B2CUP: 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.
B2CUP
Largest movements
- Receivables within one year -€20,165
down €20,165 (-41.1%), from €49,055 to €28,890
of which Trade receivables: -€13,882
- Cash +€18,320
up €18,320 (+14.7%), from €124,704 to €143,025
mainly Receivables within one year (+€20,165) and Net result for the year (+€16,376)
- Tangible fixed assets +€10,700
up €10,700 (+53.8%), from €19,893 to €30,593
of which Furniture and vehicles: +€9,364
- Tax, wage and social debts +€4,663
up €4,663 (+63.0%), from €7,396 to €12,059
- Trade debts +€4,262
up €4,262 (+4009.7%), from €106 to €4,369
- Gross operating margin -€6,701
down €6,701 (-17.9%), from €37,358 to €30,657
- Taxes -€2,504
down €2,504 (-26.8%), from €9,354 to €6,850
- Depreciation +€1,090
up €1,090 (+26.7%), from €4,078 to €5,168
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 | €198,606 | €207,461 | +€8,855 | +4.5% |
| Fixed assets | 21/28 | €19,893 | €30,593 | +€10,700 | +53.8% |
| Tangible fixed assets | 22/27 | €19,893 | €30,593 | +€10,700 | +53.8% |
| Plant, machinery and equipment | 23 | - | €2,036 | +€2,036 | |
| Furniture and vehicles | 24 | €7,118 | €16,482 | +€9,364 | +131.5% |
| Other tangible fixed assets | 26 | €12,774 | €12,075 | -€700 | -5.5% |
| Current assets | 29/58 | €178,714 | €176,869 | -€1,845 | -1.0% |
| Stocks and contracts in progress | 3 | €4,954 | €4,954 | = | 0.0% |
| Stocks | 30/36 | €4,954 | €4,954 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,055 | €28,890 | -€20,165 | -41.1% |
| Trade receivables | 40 | €27,764 | €13,882 | -€13,882 | -50.0% |
| Other amounts receivable | 41 | €21,291 | €15,008 | -€6,283 | -29.5% |
| Cash at bank and in hand | 54/58 | €124,704 | €143,025 | +€18,320 | +14.7% |
| Total equity and liabilities | 10/49 | €198,606 | €207,461 | +€8,855 | +4.5% |
| Equity | 10/15 | €191,104 | €191,034 | -€70 | 0.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €183,604 | €183,534 | -€70 | 0.0% |
| Distributable reserves | 133 | €183,604 | €183,534 | -€70 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,503 | €16,427 | +€8,925 | +119.0% |
| Amounts payable within one year | 42/48 | €7,503 | €16,427 | +€8,925 | +119.0% |
| Trade debts | 44 | €106 | €4,369 | +€4,262 | +4009.7% |
| Suppliers | 440/4 | €106 | €4,369 | +€4,262 | +4009.7% |
| Taxes, remuneration and social security | 45 | €7,396 | €12,059 | +€4,663 | +63.0% |
| Taxes | 450/3 | €7,396 | €12,059 | +€4,663 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,078 | €5,168 | +€1,090 | +26.7% |
| Other operating charges | 640/8 | €1,088 | €1,400 | +€312 | +28.7% |
| Gross operating margin | 9900 | €37,358 | €30,657 | -€6,701 | -17.9% |
| Operating profit (loss) | 9901 | €32,192 | €24,089 | -€8,103 | -25.2% |
| Financial income | 75/76B | €300 | €653 | +€353 | +117.4% |
| Recurring financial income | 75 | €300 | €653 | +€353 | +117.4% |
| Financial charges | 65/66B | €1,558 | €1,514 | -€44 | -2.8% |
| Recurring financial charges | 65 | €1,558 | €1,514 | -€44 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €30,934 | €23,227 | -€7,707 | -24.9% |
| Income taxes | 67/77 | €9,354 | €6,850 | -€2,504 | -26.8% |
| Profit (loss) for the period | 9904 | €21,580 | €16,376 | -€5,204 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,580 | €16,376 | -€5,204 | -24.1% |
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 9 October 2026 via checked.be.