bFrame: 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.
bFrame
Largest movements
- Cash -€4,854
down €4,854 (-69.3%), from €7,007 to €2,154
mainly Net result for the year (-€4,228) and Receivables within one year (-€550)
- Receivables within one year +€550
new in 2025: €550
- Profit (loss) carried forward -€4,228
down €4,228 (-77.6%), from -€5,449 to -€9,677
- Accrued charges and deferred income -€454
no longer reported in 2025 (was €454)
- Trade debts +€379
up €379 (+27.5%), from €1,376 to €1,755
- Gross operating margin -€394
down €394 (-11.6%), from -€3,402 to -€3,795
- Financial income +€118
new in 2025: €118
- Financial charges -€86
down €86 (-50.3%), from €172 to €85
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 | €7,007 | €2,704 | -€4,303 | -61.4% |
| Current assets | 29/58 | €7,007 | €2,704 | -€4,303 | -61.4% |
| Amounts receivable within one year | 40/41 | - | €550 | +€550 | |
| Other amounts receivable | 41 | - | €550 | +€550 | |
| Cash at bank and in hand | 54/58 | €7,007 | €2,154 | -€4,854 | -69.3% |
| Total equity and liabilities | 10/49 | €7,007 | €2,704 | -€4,303 | -61.4% |
| Equity | 10/15 | €5,177 | €949 | -€4,228 | -81.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,626 | €5,626 | = | 0.0% |
| Distributable reserves | 133 | €5,626 | €5,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,449 | -€9,677 | -€4,228 | -77.6% |
| Amounts payable | 17/49 | €1,830 | €1,755 | -€75 | -4.1% |
| Amounts payable within one year | 42/48 | €1,376 | €1,755 | +€379 | +27.5% |
| Trade debts | 44 | €1,376 | €1,755 | +€379 | +27.5% |
| Suppliers | 440/4 | €1,376 | €1,755 | +€379 | +27.5% |
| Accrued charges and deferred income | 492/3 | €454 | - | -€454 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€3,402 | -€3,795 | -€394 | -11.6% |
| Operating profit (loss) | 9901 | -€3,853 | -€4,261 | -€408 | -10.6% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €172 | €85 | -€86 | -50.3% |
| Recurring financial charges | 65 | €172 | €85 | -€86 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,025 | -€4,228 | -€203 | -5.1% |
| Profit (loss) for the period | 9904 | -€4,025 | -€4,228 | -€203 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,025 | -€4,228 | -€203 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.