B2DAY: 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.
B2DAY
Largest movements
- Tangible fixed assets +€447,523
up €447,523 (+1309.0%), from €34,189 to €481,711
of which Land and buildings: +€449,629
- Cash -€141,978
down €141,978 (-71.4%), from €198,919 to €56,941
mainly Investment in fixed assets (net) (-€459,853) and Contributions, distributions and other (-€150,000)
- Receivables within one year -€25,161
down €25,161 (-58.7%), from €42,887 to €17,727
of which Other amounts receivable: -€19,655
- Current investments +€10,216
up €10,216 (+170.3%), from €6,000 to €16,216
- Debts after one year +€302,873
new in 2025: €302,873
- Profit (loss) carried forward -€136,041
down €136,041 (-52.0%), from €261,741 to €125,700
- Other debts +€83,622
new in 2025: €83,622
- Current portion of long-term debt +€23,687
new in 2025: €23,687
- Tax, wage and social debts +€6,957
up €6,957 (+91.6%), from €7,598 to €14,554
- Gross operating margin +€46,592
up €46,592 (+427.4%), from €10,901 to €57,493
- Other operating charges +€10,932
up €10,932 (+566.7%), from €1,929 to €12,862
- Financial charges +€9,965
up €9,965 (+347.0%), from €2,872 to €12,837
- Depreciation +€8,376
up €8,376 (+211.8%), from €3,955 to €12,330
- Taxes +€3,159
up €3,159 (+125.7%), from €2,513 to €5,672
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 | €314,120 | €598,939 | +€284,820 | +90.7% |
| Fixed assets | 21/28 | €59,189 | €506,711 | +€447,523 | +756.1% |
| Tangible fixed assets | 22/27 | €34,189 | €481,711 | +€447,523 | +1309.0% |
| Land and buildings | 22 | - | €449,629 | +€449,629 | |
| Furniture and vehicles | 24 | €1,781 | €4,091 | +€2,310 | +129.6% |
| Other tangible fixed assets | 26 | €32,407 | €27,991 | -€4,416 | -13.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €254,931 | €92,228 | -€162,703 | -63.8% |
| Amounts receivable within one year | 40/41 | €42,887 | €17,727 | -€25,161 | -58.7% |
| Trade receivables | 40 | €23,232 | €17,727 | -€5,506 | -23.7% |
| Other amounts receivable | 41 | €19,655 | - | -€19,655 | |
| Current investments | 50/53 | €6,000 | €16,216 | +€10,216 | +170.3% |
| Cash at bank and in hand | 54/58 | €198,919 | €56,941 | -€141,978 | -71.4% |
| Deferred charges and accrued income | 490/1 | €7,125 | €1,345 | -€5,780 | -81.1% |
| Total equity and liabilities | 10/49 | €314,120 | €598,939 | +€284,820 | +90.7% |
| Equity | 10/15 | €302,741 | €166,700 | -€136,041 | -44.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,741 | €125,700 | -€136,041 | -52.0% |
| Amounts payable | 17/49 | €11,379 | €432,239 | +€420,860 | +3698.6% |
| Amounts payable after more than one year | 17 | - | €302,873 | +€302,873 | |
| Financial debts | 170/4 | - | €302,873 | +€302,873 | |
| Amounts payable within one year | 42/48 | €8,879 | €121,944 | +€113,065 | +1273.4% |
| Current portion of amounts payable after more than one year | 42 | - | €23,687 | +€23,687 | |
| Trade debts | 44 | €1,281 | €80 | -€1,201 | -93.8% |
| Suppliers | 440/4 | €1,281 | €80 | -€1,201 | -93.8% |
| Taxes, remuneration and social security | 45 | €7,598 | €14,554 | +€6,957 | +91.6% |
| Taxes | 450/3 | €7,598 | €14,554 | +€6,957 | +91.6% |
| Other amounts payable | 47/48 | - | €83,622 | +€83,622 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €7,423 | +€4,923 | +196.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,955 | €12,330 | +€8,376 | +211.8% |
| Other operating charges | 640/8 | €1,929 | €12,862 | +€10,932 | +566.7% |
| Gross operating margin | 9900 | €10,901 | €57,493 | +€46,592 | +427.4% |
| Operating profit (loss) | 9901 | €5,018 | €32,301 | +€27,284 | +543.8% |
| Financial income | 75/76B | €944 | €167 | -€777 | -82.3% |
| Recurring financial income | 75 | €944 | €167 | -€777 | -82.3% |
| Financial charges | 65/66B | €2,872 | €12,837 | +€9,965 | +347.0% |
| Recurring financial charges | 65 | €2,872 | €12,837 | +€9,965 | +347.0% |
| Profit (loss) for the period before taxes | 9903 | €3,089 | €19,631 | +€16,542 | +535.4% |
| Income taxes | 67/77 | €2,513 | €5,672 | +€3,159 | +125.7% |
| Profit (loss) for the period | 9904 | €576 | €13,959 | +€13,383 | +2321.5% |
| Profit (loss) for the period to be appropriated | 9905 | €576 | €13,959 | +€13,383 | +2321.5% |
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 29 September 2026 via checked.be.