | -16.9% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100.0% |
| Other amounts receivable | 291 | €35,000 | €0 | -€35,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €36,171 | €75,226 | +€39,055 | +108.0% |
| Trade receivables | 40 | €35,190 | €20,663 | -€14,527 | -41.3% |
| Other amounts receivable | 41 | €981 | €54,563 | +€53,581 | +5460.0% |
| Current investments | 50/53 | €29,569 | €26,104 | -€3,465 | -11.7% |
| Cash at bank and in hand | 54/58 | €39,436 | €12,909 | -€26,527 | -67.3% |
| Deferred charges and accrued income | 490/1 | €5,783 | €7,055 | +€1,272 | +22.0% |
| Total equity and liabilities | 10/49 | €158,620 | €137,669 | -€20,951 | -13.2% |
| Equity | 10/15 | €142,930 | €128,633 | -€14,297 | -10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,684 | €154,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €152,684 | €152,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,954 | -€32,252 | -€14,297 | -79.6% |
| Amounts payable | 17/49 | €15,690 | €9,036 | -€6,653 | -42.4% |
| Amounts payable within one year | 42/48 | €14,290 | €9,036 | -€5,253 | -36.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,575 | €1,800 | +€225 | +14.3% |
| Suppliers | 440/4 | €1,575 | €1,800 | +€225 | +14.3% |
| Taxes, remuneration and social security | 45 | €12,548 | €7,236 | -€5,311 | -42.3% |
| Taxes | 450/3 | €12,548 | €7,236 | -€5,311 | -42.3% |
| Other amounts payable | 47/48 | €167 | €0 | -€167 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,400 | €0 | -€1,400 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €3,115 | +€864 | +38.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,585 | -€8,585 | |
| Other operating charges | 640/8 | €1,897 | €19,907 | +€18,010 | +949.5% |
| Gross operating margin | 9900 | €50,887 | €3,320 | -€47,567 | -93.5% |
| Operating profit (loss) | 9901 | €46,739 | -€11,117 | -€57,856 | |
| Financial income | 75/76B | €3,628 | €2,375 | -€1,253 | -34.5% |
| Recurring financial income | 75 | €3,628 | €2,375 | -€1,253 | -34.5% |
| Financial charges | 65/66B | €5,113 | €5,220 | +€107 | +2.1% |
| Recurring financial charges | 65 | €5,113 | €5,220 | +€107 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €45,253 | -€13,962 | -€59,215 | |
| Income taxes | 67/77 | €262 | €336 | +€74 | +28.1% |
| Profit (loss) for the period | 9904 | €44,991 | -€14,297 | -€59,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,991 | -€14,297 | -€59,289 |
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 7 October 2026 via checked.be.