Born2support: 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.
Born2support
Largest movements
- Cash +€30,908
up €30,908 (+86.0%), from €35,923 to €66,831
mainly Net result for the year (+€29,794) and Accrued charges and deferred income (+€1,963)
- Reserves +€29,794
up €29,794 (+17.9%), from €166,124 to €195,919
of which Distributable reserves: +€29,794
- Tax, wage and social debts -€2,640
down €2,640 (-50.6%), from €5,220 to €2,580
- Gross operating margin -€10,326
down €10,326 (-18.2%), from €56,748 to €46,421
- Taxes -€3,503
down €3,503 (-18.9%), from €18,542 to €15,039
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 | €185,738 | €215,857 | +€30,119 | +16.2% |
| Fixed assets | 21/28 | €2,118 | €1,613 | -€505 | -23.8% |
| Tangible fixed assets | 22/27 | €2,118 | €1,613 | -€505 | -23.8% |
| Furniture and vehicles | 24 | €2,118 | €1,613 | -€505 | -23.8% |
| Current assets | 29/58 | €183,621 | €214,244 | +€30,624 | +16.7% |
| Amounts receivable within one year | 40/41 | €6,981 | €5,940 | -€1,041 | -14.9% |
| Trade receivables | 40 | €5,922 | €5,785 | -€137 | -2.3% |
| Other amounts receivable | 41 | €1,059 | €155 | -€904 | -85.4% |
| Current investments | 50/53 | €140,000 | €140,281 | +€281 | +0.2% |
| Cash at bank and in hand | 54/58 | €35,923 | €66,831 | +€30,908 | +86.0% |
| Deferred charges and accrued income | 490/1 | €717 | €1,192 | +€476 | +66.4% |
| Total equity and liabilities | 10/49 | €185,738 | €215,857 | +€30,119 | +16.2% |
| Equity | 10/15 | €178,524 | €208,319 | +€29,794 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €166,124 | €195,919 | +€29,794 | +17.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,264 | €194,059 | +€29,794 | +18.1% |
| Amounts payable | 17/49 | €7,214 | €7,539 | +€325 | +4.5% |
| Amounts payable within one year | 42/48 | €5,394 | €3,756 | -€1,638 | -30.4% |
| Trade debts | 44 | €174 | €569 | +€395 | +227.2% |
| Suppliers | 440/4 | €174 | €569 | +€395 | +227.2% |
| Taxes, remuneration and social security | 45 | €5,220 | €2,580 | -€2,640 | -50.6% |
| Taxes | 450/3 | €5,220 | €2,580 | -€2,640 | -50.6% |
| Other amounts payable | 47/48 | - | €607 | +€607 | |
| Accrued charges and deferred income | 492/3 | €1,820 | €3,783 | +€1,963 | +107.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €878 | +€109 | +14.2% |
| Other operating charges | 640/8 | €1,158 | €1,188 | +€30 | +2.6% |
| Gross operating margin | 9900 | €56,748 | €46,421 | -€10,326 | -18.2% |
| Operating profit (loss) | 9901 | €54,821 | €44,356 | -€10,465 | -19.1% |
| Financial income | 75/76B | €221 | €650 | +€429 | +194.2% |
| Recurring financial income | 75 | €221 | €650 | +€429 | +194.2% |
| Financial charges | 65/66B | €166 | €172 | +€6 | +3.5% |
| Recurring financial charges | 65 | €166 | €172 | +€6 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €54,876 | €44,834 | -€10,042 | -18.3% |
| Income taxes | 67/77 | €18,542 | €15,039 | -€3,503 | -18.9% |
| Profit (loss) for the period | 9904 | €36,334 | €29,794 | -€6,540 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,334 | €29,794 | -€6,540 | -18.0% |
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 8 October 2026 via checked.be.