B2BOIS: 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.
B2BOIS
Largest movements
- Tangible fixed assets -€15,771
down €15,771 (-39.6%), from €39,783 to €24,011
- Receivables within one year +€10,759
up €10,759 (+81.0%), from €13,288 to €24,047
of which Trade receivables: +€12,579
- Stocks and contracts +€6,626
up €6,626 (+340%), from €1,950 to €8,576
of which Contracts in progress: +€6,076
- Cash +€1,919
up €1,919 (+110%), from €1,751 to €3,670
mainly Depreciation (+€15,771) and Trade debts (+€3,672)
- Trade debts +€3,672
up €3,672 (+27.0%), from €13,600 to €17,273
- Other debts -€3,498
down €3,498 (-10.4%), from €33,483 to €29,985
- Reserves +€3,203
up €3,203 (+57.5%), from €5,567 to €8,770
- Tax, wage and social debts +€1,563
up €1,563 (+38.5%), from €4,063 to €5,626
of which Taxes: +€1,759
- Advances received -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin +€53,562
up €53,562 (+269%), from €19,895 to €73,457
- Staff costs +€27,916
up €27,916 (+119%), from €23,528 to €51,444
- Depreciation +€7,178
up €7,178 (+83.5%), from €8,594 to €15,771
- Financial charges +€1,983
up €1,983 (+548%), from €362 to €2,345
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.
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 | €56,772 | €60,305 | +€3,533 | +6.2% |
| Fixed assets | 21/28 | €39,783 | €24,011 | -€15,771 | -39.6% |
| Tangible fixed assets | 22/27 | €39,783 | €24,011 | -€15,771 | -39.6% |
| Furniture and vehicles | 24 | €39,783 | €24,011 | -€15,771 | -39.6% |
| Current assets | 29/58 | €16,989 | €36,293 | +€19,304 | +114% |
| Stocks and contracts in progress | 3 | €1,950 | €8,576 | +€6,626 | +340% |
| Stocks | 30/36 | €450 | €1,000 | +€550 | +122% |
| Contracts in progress | 37 | €1,500 | €7,576 | +€6,076 | +405% |
| Amounts receivable within one year | 40/41 | €13,288 | €24,047 | +€10,759 | +81.0% |
| Trade receivables | 40 | €6,448 | €19,027 | +€12,579 | +195% |
| Other amounts receivable | 41 | €6,840 | €5,020 | -€1,820 | -26.6% |
| Cash at bank and in hand | 54/58 | €1,751 | €3,670 | +€1,919 | +110% |
| Total equity and liabilities | 10/49 | €56,772 | €60,305 | +€3,533 | +6.2% |
| Equity | 10/15 | €2,531 | €5,735 | +€3,203 | +127% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €5,567 | €8,770 | +€3,203 | +57.5% |
| Distributable reserves | 133 | €5,567 | €8,770 | +€3,203 | +57.5% |
| Profit (loss) carried forward | 14 | -€13,035 | -€13,035 | = | 0.0% |
| Amounts payable | 17/49 | €54,241 | €54,570 | +€329 | +0.6% |
| Amounts payable within one year | 42/48 | €54,241 | €54,570 | +€329 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €1,594 | €1,686 | +€92 | +5.8% |
| Trade debts | 44 | €13,600 | €17,273 | +€3,672 | +27.0% |
| Suppliers | 440/4 | €13,600 | €17,273 | +€3,672 | +27.0% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €4,063 | €5,626 | +€1,563 | +38.5% |
| Taxes | 450/3 | €3,867 | €5,626 | +€1,759 | +45.5% |
| Remuneration and social security | 454/9 | €196 | €0 | -€196 | -100% |
| Other amounts payable | 47/48 | €33,483 | €29,985 | -€3,498 | -10.4% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €23,528 | €51,444 | +€27,916 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,594 | €15,771 | +€7,178 | +83.5% |
| Other operating charges | 640/8 | €737 | €914 | +€177 | +24.0% |
| Gross operating margin | 9900 | €19,895 | €73,457 | +€53,562 | +269% |
| Operating profit (loss) | 9901 | -€12,964 | €5,327 | +€18,291 | |
| Financial income | 75/76B | €68 | €541 | +€474 | +700% |
| Recurring financial income | 75 | €68 | €541 | +€474 | +700% |
| Financial charges | 65/66B | €362 | €2,345 | +€1,983 | +548% |
| Recurring financial charges | 65 | €362 | €2,345 | +€1,983 | +548% |
| Profit (loss) for the period before taxes | 9903 | -€13,258 | €3,524 | +€16,781 | |
| Income taxes | 67/77 | €160 | €320 | +€160 | +100% |
| Profit (loss) for the period | 9904 | -€13,418 | €3,203 | +€16,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,418 | €3,203 | +€16,621 |
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 18 October 2026 via checked.be.