B2CK: 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.
B2CK
Largest movements
- Cash +€41,124
up €41,124 (+39.4%), from €104,403 to €145,528
mainly Net result for the year (+€80,098) and Other debts (+€73,843)
- Receivables within one year +€36,848
up €36,848 (+72.9%), from €50,550 to €87,398
of which Trade receivables: +€28,035
- Other debts +€73,843
up €73,843 (+1246.4%), from €5,924 to €79,767
- Reserves -€4,820
down €4,820 (-3.5%), from €138,694 to €133,873
- Tax, wage and social debts +€4,685
up €4,685 (+120.4%), from €3,893 to €8,577
of which Taxes: +€4,685
- Trade debts +€3,779
up €3,779 (+1231.3%), from €307 to €4,085
- Gross operating margin +€61,667
up €61,667 (+128.6%), from €47,940 to €109,606
- Taxes +€15,255
up €15,255 (+98.5%), from €15,488 to €30,743
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 | €155,818 | €233,303 | +€77,486 | +49.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €864 | €378 | -€486 | -56.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €864 | €378 | -€486 | -56.2% |
| Furniture and vehicles | 24 | €864 | €378 | -€486 | -56.2% |
| Current assets | 29/58 | €154,953 | €232,925 | +€77,972 | +50.3% |
| Amounts receivable within one year | 40/41 | €50,550 | €87,398 | +€36,848 | +72.9% |
| Trade receivables | 40 | €41,629 | €69,664 | +€28,035 | +67.3% |
| Other amounts receivable | 41 | €8,921 | €17,734 | +€8,813 | +98.8% |
| Cash at bank and in hand | 54/58 | €104,403 | €145,528 | +€41,124 | +39.4% |
| Total equity and liabilities | 10/49 | €155,818 | €233,303 | +€77,486 | +49.7% |
| Equity | 10/15 | €145,694 | €140,873 | -€4,820 | -3.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €138,694 | €133,873 | -€4,820 | -3.5% |
| Distributable reserves | 133 | €138,694 | €133,873 | -€4,820 | -3.5% |
| Amounts payable | 17/49 | €10,124 | €92,430 | +€82,306 | +813.0% |
| Amounts payable within one year | 42/48 | €10,124 | €92,430 | +€82,306 | +813.0% |
| Trade debts | 44 | €307 | €4,085 | +€3,779 | +1231.3% |
| Suppliers | 440/4 | €307 | €4,085 | +€3,779 | +1231.3% |
| Taxes, remuneration and social security | 45 | €3,893 | €8,577 | +€4,685 | +120.4% |
| Taxes | 450/3 | €3,893 | €8,577 | +€4,685 | +120.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,924 | €79,767 | +€73,843 | +1246.4% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €486 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €440 | +€440 | |
| Gross operating margin | 9900 | €47,940 | €109,606 | +€61,667 | +128.6% |
| Operating profit (loss) | 9901 | €47,453 | €108,680 | +€61,227 | +129.0% |
| Financial income | 75/76B | €1,199 | €2,280 | +€1,081 | +90.1% |
| Recurring financial income | 75 | €1,199 | €2,280 | +€1,081 | +90.1% |
| Financial charges | 65/66B | €90 | €120 | +€30 | +33.0% |
| Recurring financial charges | 65 | €90 | €120 | +€30 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €48,563 | €110,840 | +€62,278 | +128.2% |
| Income taxes | 67/77 | €15,488 | €30,743 | +€15,255 | +98.5% |
| Profit (loss) for the period | 9904 | €33,075 | €80,098 | +€47,022 | +142.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,075 | €80,098 | +€47,022 | +142.2% |
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 5 October 2026 via checked.be.