B6: 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.
B6
Largest movements
- Receivables within one year +€43,239
up €43,239 (+96.5%), from €44,800 to €88,039
of which Trade receivables: +€46,266
- Financial fixed assets -€30,235
down €30,235 (-64.2%), from €47,131 to €16,896
- Cash -€12,938
down €12,938 (-100.0%), from €12,938 to €0
mainly Receivables within one year (-€43,239) and Net result for the year (-€14,615)
- Tangible fixed assets +€3,463
up €3,463 (+153.0%), from €2,263 to €5,727
- Deferred charges and accrued income +€1,716
up €1,716 (+408.5%), from €420 to €2,136
- Profit (loss) carried forward -€14,615
down €14,615, from €10,512 to -€4,103
- Trade debts +€12,922
up €12,922 (+251.1%), from €5,146 to €18,068
- Other debts +€3,315
up €3,315 (+13.6%), from €24,449 to €27,763
- Tax, wage and social debts +€2,326
up €2,326 (+10.3%), from €22,642 to €24,968
of which Remuneration and social security: +€1,728
- Short-term financial debts +€1,297
up €1,297 (+129.7%), from €1,000 to €2,297
- Financial charges +€29,335
up €29,335 (+1387.9%), from €2,114 to €31,449
of which Non-recurring financial charges: +€30,000
- Gross operating margin +€9,004
up €9,004 (+58.3%), from €15,441 to €24,445
- Taxes +€1,254
up €1,254 (+27.2%), from €4,601 to €5,854
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 | €107,553 | €112,797 | +€5,245 | +4.9% |
| Fixed assets | 21/28 | €49,395 | €22,623 | -€26,772 | -54.2% |
| Tangible fixed assets | 22/27 | €2,263 | €5,727 | +€3,463 | +153.0% |
| Furniture and vehicles | 24 | €2,263 | €5,727 | +€3,463 | +153.0% |
| Financial fixed assets | 28 | €47,131 | €16,896 | -€30,235 | -64.2% |
| Current assets | 29/58 | €58,158 | €90,174 | +€32,016 | +55.0% |
| Amounts receivable within one year | 40/41 | €44,800 | €88,039 | +€43,239 | +96.5% |
| Trade receivables | 40 | €41,773 | €88,039 | +€46,266 | +110.8% |
| Other amounts receivable | 41 | €3,027 | €0 | -€3,027 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,938 | €0 | -€12,938 | -100.0% |
| Deferred charges and accrued income | 490/1 | €420 | €2,136 | +€1,716 | +408.5% |
| Total equity and liabilities | 10/49 | €107,553 | €112,797 | +€5,245 | +4.9% |
| Equity | 10/15 | €54,317 | €39,702 | -€14,615 | -26.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,405 | €31,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €29,550 | €29,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,512 | -€4,103 | -€14,615 | |
| Amounts payable | 17/49 | €53,236 | €73,096 | +€19,859 | +37.3% |
| Amounts payable within one year | 42/48 | €53,236 | €73,096 | +€19,859 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,000 | €2,297 | +€1,297 | +129.7% |
| Credit institutions | 430/8 | €1,000 | €2,297 | +€1,297 | +129.7% |
| Trade debts | 44 | €5,146 | €18,068 | +€12,922 | +251.1% |
| Suppliers | 440/4 | €5,146 | €18,068 | +€12,922 | +251.1% |
| Taxes, remuneration and social security | 45 | €22,642 | €24,968 | +€2,326 | +10.3% |
| Taxes | 450/3 | €20,913 | €21,511 | +€598 | +2.9% |
| Remuneration and social security | 454/9 | €1,728 | €3,456 | +€1,728 | +100.0% |
| Other amounts payable | 47/48 | €24,449 | €27,763 | +€3,315 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €1,357 | +€178 | +15.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,441 | €24,445 | +€9,004 | +58.3% |
| Operating profit (loss) | 9901 | €13,875 | €22,688 | +€8,814 | +63.5% |
| Financial charges | 65/66B | €2,114 | €31,449 | +€29,335 | +1387.9% |
| Recurring financial charges | 65 | €2,114 | €1,449 | -€665 | -31.5% |
| Non-recurring financial charges | 66B | - | €30,000 | +€30,000 | |
| Profit (loss) for the period before taxes | 9903 | €11,761 | -€8,760 | -€20,522 | |
| Income taxes | 67/77 | €4,601 | €5,854 | +€1,254 | +27.2% |
| Profit (loss) for the period | 9904 | €7,160 | -€14,615 | -€21,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,160 | -€14,615 | -€21,775 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.