B2U: 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.
B2U
Largest movements
- Receivables within one year +€1,675
up €1,675 (+26.4%), from €6,340 to €8,015
of which Other amounts receivable: +€1,637
- Cash -€174
down €174 (-79.3%), from €220 to €46
mainly Net result for the year (-€4,723) and Receivables within one year (-€1,675)
- Other debts +€6,010
up €6,010 (+7.9%), from €75,657 to €81,667
- Profit (loss) carried forward -€4,723
down €4,723 (-6.3%), from -€75,297 to -€80,020
- Tax, wage and social debts +€214
new in 2025: €214
- Purchases and services +€2,003
up €2,003 (+108.1%), from €1,854 to €3,857
- Gross operating margin -€1,943
down €1,943 (-104.8%), from -€1,854 to -€3,797
- Other operating charges +€534
up €534 (+137.9%), from €387 to €921
- Turnover +€60
up €60, from €0 to €60
- Financial charges -€51
down €51 (-91.3%), from €56 to €5
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 | €6,560 | €8,060 | +€1,500 | +22.9% |
| Current assets | 29/58 | €6,560 | €8,060 | +€1,500 | +22.9% |
| Amounts receivable within one year | 40/41 | €6,340 | €8,015 | +€1,675 | +26.4% |
| Trade receivables | 40 | €1,234 | €1,272 | +€38 | +3.1% |
| Other amounts receivable | 41 | €5,106 | €6,743 | +€1,637 | +32.1% |
| Cash at bank and in hand | 54/58 | €220 | €46 | -€174 | -79.3% |
| Total equity and liabilities | 10/49 | €6,560 | €8,060 | +€1,500 | +22.9% |
| Equity | 10/15 | -€69,097 | -€73,820 | -€4,723 | -6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€75,297 | -€80,020 | -€4,723 | -6.3% |
| Amounts payable | 17/49 | €75,657 | €81,880 | +€6,223 | +8.2% |
| Amounts payable within one year | 42/48 | €75,657 | €81,880 | +€6,223 | +8.2% |
| Taxes, remuneration and social security | 45 | - | €214 | +€214 | |
| Taxes | 450/3 | - | €214 | +€214 | |
| Other amounts payable | 47/48 | €75,657 | €81,667 | +€6,010 | +7.9% |
| Turnover | 70 | €0 | €60 | +€60 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,854 | €3,857 | +€2,003 | +108.1% |
| Other operating charges | 640/8 | €387 | €921 | +€534 | +137.9% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€1,854 | -€3,797 | -€1,943 | -104.8% |
| Operating profit (loss) | 9901 | -€2,291 | -€4,718 | -€2,427 | -105.9% |
| Financial charges | 65/66B | €56 | €5 | -€51 | -91.3% |
| Recurring financial charges | 65 | €56 | €5 | -€51 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,347 | -€4,723 | -€2,376 | -101.2% |
| Profit (loss) for the period | 9904 | -€2,347 | -€4,723 | -€2,376 | -101.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,347 | -€4,723 | -€2,376 | -101.2% |
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 30 September 2026 via checked.be.