B4C: 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.
B4C
Largest movements
- Cash -€124
down €124 (-19.6%), from €633 to €509
mainly Net result for the year (-€1,935)
- Profit (loss) carried forward -€1,935
down €1,935 (-11.7%), from -€16,538 to -€18,473
- Other debts +€1,812
up €1,812 (+62.2%), from €2,911 to €4,722
- Other operating charges +€68
up €68 (+57.4%), from €118 to €186
- Financial charges -€45
no longer reported in 2025 (was €45)
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 | €633 | €509 | -€124 | -19.6% |
| Current assets | 29/58 | €633 | €509 | -€124 | -19.6% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €633 | €509 | -€124 | -19.6% |
| Total equity and liabilities | 10/49 | €633 | €509 | -€124 | -19.6% |
| Equity | 10/15 | -€2,278 | -€4,213 | -€1,935 | -85.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,538 | -€18,473 | -€1,935 | -11.7% |
| Amounts payable | 17/49 | €2,911 | €4,722 | +€1,812 | +62.2% |
| Amounts payable within one year | 42/48 | €2,911 | €4,722 | +€1,812 | +62.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,911 | €4,722 | +€1,812 | +62.2% |
| Other operating charges | 640/8 | €118 | €186 | +€68 | +57.4% |
| Gross operating margin | 9900 | -€1,758 | -€1,750 | +€9 | +0.5% |
| Operating profit (loss) | 9901 | -€1,876 | -€1,935 | -€59 | -3.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €45 | - | -€45 | |
| Recurring financial charges | 65 | €45 | - | -€45 | |
| Profit (loss) for the period before taxes | 9903 | -€1,920 | -€1,935 | -€15 | -0.8% |
| Profit (loss) for the period | 9904 | -€1,920 | -€1,935 | -€15 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,920 | -€1,935 | -€15 | -0.8% |
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 5 October 2026 via checked.be.