B2P: 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.
B2P
Largest movements
- Receivables within one year +€26,205
up €26,205 (+858%), from €3,053 to €29,258
- Cash -€2,878
down €2,878 (-20.2%), from €14,275 to €11,397
mainly Receivables within one year (-€26,205) and Investment in fixed assets (net) (-€12,214)
- Tangible fixed assets -€1,240
down €1,240 (-6.5%), from €19,089 to €17,849
- Profit (loss) carried forward +€13,018
up €13,018 (+90.1%), from -€14,453 to -€1,435
- Trade debts +€6,240
up €6,240 (+26.8%), from €23,325 to €29,565
- Tax, wage and social debts +€3,533
up €3,533 (+525%), from €673 to €4,206
- Other debts -€704
down €704 (-5.5%), from €12,878 to €12,174
- Gross operating margin +€26,817
up €26,817, from -€119 to €26,698
- Depreciation -€3,010
down €3,010 (-18.3%), from €16,464 to €13,454
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 | €36,418 | €58,504 | +€22,086 | +60.6% |
| Fixed assets | 21/28 | €19,089 | €17,849 | -€1,240 | -6.5% |
| Tangible fixed assets | 22/27 | €19,089 | €17,849 | -€1,240 | -6.5% |
| Plant, machinery and equipment | 23 | €19,089 | €17,849 | -€1,240 | -6.5% |
| Current assets | 29/58 | €17,328 | €40,655 | +€23,326 | +135% |
| Amounts receivable within one year | 40/41 | €3,053 | €29,258 | +€26,205 | +858% |
| Trade receivables | 40 | €3,053 | €29,258 | +€26,205 | +858% |
| Cash at bank and in hand | 54/58 | €14,275 | €11,397 | -€2,878 | -20.2% |
| Total equity and liabilities | 10/49 | €36,418 | €58,504 | +€22,086 | +60.6% |
| Equity | 10/15 | -€459 | €12,559 | +€13,018 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,994 | €8,994 | = | 0.0% |
| Distributable reserves | 133 | €8,994 | €8,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,453 | -€1,435 | +€13,018 | +90.1% |
| Amounts payable | 17/49 | €36,876 | €45,945 | +€9,069 | +24.6% |
| Amounts payable within one year | 42/48 | €36,876 | €45,945 | +€9,069 | +24.6% |
| Trade debts | 44 | €23,325 | €29,565 | +€6,240 | +26.8% |
| Suppliers | 440/4 | €23,325 | €29,565 | +€6,240 | +26.8% |
| Taxes, remuneration and social security | 45 | €673 | €4,206 | +€3,533 | +525% |
| Taxes | 450/3 | €673 | €4,206 | +€3,533 | +525% |
| Other amounts payable | 47/48 | €12,878 | €12,174 | -€704 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,464 | €13,454 | -€3,010 | -18.3% |
| Other operating charges | 640/8 | €144 | €145 | +€1 | +0.6% |
| Gross operating margin | 9900 | -€119 | €26,698 | +€26,817 | |
| Operating profit (loss) | 9901 | -€16,727 | €13,099 | +€29,826 | |
| Financial charges | 65/66B | €87 | €81 | -€6 | -6.6% |
| Recurring financial charges | 65 | €87 | €81 | -€6 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,814 | €13,018 | +€29,832 | |
| Profit (loss) for the period | 9904 | -€16,814 | €13,018 | +€29,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,814 | €13,018 | +€29,832 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.