book'nbid: 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.
book'nbid
Largest movements
- Deferred charges and accrued income -€29,450
no longer reported in 2025 (was €29,450)
- Cash -€16,100
down €16,100 (-95.3%), from €16,900 to €800
mainly Other debts (-€48,147) and Receivables within one year (-€4,949)
- Receivables within one year +€4,949
up €4,949 (+301%), from €1,646 to €6,595
of which Trade receivables: +€5,000
- Other debts -€48,147
down €48,147 (-51.2%), from €93,978 to €45,831
- Profit (loss) carried forward +€8,722
up €8,722 (+11.1%), from -€78,353 to -€69,630
- Trade debts -€2,371
down €2,371 (-100%), from €2,371 to €0
- Tax, wage and social debts +€1,195
new in 2025: €1,195
- Gross operating margin -€45,987
down €45,987 (-82.2%), from €55,968 to €9,981
- Other operating charges -€5,128
down €5,128 (-97.7%), from €5,248 to €120
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 | €47,996 | €7,395 | -€40,601 | -84.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €47,996 | €7,395 | -€40,601 | -84.6% |
| Amounts receivable within one year | 40/41 | €1,646 | €6,595 | +€4,949 | +301% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €1,646 | €1,595 | -€51 | -3.1% |
| Cash at bank and in hand | 54/58 | €16,900 | €800 | -€16,100 | -95.3% |
| Deferred charges and accrued income | 490/1 | €29,450 | - | -€29,450 | |
| Total equity and liabilities | 10/49 | €47,996 | €7,395 | -€40,601 | -84.6% |
| Equity | 10/15 | -€48,353 | -€39,630 | +€8,722 | +18.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,353 | -€69,630 | +€8,722 | +11.1% |
| Amounts payable | 17/49 | €96,349 | €47,026 | -€49,323 | -51.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,349 | €47,026 | -€49,323 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,371 | €0 | -€2,371 | -100% |
| Suppliers | 440/4 | €2,371 | €0 | -€2,371 | -100% |
| Taxes, remuneration and social security | 45 | - | €1,195 | +€1,195 | |
| Taxes | 450/3 | - | €1,195 | +€1,195 | |
| Other amounts payable | 47/48 | €93,978 | €45,831 | -€48,147 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €5,248 | €120 | -€5,128 | -97.7% |
| Non-recurring operating charges | 66A | €45,223 | €0 | -€45,223 | -100% |
| Gross operating margin | 9900 | €55,968 | €9,981 | -€45,987 | -82.2% |
| Operating profit (loss) | 9901 | €5,496 | €9,861 | +€4,365 | +79.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,297 | €1,138 | -€159 | -12.2% |
| Recurring financial charges | 65 | €1,297 | €1,138 | -€159 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €4,199 | €8,722 | +€4,523 | +108% |
| Profit (loss) for the period | 9904 | €4,199 | €8,722 | +€4,523 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €4,199 | €8,722 | +€4,523 | +108% |
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 19 October 2026 via checked.be.