B2K: 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.
B2K
Largest movements
- Cash -€2,035
down €2,035 (-98.0%), from €2,077 to €42
mainly Net result for the year (-€4,820) and Other debts (-€369)
- Tangible fixed assets -€1,152
down €1,152 (-70.7%), from €1,631 to €478
of which Furniture and vehicles: -€978
- Receivables within one year -€1,030
down €1,030 (-14.8%), from €6,979 to €5,949
of which Other amounts receivable: -€1,030
- Profit (loss) carried forward -€4,820
down €4,820 (-44.0%), from -€10,958 to -€15,778
- Tax, wage and social debts +€971
up €971 (+353.2%), from €275 to €1,246
- Other debts -€369
down €369 (-3.8%), from €9,702 to €9,333
- Gross operating margin -€4,446
down €4,446, from €2,433 to -€2,014
- Other operating charges +€821
up €821 (+171.5%), from €479 to €1,300
- Financial charges +€218
up €218 (+161.3%), from €135 to €354
- Depreciation -€209
down €209 (-15.3%), from €1,361 to €1,152
- Taxes -€38
no longer reported in 2025 (was €38)
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 | €10,686 | €6,468 | -€4,218 | -39.5% |
| Fixed assets | 21/28 | €1,631 | €478 | -€1,152 | -70.7% |
| Tangible fixed assets | 22/27 | €1,631 | €478 | -€1,152 | -70.7% |
| Plant, machinery and equipment | 23 | €522 | €348 | -€175 | -33.5% |
| Furniture and vehicles | 24 | €1,108 | €131 | -€978 | -88.2% |
| Current assets | 29/58 | €9,056 | €5,990 | -€3,065 | -33.9% |
| Amounts receivable within one year | 40/41 | €6,979 | €5,949 | -€1,030 | -14.8% |
| Trade receivables | 40 | €5,949 | €5,949 | = | 0.0% |
| Other amounts receivable | 41 | €1,030 | - | -€1,030 | |
| Cash at bank and in hand | 54/58 | €2,077 | €42 | -€2,035 | -98.0% |
| Total equity and liabilities | 10/49 | €10,686 | €6,468 | -€4,218 | -39.5% |
| Equity | 10/15 | -€4,758 | -€9,578 | -€4,820 | -101.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,958 | -€15,778 | -€4,820 | -44.0% |
| Amounts payable | 17/49 | €15,445 | €16,046 | +€602 | +3.9% |
| Amounts payable within one year | 42/48 | €15,300 | €15,901 | +€602 | +3.9% |
| Trade debts | 44 | €5,323 | €5,323 | = | 0.0% |
| Suppliers | 440/4 | €5,323 | €5,323 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €275 | €1,246 | +€971 | +353.2% |
| Taxes | 450/3 | €275 | €1,246 | +€971 | +353.2% |
| Other amounts payable | 47/48 | €9,702 | €9,333 | -€369 | -3.8% |
| Accrued charges and deferred income | 492/3 | €145 | €145 | = | 0.0% |
| Non-recurring operating income | 76A | €11,364 | - | -€11,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,361 | €1,152 | -€209 | -15.3% |
| Other operating charges | 640/8 | €479 | €1,300 | +€821 | +171.5% |
| Gross operating margin | 9900 | €2,433 | -€2,014 | -€4,446 | |
| Operating profit (loss) | 9901 | €593 | -€4,466 | -€5,059 | |
| Financial charges | 65/66B | €135 | €354 | +€218 | +161.3% |
| Recurring financial charges | 65 | €135 | €354 | +€218 | +161.3% |
| Profit (loss) for the period before taxes | 9903 | €457 | -€4,820 | -€5,277 | |
| Income taxes | 67/77 | €38 | - | -€38 | |
| Profit (loss) for the period | 9904 | €419 | -€4,820 | -€5,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €419 | -€4,820 | -€5,239 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.