b32.be: 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.
b32.be
Largest movements
- Receivables within one year +€43,340
up €43,340 (+88.8%), from €48,801 to €92,141
of which Other amounts receivable: +€61,076
- Tangible fixed assets +€21,213
up €21,213 (+214.9%), from €9,871 to €31,085
of which Furniture and vehicles: +€16,853
- Cash +€9,340
up €9,340 (+146.5%), from €6,375 to €15,714
mainly Net result for the year (+€51,616) and Debts after one year (+€11,478)
- Profit (loss) carried forward +€51,616
up €51,616 (+523.8%), from €9,853 to €61,470
- Debts after one year +€11,478
new in 2025: €11,478
- Trade debts +€4,574
up €4,574 (+41.5%), from €11,034 to €15,608
- Current portion of long-term debt +€3,147
new in 2025: €3,147
- Tax, wage and social debts +€3,119
up €3,119 (+12.0%), from €26,046 to €29,165
- Gross operating margin +€30,271
up €30,271 (+59.8%), from €50,598 to €80,870
- Taxes +€10,184
up €10,184 (+89.4%), from €11,398 to €21,583
- Depreciation +€4,143
up €4,143 (+263.9%), from €1,570 to €5,714
- Financial charges +€1,005
up €1,005 (+420.9%), from €239 to €1,243
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 | €65,534 | €139,468 | +€73,934 | +112.8% |
| Fixed assets | 21/28 | €10,358 | €31,572 | +€21,213 | +204.8% |
| Tangible fixed assets | 22/27 | €9,871 | €31,085 | +€21,213 | +214.9% |
| Land and buildings | 22 | €717 | €7,049 | +€6,332 | +883.5% |
| Furniture and vehicles | 24 | €556 | €17,409 | +€16,853 | +3029.3% |
| Other tangible fixed assets | 26 | €8,598 | €6,626 | -€1,972 | -22.9% |
| Financial fixed assets | 28 | €487 | €487 | = | 0.0% |
| Current assets | 29/58 | €55,176 | €107,897 | +€52,721 | +95.6% |
| Amounts receivable within one year | 40/41 | €48,801 | €92,141 | +€43,340 | +88.8% |
| Trade receivables | 40 | €48,801 | €31,065 | -€17,736 | -36.3% |
| Other amounts receivable | 41 | €0 | €61,076 | +€61,076 | |
| Cash at bank and in hand | 54/58 | €6,375 | €15,714 | +€9,340 | +146.5% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €65,534 | €139,468 | +€73,934 | +112.8% |
| Equity | 10/15 | €28,453 | €80,070 | +€51,616 | +181.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,853 | €61,470 | +€51,616 | +523.8% |
| Amounts payable | 17/49 | €37,080 | €59,398 | +€22,318 | +60.2% |
| Amounts payable after more than one year | 17 | - | €11,478 | +€11,478 | |
| Financial debts | 170/4 | - | €11,478 | +€11,478 | |
| Amounts payable within one year | 42/48 | €37,080 | €47,921 | +€10,840 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,147 | +€3,147 | |
| Trade debts | 44 | €11,034 | €15,608 | +€4,574 | +41.5% |
| Suppliers | 440/4 | €11,034 | €15,608 | +€4,574 | +41.5% |
| Taxes, remuneration and social security | 45 | €26,046 | €29,165 | +€3,119 | +12.0% |
| Taxes | 450/3 | €26,046 | €29,165 | +€3,119 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,570 | €5,714 | +€4,143 | +263.9% |
| Other operating charges | 640/8 | €507 | €735 | +€228 | +44.9% |
| Gross operating margin | 9900 | €50,598 | €80,870 | +€30,271 | +59.8% |
| Operating profit (loss) | 9901 | €48,521 | €74,422 | +€25,900 | +53.4% |
| Financial income | 75/76B | €22 | €21 | -€1 | -3.7% |
| Recurring financial income | 75 | €22 | €21 | -€1 | -3.7% |
| Financial charges | 65/66B | €239 | €1,243 | +€1,005 | +420.9% |
| Recurring financial charges | 65 | €239 | €1,243 | +€1,005 | +420.9% |
| Profit (loss) for the period before taxes | 9903 | €48,304 | €73,199 | +€24,895 | +51.5% |
| Income taxes | 67/77 | €11,398 | €21,583 | +€10,184 | +89.4% |
| Profit (loss) for the period | 9904 | €36,906 | €51,616 | +€14,710 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,906 | €51,616 | +€14,710 | +39.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.