B2C Concept: 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.
B2C Concept
Largest movements
- Receivables within one year +€23,867
up €23,867 (+61.1%), from €39,078 to €62,945
of which Other amounts receivable: +€25,007
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€986
down €986 (-38.5%), from €2,561 to €1,575
of which Plant, machinery and equipment: -€756
- Other debts +€2,744
up €2,744 (+13.9%), from €19,691 to €22,435
- Profit (loss) carried forward +€1,404
up €1,404 (+7.6%), from €18,393 to €19,798
- Turnover -€10,353
down €10,353 (-12.8%), from €81,012 to €70,659
- Gross operating margin -€7,323
down €7,323 (-48.6%), from €15,068 to €7,744
- Purchases and services -€3,029
down €3,029 (-4.6%), from €65,944 to €62,915
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 | €79,676 | €82,631 | +€2,955 | +3.7% |
| Fixed assets | 21/28 | €2,561 | €1,575 | -€986 | -38.5% |
| Tangible fixed assets | 22/27 | €2,561 | €1,575 | -€986 | -38.5% |
| Plant, machinery and equipment | 23 | €1,168 | €412 | -€756 | -64.7% |
| Furniture and vehicles | 24 | €486 | €395 | -€91 | -18.7% |
| Other tangible fixed assets | 26 | €908 | €768 | -€139 | -15.4% |
| Current assets | 29/58 | €77,114 | €81,055 | +€3,941 | +5.1% |
| Stocks and contracts in progress | 3 | €7,348 | €7,348 | = | 0.0% |
| Stocks | 30/36 | €7,348 | €7,348 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,078 | €62,945 | +€23,867 | +61.1% |
| Trade receivables | 40 | €5,772 | €4,632 | -€1,140 | -19.7% |
| Other amounts receivable | 41 | €33,307 | €58,313 | +€25,007 | +75.1% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €10,688 | €10,762 | +€74 | +0.7% |
| Total equity and liabilities | 10/49 | €79,676 | €82,631 | +€2,955 | +3.7% |
| Equity | 10/15 | €38,892 | €40,296 | +€1,404 | +3.6% |
| Contributions | 10/11 | €18,498 | €18,498 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,393 | €19,798 | +€1,404 | +7.6% |
| Amounts payable | 17/49 | €40,784 | €42,335 | +€1,550 | +3.8% |
| Amounts payable within one year | 42/48 | €40,784 | €42,335 | +€1,550 | +3.8% |
| Trade debts | 44 | €10,908 | €10,351 | -€558 | -5.1% |
| Suppliers | 440/4 | €10,908 | €10,351 | -€558 | -5.1% |
| Taxes, remuneration and social security | 45 | €10,185 | €9,549 | -€635 | -6.2% |
| Taxes | 450/3 | €10,185 | €9,549 | -€635 | -6.2% |
| Other amounts payable | 47/48 | €19,691 | €22,435 | +€2,744 | +13.9% |
| Turnover | 70 | €81,012 | €70,659 | -€10,353 | -12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,944 | €62,915 | -€3,029 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €285 | -€107 | -27.2% |
| Other operating charges | 640/8 | €1,113 | €825 | -€289 | -25.9% |
| Gross operating margin | 9900 | €15,068 | €7,744 | -€7,323 | -48.6% |
| Operating profit (loss) | 9901 | €13,562 | €6,634 | -€6,928 | -51.1% |
| Financial income | 75/76B | €815 | €526 | -€290 | -35.5% |
| Recurring financial income | 75 | €815 | €526 | -€290 | -35.5% |
| Non-recurring financial income | 76B | €815 | €526 | -€290 | -35.5% |
| Financial charges | 65/66B | €361 | €305 | -€56 | -15.6% |
| Recurring financial charges | 65 | €361 | €305 | -€56 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €14,016 | €6,855 | -€7,161 | -51.1% |
| Income taxes | 67/77 | €5,168 | €5,451 | +€283 | +5.5% |
| Profit (loss) for the period | 9904 | €8,848 | €1,404 | -€7,444 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,848 | €1,404 | -€7,444 | -84.1% |
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 10 October 2026 via checked.be.