B2C Engineering: 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.
What changed
B2C Engineering
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€138,881
2024 · €354,618-€215,737
Equity
€1.0m
2024 · €909,027+€138,881
Cash
€515
2024 · €4,463-€3,948
Balance sheet total
€2.9m
2024 · €2.8m+€55,562
Largest movements
Assets
- Tangible fixed assets +€109,518
up €109,518 (+105.0%), from €104,299 to €213,817
of which Furniture and vehicles: +€107,137
- Stocks and contracts +€79,511
up €79,511 (+23.3%), from €341,912 to €421,424
- Receivables within one year -€60,075
down €60,075 (-2.9%), from €2.1m to €2.0m
of which Trade receivables: -€188,615
- Deferred charges and accrued income -€46,929
down €46,929 (-52.5%), from €89,326 to €42,398
Equity and liabilities
- Trade debts -€174,318
down €174,318 (-19.2%), from €907,599 to €733,281
- Reserves +€131,456
up €131,456 (+119.1%), from €110,374 to €241,830
of which Tax-exempt reserves: +€131,456
- Debts after one year +€57,326
up €57,326 (+148.8%), from €38,528 to €95,854
- Short-term financial debts +€39,965
up €39,965 (+9.8%), from €407,679 to €447,644
Income statement
- Staff costs +€283,449
up €283,449 (+11.2%), from €2.5m to €2.8m
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.
Result 2024
€354,618
Gross operating margin
-€9,660
Staff costs
-€283,449
Depreciation
+€4,268
Other operating charges
+€11,735
Financial income
+€3,823
Financial charges
+€28,655
Taxes
+€28,892
Result 2025
€138,881
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.
From operations
+€67,624
Investment
-€179,052
Financing
+€107,479
Cash 2024
€4,463
From operations (derived)
+€67,624
Net result for the year
+€138,881
Depreciation
+€92,049
Stocks and contracts
-€79,511
Receivables within one year
+€60,075
Deferred charges and accrued income
+€46,929
Trade debts
-€174,318
Tax, wage and social debts
-€28,556
Other debts
+€15,000
Accrued charges and deferred income
-€2,925
Investment (derived)
-€179,052
Investment in fixed assets (net)
-€179,052
Financing
+€107,479
Debts after one year
+€57,326
Current portion of long-term debt
+€10,189
Short-term financial debts
+€39,965
Cash 2025
€515
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,821,205 | €2,876,768 | +€55,562 | +2.0% |
| Fixed assets | 21/28 | €283,692 | €370,695 | +€87,003 | +30.7% |
| Intangible fixed assets | 21 | €177,093 | €154,578 | -€22,515 | -12.7% |
| Tangible fixed assets | 22/27 | €104,299 | €213,817 | +€109,518 | +105.0% |
| Plant, machinery and equipment | 23 | €4,770 | €3,301 | -€1,469 | -30.8% |
| Furniture and vehicles | 24 | €99,530 | €206,666 | +€107,137 | +107.6% |
| Other tangible fixed assets | 26 | - | €3,850 | +€3,850 | |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €2,537,513 | €2,506,073 | -€31,441 | -1.2% |
| Stocks and contracts in progress | 3 | €341,912 | €421,424 | +€79,511 | +23.3% |
| Contracts in progress | 37 | €341,912 | €421,424 | +€79,511 | +23.3% |
| Amounts receivable within one year | 40/41 | €2,101,811 | €2,041,737 | -€60,075 | -2.9% |
| Trade receivables | 40 | €1,922,516 | €1,733,901 | -€188,615 | -9.8% |
| Other amounts receivable | 41 | €179,296 | €307,835 | +€128,540 | +71.7% |
| Cash at bank and in hand | 54/58 | €4,463 | €515 | -€3,948 | -88.5% |
| Deferred charges and accrued income | 490/1 | €89,326 | €42,398 | -€46,929 | -52.5% |
| Total equity and liabilities | 10/49 | €2,821,205 | €2,876,768 | +€55,562 | +2.0% |
| Equity | 10/15 | €909,027 | €1,047,908 | +€138,881 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,374 | €241,830 | +€131,456 | +119.1% |
| Tax-exempt reserves | 132 | €108,514 | €239,970 | +€131,456 | +121.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €780,054 | €787,478 | +€7,425 | +1.0% |
| Amounts payable | 17/49 | €1,912,178 | €1,828,859 | -€83,319 | -4.4% |
| Amounts payable after more than one year | 17 | €38,528 | €95,854 | +€57,326 | +148.8% |
| Financial debts | 170/4 | €38,528 | €95,854 | +€57,326 | +148.8% |
| Amounts payable within one year | 42/48 | €1,857,038 | €1,719,319 | -€137,719 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €15,840 | €26,029 | +€10,189 | +64.3% |
| Financial debts | 43 | €407,679 | €447,644 | +€39,965 | +9.8% |
| Credit institutions | 430/8 | €407,679 | €447,644 | +€39,965 | +9.8% |
| Trade debts | 44 | €907,599 | €733,281 | -€174,318 | -19.2% |
| Suppliers | 440/4 | €907,599 | €733,281 | -€174,318 | -19.2% |
| Taxes, remuneration and social security | 45 | €525,046 | €496,491 | -€28,556 | -5.4% |
| Taxes | 450/3 | €160,941 | €63,738 | -€97,203 | -60.4% |
| Remuneration and social security | 454/9 | €364,106 | €432,753 | +€68,647 | +18.9% |
| Other amounts payable | 47/48 | €874 | €15,874 | +€15,000 | +1716.4% |
| Accrued charges and deferred income | 492/3 | €16,611 | €13,686 | -€2,925 | -17.6% |
| Remuneration, social security and pensions | 62 | €2,524,200 | €2,807,649 | +€283,449 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,317 | €92,049 | -€4,268 | -4.4% |
| Other operating charges | 640/8 | €25,499 | €13,764 | -€11,735 | -46.0% |
| Gross operating margin | 9900 | €3,172,298 | €3,162,638 | -€9,660 | -0.3% |
| Operating profit (loss) | 9901 | €526,282 | €249,176 | -€277,106 | -52.7% |
| Financial income | 75/76B | €84 | €3,907 | +€3,823 | +4526.6% |
| Recurring financial income | 75 | €84 | €3,907 | +€3,823 | +4526.6% |
| Financial charges | 65/66B | €48,884 | €20,229 | -€28,655 | -58.6% |
| Recurring financial charges | 65 | €48,884 | €20,229 | -€28,655 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €477,483 | €232,854 | -€244,629 | -51.2% |
| Income taxes | 67/77 | €122,865 | €93,973 | -€28,892 | -23.5% |
| Profit (loss) for the period | 9904 | €354,618 | €138,881 | -€215,737 | -60.8% |
| Transfer to tax-exempt reserves | 689 | €108,514 | €131,456 | +€22,943 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €246,105 | €7,425 | -€238,680 | -97.0% |
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 1 October 2026 via checked.be.