B4SURE: 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.
B4SURE
Largest movements
- Cash -€43,393
down €43,393 (-83.9%), from €51,695 to €8,301
mainly Trade debts (-€27,719) and Receivables within one year (-€14,520)
- Receivables within one year +€14,520
new in 2025: €14,520
- Trade debts -€27,719
down €27,719 (-54.4%), from €50,984 to €23,265
- Tax, wage and social debts -€11,049
down €11,049 (-57.3%), from €19,298 to €8,249
of which Remuneration and social security: -€11,223
- Short-term financial debts +€10,000
new in 2025: €10,000
- Staff costs -€40,983
down €40,983 (-37.5%), from €109,414 to €68,430
- Other operating charges -€15,721
down €15,721 (-74.5%), from €21,109 to €5,387
- Gross operating margin +€3,086
up €3,086 (+4.3%), from €71,709 to €74,795
- Financial charges -€944
down €944 (-73.1%), from €1,291 to €347
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 | €122,428 | €93,555 | -€28,873 | -23.6% |
| Current assets | 29/58 | €122,428 | €93,555 | -€28,873 | -23.6% |
| Amounts receivable after more than one year | 29 | €70,733 | €70,733 | = | 0.0% |
| Other amounts receivable | 291 | €70,733 | €70,733 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €14,520 | +€14,520 | |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Cash at bank and in hand | 54/58 | €51,695 | €8,301 | -€43,393 | -83.9% |
| Total equity and liabilities | 10/49 | €122,428 | €93,555 | -€28,873 | -23.6% |
| Equity | 10/15 | €52,146 | €52,041 | -€105 | -0.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €60,700 | €60,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,554 | -€53,659 | -€105 | -0.2% |
| Amounts payable | 17/49 | €70,282 | €41,514 | -€28,768 | -40.9% |
| Amounts payable within one year | 42/48 | €70,282 | €41,514 | -€28,768 | -40.9% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Other loans | 439 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €50,984 | €23,265 | -€27,719 | -54.4% |
| Suppliers | 440/4 | €50,984 | €23,265 | -€27,719 | -54.4% |
| Taxes, remuneration and social security | 45 | €19,298 | €8,249 | -€11,049 | -57.3% |
| Taxes | 450/3 | €113 | €287 | +€174 | +154.7% |
| Remuneration and social security | 454/9 | €19,185 | €7,962 | -€11,223 | -58.5% |
| Remuneration, social security and pensions | 62 | €109,414 | €68,430 | -€40,983 | -37.5% |
| Other operating charges | 640/8 | €21,109 | €5,387 | -€15,721 | -74.5% |
| Gross operating margin | 9900 | €71,709 | €74,795 | +€3,086 | +4.3% |
| Operating profit (loss) | 9901 | -€58,814 | €977 | +€59,791 | |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €120 | - | -€120 | |
| Financial charges | 65/66B | €1,291 | €347 | -€944 | -73.1% |
| Recurring financial charges | 65 | €1,291 | €347 | -€944 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | -€59,985 | €630 | +€60,615 | |
| Income taxes | 67/77 | €141 | €735 | +€594 | +421.1% |
| Profit (loss) for the period | 9904 | -€60,126 | -€105 | +€60,021 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,126 | -€105 | +€60,021 | +99.8% |
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 7 October 2026 via checked.be.