BG FINANCE: 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.
BG FINANCE
Largest movements
- Cash -€47,118
down €47,118 (-33.0%), from €142,776 to €95,657
mainly Other debts (-€36,283) and Tax, wage and social debts (-€7,337)
- Other debts -€36,283
down €36,283 (-99.7%), from €36,380 to €97
- Tax, wage and social debts -€7,337
down €7,337 (-100%), from €7,337 to €0
- Profit (loss) carried forward -€3,888
down €3,888 (-63.5%), from -€6,122 to -€10,010
- Gross operating margin +€2,309
up €2,309 (+41.3%), from -€5,594 to -€3,285
- Financial charges +€59
up €59 (+589,300%), from €0 to €59
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.
Derived cash bridge
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 | €142,776 | €95,657 | -€47,118 | -33.0% |
| Current assets | 29/58 | €142,776 | €95,657 | -€47,118 | -33.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €142,776 | €95,657 | -€47,118 | -33.0% |
| Total equity and liabilities | 10/49 | €142,776 | €95,657 | -€47,118 | -33.0% |
| Equity | 10/15 | €97,398 | €93,510 | -€3,888 | -4.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €78,520 | €78,520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €78,520 | €78,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,122 | -€10,010 | -€3,888 | -63.5% |
| Amounts payable | 17/49 | €45,377 | €2,147 | -€43,230 | -95.3% |
| Amounts payable within one year | 42/48 | €43,717 | €97 | -€43,620 | -99.8% |
| Taxes, remuneration and social security | 45 | €7,337 | €0 | -€7,337 | -100% |
| Taxes | 450/3 | €7,337 | €0 | -€7,337 | -100% |
| Other amounts payable | 47/48 | €36,380 | €97 | -€36,283 | -99.7% |
| Accrued charges and deferred income | 492/3 | €1,660 | €2,050 | +€390 | +23.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€5,594 | -€3,285 | +€2,309 | +41.3% |
| Operating profit (loss) | 9901 | -€6,122 | -€3,829 | +€2,293 | +37.4% |
| Financial charges | 65/66B | €0 | €59 | +€59 | +589,300% |
| Recurring financial charges | 65 | €0 | €59 | +€59 | +589,300% |
| Profit (loss) for the period before taxes | 9903 | -€6,122 | -€3,888 | +€2,234 | +36.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,122 | -€3,888 | +€2,234 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,122 | -€3,888 | +€2,234 | +36.5% |
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 27 October 2026 via checked.be.