bFanatic: 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.
bFanatic
Largest movements
- Cash -€21,078
down €21,078 (-15.5%), from €135,980 to €114,901
mainly Contributions, distributions and other (-€22,000) and Receivables within one year (-€12,648)
- Receivables within one year +€12,648
up €12,648 (+35.3%), from €35,790 to €48,438
of which Trade receivables: +€12,502
- Reserves -€4,626
down €4,626 (-4.4%), from €105,320 to €100,694
of which Distributable reserves: -€4,626
- Tax, wage and social debts -€3,723
down €3,723 (-32.2%), from €11,570 to €7,847
- Gross operating margin -€22,384
down €22,384 (-55.5%), from €40,365 to €17,981
- Financial income +€12,532
new in 2025: €12,532
of which Financial income: +€12,532
- Taxes -€4,317
down €4,317 (-42.4%), from €10,171 to €5,854
- Financial charges +€1,109
up €1,109 (+762.9%), from €145 to €1,254
- Depreciation -€629
down €629 (-20.0%), from €3,149 to €2,520
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 | €179,632 | €171,489 | -€8,143 | -4.5% |
| Fixed assets | 21/28 | €4,489 | €5,458 | +€969 | +21.6% |
| Tangible fixed assets | 22/27 | €4,489 | €5,458 | +€969 | +21.6% |
| Plant, machinery and equipment | 23 | €1,574 | €3,505 | +€1,932 | +122.8% |
| Furniture and vehicles | 24 | €2,916 | €1,953 | -€963 | -33.0% |
| Current assets | 29/58 | €175,143 | €166,031 | -€9,112 | -5.2% |
| Amounts receivable within one year | 40/41 | €35,790 | €48,438 | +€12,648 | +35.3% |
| Trade receivables | 40 | €35,790 | €48,292 | +€12,502 | +34.9% |
| Other amounts receivable | 41 | - | €146 | +€146 | |
| Cash at bank and in hand | 54/58 | €135,980 | €114,901 | -€21,078 | -15.5% |
| Deferred charges and accrued income | 490/1 | €3,373 | €2,692 | -€682 | -20.2% |
| Total equity and liabilities | 10/49 | €179,632 | €171,489 | -€8,143 | -4.5% |
| Equity | 10/15 | €140,527 | €135,901 | -€4,626 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,320 | €100,694 | -€4,626 | -4.4% |
| Tax-exempt reserves | 132 | €348 | €348 | = | 0.0% |
| Distributable reserves | 133 | €104,972 | €100,346 | -€4,626 | -4.4% |
| Profit (loss) carried forward | 14 | €16,607 | €16,607 | = | 0.0% |
| Amounts payable | 17/49 | €39,105 | €35,589 | -€3,517 | -9.0% |
| Amounts payable within one year | 42/48 | €39,105 | €35,589 | -€3,517 | -9.0% |
| Trade debts | 44 | €1,477 | €1,309 | -€167 | -11.3% |
| Suppliers | 440/4 | €1,477 | €1,309 | -€167 | -11.3% |
| Taxes, remuneration and social security | 45 | €11,570 | €7,847 | -€3,723 | -32.2% |
| Taxes | 450/3 | €11,570 | €7,847 | -€3,723 | -32.2% |
| Other amounts payable | 47/48 | €26,059 | €26,432 | +€373 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €2,520 | -€629 | -20.0% |
| Other operating charges | 640/8 | €3,755 | €3,510 | -€244 | -6.5% |
| Gross operating margin | 9900 | €40,365 | €17,981 | -€22,384 | -55.5% |
| Operating profit (loss) | 9901 | €33,461 | €11,950 | -€21,511 | -64.3% |
| Financial income | 75/76B | - | €12,532 | +€12,532 | |
| Recurring financial income | 75 | - | €12,532 | +€12,532 | |
| Non-recurring financial income | 76B | - | €12,532 | +€12,532 | |
| Financial charges | 65/66B | €145 | €1,254 | +€1,109 | +762.9% |
| Recurring financial charges | 65 | €145 | €1,254 | +€1,109 | +762.9% |
| Profit (loss) for the period before taxes | 9903 | €33,316 | €23,228 | -€10,088 | -30.3% |
| Income taxes | 67/77 | €10,171 | €5,854 | -€4,317 | -42.4% |
| Profit (loss) for the period | 9904 | €23,145 | €17,374 | -€5,771 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,145 | €17,374 | -€5,771 | -24.9% |
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.