B800: what changed
Two financial 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.
B800
Largest movements
- Cash -€55,924
down €55,924 (-39.5%), from €141,507 to €85,583
mainly Trade debts (-€91,106) and Receivables within one year (-€25,881)
- Receivables within one year +€25,881
up €25,881 (+84.3%), from €30,717 to €56,598
of which Trade receivables: +€45,016
- Tangible fixed assets -€22,362
down €22,362 (-6.2%), from €360,635 to €338,274
of which Furniture and vehicles: -€20,722
- Deferred charges and accrued income +€10,552
up €10,552 (+116.2%), from €9,084 to €19,636
- Trade debts -€91,106
down €91,106 (-46.6%), from €195,397 to €104,291
- Advances received +€21,068
up €21,068 (+84.2%), from €25,023 to €46,090
- Tax, wage and social debts +€20,444
up €20,444 (+26.6%), from €76,749 to €97,194
of which Remuneration and social security: +€22,521
- Gross operating margin +€55,234
up €55,234 (+21.2%), from €260,778 to €316,012
- Staff costs +€42,681
up €42,681 (+19.9%), from €214,629 to €257,310
- Other operating charges +€11,986
up €11,986 (+324.7%), from €3,692 to €15,678
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 | €569,571 | €523,811 | -€45,760 | -8.0% |
| Fixed assets | 21/28 | €378,595 | €353,234 | -€25,362 | -6.7% |
| Intangible fixed assets | 21 | €13,000 | €10,000 | -€3,000 | -23.1% |
| Tangible fixed assets | 22/27 | €360,635 | €338,274 | -€22,362 | -6.2% |
| Land and buildings | 22 | €291,537 | €291,537 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24 | €0 | -€24 | -100.0% |
| Furniture and vehicles | 24 | €61,000 | €40,278 | -€20,722 | -34.0% |
| Other tangible fixed assets | 26 | €8,075 | €6,459 | -€1,616 | -20.0% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €190,976 | €170,578 | -€20,399 | -10.7% |
| Stocks and contracts in progress | 3 | €9,668 | €8,760 | -€907 | -9.4% |
| Stocks | 30/36 | €9,668 | €8,760 | -€907 | -9.4% |
| Amounts receivable within one year | 40/41 | €30,717 | €56,598 | +€25,881 | +84.3% |
| Trade receivables | 40 | €5,807 | €50,823 | +€45,016 | +775.2% |
| Other amounts receivable | 41 | €24,910 | €5,775 | -€19,135 | -76.8% |
| Cash at bank and in hand | 54/58 | €141,507 | €85,583 | -€55,924 | -39.5% |
| Deferred charges and accrued income | 490/1 | €9,084 | €19,636 | +€10,552 | +116.2% |
| Total equity and liabilities | 10/49 | €569,571 | €523,811 | -€45,760 | -8.0% |
| Equity | 10/15 | €267,337 | €268,697 | +€1,360 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,438 | €171,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,578 | €169,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,699 | €91,059 | +€1,360 | +1.5% |
| Amounts payable | 17/49 | €302,234 | €255,114 | -€47,120 | -15.6% |
| Amounts payable within one year | 42/48 | €297,638 | €253,673 | -€43,965 | -14.8% |
| Trade debts | 44 | €195,397 | €104,291 | -€91,106 | -46.6% |
| Suppliers | 440/4 | €195,397 | €104,291 | -€91,106 | -46.6% |
| Advances received on contracts in progress | 46 | €25,023 | €46,090 | +€21,068 | +84.2% |
| Taxes, remuneration and social security | 45 | €76,749 | €97,194 | +€20,444 | +26.6% |
| Taxes | 450/3 | €48,988 | €46,911 | -€2,077 | -4.2% |
| Remuneration and social security | 454/9 | €27,761 | €50,283 | +€22,521 | +81.1% |
| Other amounts payable | 47/48 | €469 | €6,098 | +€5,630 | +1201.4% |
| Accrued charges and deferred income | 492/3 | €4,596 | €1,441 | -€3,155 | -68.6% |
| Remuneration, social security and pensions | 62 | €214,629 | €257,310 | +€42,681 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,459 | €36,442 | +€2,983 | +8.9% |
| Other operating charges | 640/8 | €3,692 | €15,678 | +€11,986 | +324.7% |
| Gross operating margin | 9900 | €260,778 | €316,012 | +€55,234 | +21.2% |
| Operating profit (loss) | 9901 | €8,998 | €6,582 | -€2,416 | -26.8% |
| Financial income | 75/76B | €254 | €2,179 | +€1,926 | +759.2% |
| Recurring financial income | 75 | €254 | €2,179 | +€1,926 | +759.2% |
| Financial charges | 65/66B | €2,764 | €4,356 | +€1,593 | +57.6% |
| Recurring financial charges | 65 | €2,764 | €4,356 | +€1,593 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €6,488 | €4,405 | -€2,083 | -32.1% |
| Income taxes | 67/77 | €4,337 | €3,045 | -€1,292 | -29.8% |
| Profit (loss) for the period | 9904 | €2,151 | €1,360 | -€791 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,151 | €1,360 | -€791 | -36.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.