Bottomlines België: 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.
Bottomlines België
Largest movements
- Cash -€12,796
down €12,796 (-83.0%), from €15,422 to €2,626
mainly Trade debts (-€17,305) and Net result for the year (-€477)
- Receivables within one year -€4,214
down €4,214 (-43.1%), from €9,778 to €5,564
of which Trade receivables: -€4,465
- Intangible fixed assets -€720
down €720 (-44.6%), from €1,616 to €896
- Trade debts -€17,305
down €17,305 (-75.8%), from €22,817 to €5,512
- Reserves -€477
down €477 (-26.5%), from €1,797 to €1,320
of which Distributable reserves: -€477
- Write-downs +€1,784
new in 2025: €1,784
- Gross operating margin -€929
down €929 (-23.9%), from €3,880 to €2,952
- Other operating charges -€270
down €270 (-29.5%), from €913 to €644
- Taxes -€253
down €253 (-100%), from €253 to €0
- Financial charges -€70
down €70 (-19.9%), from €351 to €281
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 | €27,078 | €9,232 | -€17,846 | -65.9% |
| Fixed assets | 21/28 | €1,616 | €896 | -€720 | -44.6% |
| Intangible fixed assets | 21 | €1,616 | €896 | -€720 | -44.6% |
| Current assets | 29/58 | €25,463 | €8,336 | -€17,126 | -67.3% |
| Amounts receivable within one year | 40/41 | €9,778 | €5,564 | -€4,214 | -43.1% |
| Trade receivables | 40 | €5,145 | €680 | -€4,465 | -86.8% |
| Other amounts receivable | 41 | €4,633 | €4,884 | +€251 | +5.4% |
| Current investments | 50/53 | €120 | €120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,422 | €2,626 | -€12,796 | -83.0% |
| Deferred charges and accrued income | 490/1 | €143 | €26 | -€117 | -81.9% |
| Total equity and liabilities | 10/49 | €27,078 | €9,232 | -€17,846 | -65.9% |
| Equity | 10/15 | €4,197 | €3,720 | -€477 | -11.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €1,797 | €1,320 | -€477 | -26.5% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Own shares acquired | 1312 | - | €120 | +€120 | |
| Other | 1319 | €120 | - | -€120 | |
| Distributable reserves | 133 | €1,677 | €1,200 | -€477 | -28.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,881 | €5,512 | -€17,369 | -75.9% |
| Amounts payable within one year | 42/48 | €22,881 | €5,512 | -€17,369 | -75.9% |
| Trade debts | 44 | €22,817 | €5,512 | -€17,305 | -75.8% |
| Suppliers | 440/4 | €22,817 | €5,512 | -€17,305 | -75.8% |
| Taxes, remuneration and social security | 45 | €64 | €0 | -€64 | -100% |
| Taxes | 450/3 | €64 | €0 | -€64 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | €720 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,784 | +€1,784 | |
| Other operating charges | 640/8 | €913 | €644 | -€270 | -29.5% |
| Gross operating margin | 9900 | €3,880 | €2,952 | -€929 | -23.9% |
| Operating profit (loss) | 9901 | €2,247 | -€196 | -€2,443 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €351 | €281 | -€70 | -19.9% |
| Recurring financial charges | 65 | €351 | €281 | -€70 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €1,897 | -€477 | -€2,374 | |
| Income taxes | 67/77 | €253 | €0 | -€253 | -100% |
| Profit (loss) for the period | 9904 | €1,644 | -€477 | -€2,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,644 | -€477 | -€2,121 |
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 26 October 2026 via checked.be.