B2ji: 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.
B2ji
Largest movements
- Tangible fixed assets +€45,745
up €45,745 (+30.0%), from €152,667 to €198,412
of which Land and buildings: +€55,259
- Cash +€34,155
up €34,155 (+2,332%), from €1,464 to €35,619
mainly Debts after one year (+€51,308) and Receivables within one year (+€15,958)
- Receivables within one year -€15,958
down €15,958 (-23.6%), from €67,648 to €51,690
of which Trade receivables: -€9,983
- Debts after one year +€51,308
up €51,308 (+53.2%), from €96,486 to €147,794
- Tax, wage and social debts +€8,785
up €8,785 (+125%), from €7,039 to €15,824
of which Taxes: +€8,059
- Depreciation -€26,902
down €26,902 (-63.5%), from €42,394 to €15,492
- Gross operating margin -€12,017
down €12,017 (-23.3%), from €51,548 to €39,531
- Other operating charges -€4,960
down €4,960 (-80.0%), from €6,203 to €1,243
- Financial charges +€4,246
up €4,246 (+4,838%), from €88 to €4,334
- Taxes +€1,788
up €1,788 (+74.9%), from €2,386 to €4,174
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.
Derived cash bridge
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 | €222,604 | €287,869 | +€65,265 | +29.3% |
| Fixed assets | 21/28 | €152,667 | €198,412 | +€45,745 | +30.0% |
| Tangible fixed assets | 22/27 | €152,667 | €198,412 | +€45,745 | +30.0% |
| Land and buildings | 22 | €109,662 | €164,921 | +€55,259 | +50.4% |
| Plant, machinery and equipment | 23 | €1,465 | €297 | -€1,167 | -79.7% |
| Furniture and vehicles | 24 | €16,145 | €12,414 | -€3,732 | -23.1% |
| Other tangible fixed assets | 26 | €25,395 | €20,780 | -€4,615 | -18.2% |
| Current assets | 29/58 | €69,937 | €89,458 | +€19,521 | +27.9% |
| Amounts receivable within one year | 40/41 | €67,648 | €51,690 | -€15,958 | -23.6% |
| Trade receivables | 40 | €20,873 | €10,890 | -€9,983 | -47.8% |
| Other amounts receivable | 41 | €46,775 | €40,800 | -€5,975 | -12.8% |
| Cash at bank and in hand | 54/58 | €1,464 | €35,619 | +€34,155 | +2,332% |
| Deferred charges and accrued income | 490/1 | €825 | €2,148 | +€1,323 | +160% |
| Total equity and liabilities | 10/49 | €222,604 | €287,869 | +€65,265 | +29.3% |
| Equity | 10/15 | €115,565 | €116,649 | +€1,084 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,374 | €32,374 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €30,484 | €30,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,591 | €65,675 | +€1,084 | +1.7% |
| Amounts payable | 17/49 | €107,039 | €171,220 | +€64,182 | +60.0% |
| Amounts payable after more than one year | 17 | €96,486 | €147,794 | +€51,308 | +53.2% |
| Financial debts | 170/4 | €96,486 | €147,794 | +€51,308 | +53.2% |
| Amounts payable within one year | 42/48 | €10,553 | €23,426 | +€12,873 | +122% |
| Current portion of amounts payable after more than one year | 42 | €3,514 | €5,473 | +€1,959 | +55.8% |
| Trade debts | 44 | - | €1,509 | +€1,509 | |
| Suppliers | 440/4 | - | €1,509 | +€1,509 | |
| Taxes, remuneration and social security | 45 | €7,039 | €15,824 | +€8,785 | +125% |
| Taxes | 450/3 | €7,039 | €15,097 | +€8,059 | +114% |
| Remuneration and social security | 454/9 | - | €726 | +€726 | |
| Other amounts payable | 47/48 | - | €620 | +€620 | |
| Remuneration, social security and pensions | 62 | €4,615 | €5,984 | +€1,368 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,394 | €15,492 | -€26,902 | -63.5% |
| Other operating charges | 640/8 | €6,203 | €1,243 | -€4,960 | -80.0% |
| Non-recurring operating charges | 66A | - | €7,221 | +€7,221 | |
| Gross operating margin | 9900 | €51,548 | €39,531 | -€12,017 | -23.3% |
| Operating profit (loss) | 9901 | -€1,665 | €9,592 | +€11,257 | |
| Financial charges | 65/66B | €88 | €4,334 | +€4,246 | +4,838% |
| Recurring financial charges | 65 | €88 | €4,334 | +€4,246 | +4,838% |
| Profit (loss) for the period before taxes | 9903 | -€1,753 | €5,258 | +€7,010 | |
| Income taxes | 67/77 | €2,386 | €4,174 | +€1,788 | +74.9% |
| Profit (loss) for the period | 9904 | -€4,139 | €1,084 | +€5,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,139 | €1,084 | +€5,223 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.