B2Bru: 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.
B2Bru
Largest movements
- Cash -€16,094
down €16,094 (-12.1%), from €133,175 to €117,080
mainly Tax, wage and social debts (-€25,006) and Receivables within one year (-€10,848)
- Receivables within one year +€10,848
up €10,848 (+104.5%), from €10,384 to €21,232
of which Other amounts receivable: +€6,363
- Reserves +€29,338
up €29,338 (+23.7%), from €123,925 to €153,264
- Tax, wage and social debts -€25,006
down €25,006 (-85.6%), from €29,229 to €4,223
of which Taxes: -€25,006
- Debts after one year -€6,188
down €6,188 (-17.5%), from €35,373 to €29,185
- Taxes -€4,563
down €4,563 (-34.6%), from €13,200 to €8,637
- Depreciation +€3,124
up €3,124 (+72.3%), from €4,323 to €7,448
- Gross operating margin -€2,373
down €2,373 (-4.5%), from €52,922 to €50,549
- Financial charges +€2,102
up €2,102 (+121.5%), from €1,731 to €3,833
- Other operating charges -€538
down €538 (-53.9%), from €998 to €460
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 | €199,420 | €195,682 | -€3,738 | -1.9% |
| Fixed assets | 21/28 | €52,842 | €53,706 | +€863 | +1.6% |
| Tangible fixed assets | 22/27 | €52,842 | €53,706 | +€863 | +1.6% |
| Land and buildings | 22 | €11,796 | €15,362 | +€3,567 | +30.2% |
| Plant, machinery and equipment | 23 | €40,760 | €38,141 | -€2,620 | -6.4% |
| Furniture and vehicles | 24 | €286 | €203 | -€84 | -29.2% |
| Current assets | 29/58 | €146,577 | €141,976 | -€4,601 | -3.1% |
| Amounts receivable within one year | 40/41 | €10,384 | €21,232 | +€10,848 | +104.5% |
| Trade receivables | 40 | €10,384 | €14,869 | +€4,485 | +43.2% |
| Other amounts receivable | 41 | - | €6,363 | +€6,363 | |
| Cash at bank and in hand | 54/58 | €133,175 | €117,080 | -€16,094 | -12.1% |
| Deferred charges and accrued income | 490/1 | €3,018 | €3,664 | +€646 | +21.4% |
| Total equity and liabilities | 10/49 | €199,420 | €195,682 | -€3,738 | -1.9% |
| Equity | 10/15 | €124,925 | €154,264 | +€29,338 | +23.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €123,925 | €153,264 | +€29,338 | +23.7% |
| Distributable reserves | 133 | €123,925 | €153,264 | +€29,338 | +23.7% |
| Amounts payable | 17/49 | €74,494 | €41,418 | -€33,076 | -44.4% |
| Amounts payable after more than one year | 17 | €35,373 | €29,185 | -€6,188 | -17.5% |
| Financial debts | 170/4 | €35,373 | €29,185 | -€6,188 | -17.5% |
| Amounts payable within one year | 42/48 | €39,082 | €12,233 | -€26,848 | -68.7% |
| Current portion of amounts payable after more than one year | 42 | €5,927 | €6,188 | +€261 | +4.4% |
| Trade debts | 44 | €3,250 | €1,303 | -€1,947 | -59.9% |
| Suppliers | 440/4 | €3,250 | €1,303 | -€1,947 | -59.9% |
| Taxes, remuneration and social security | 45 | €29,229 | €4,223 | -€25,006 | -85.6% |
| Taxes | 450/3 | €27,379 | €2,373 | -€25,006 | -91.3% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | €676 | €519 | -€157 | -23.2% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,323 | €7,448 | +€3,124 | +72.3% |
| Other operating charges | 640/8 | €998 | €460 | -€538 | -53.9% |
| Gross operating margin | 9900 | €52,922 | €50,549 | -€2,373 | -4.5% |
| Operating profit (loss) | 9901 | €47,601 | €42,641 | -€4,960 | -10.4% |
| Financial charges | 65/66B | €1,731 | €3,833 | +€2,102 | +121.5% |
| Recurring financial charges | 65 | €1,731 | €3,833 | +€2,102 | +121.5% |
| Profit (loss) for the period before taxes | 9903 | €45,870 | €38,808 | -€7,062 | -15.4% |
| Income taxes | 67/77 | €13,200 | €8,637 | -€4,563 | -34.6% |
| Profit (loss) for the period | 9904 | €32,670 | €30,171 | -€2,499 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,670 | €30,171 | -€2,499 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.