BC 2.0: 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.
BC 2.0
Largest movements
- Cash +€99,227
up €99,227 (+4252.3%), from €2,334 to €101,561
mainly Net result for the year (+€83,399) and Tax, wage and social debts (+€5,964)
- Profit (loss) carried forward +€83,399
up €83,399, from -€3,469 to €79,931
- Tax, wage and social debts +€5,964
new in 2025: €5,964
- Current portion of long-term debt +€5,074
new in 2025: €5,074
- Other debts +€4,330
new in 2025: €4,330
- Gross operating margin +€106,709
up €106,709, from -€1,576 to €105,133
- Taxes +€20,964
new in 2025: €20,964
- Depreciation -€1,500
down €1,500 (-100.0%), from €1,500 to €0
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 | €2,334 | €101,561 | +€99,227 | +4252.3% |
| Current assets | 29/58 | €2,334 | €101,561 | +€99,227 | +4252.3% |
| Cash at bank and in hand | 54/58 | €2,334 | €101,561 | +€99,227 | +4252.3% |
| Total equity and liabilities | 10/49 | €2,334 | €101,561 | +€99,227 | +4252.3% |
| Equity | 10/15 | €1,531 | €84,931 | +€83,399 | +5446.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,469 | €79,931 | +€83,399 | |
| Amounts payable | 17/49 | €802 | €16,630 | +€15,828 | +1972.7% |
| Amounts payable within one year | 42/48 | €802 | €16,630 | +€15,828 | +1972.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,074 | +€5,074 | |
| Trade debts | 44 | €802 | €1,263 | +€460 | +57.4% |
| Suppliers | 440/4 | €802 | €1,263 | +€460 | +57.4% |
| Taxes, remuneration and social security | 45 | - | €5,964 | +€5,964 | |
| Taxes | 450/3 | - | €5,964 | +€5,964 | |
| Other amounts payable | 47/48 | - | €4,330 | +€4,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €0 | -€1,500 | -100.0% |
| Other operating charges | 640/8 | €387 | €437 | +€49 | +12.8% |
| Gross operating margin | 9900 | -€1,576 | €105,133 | +€106,709 | |
| Operating profit (loss) | 9901 | -€3,463 | €104,696 | +€108,159 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €6 | €333 | +€327 | +5584.6% |
| Recurring financial charges | 65 | €6 | €333 | +€327 | +5584.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,469 | €104,363 | +€107,832 | |
| Income taxes | 67/77 | - | €20,964 | +€20,964 | |
| Profit (loss) for the period | 9904 | -€3,469 | €83,399 | +€86,868 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,469 | €83,399 | +€86,868 |
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 11 October 2026 via checked.be.