BplusC: 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.
BplusC
Largest movements
- Current investments -€70,000
down €70,000 (-31.8%), from €220,000 to €150,000
- Cash +€5,071
up €5,071 (+37.9%), from €13,380 to €18,450
mainly Current investments (+€70,000) and Receivables within one year (+€1,723)
- Accrued charges and deferred income -€39,128
down €39,128 (-65.6%), from €59,638 to €20,510
- Debts after one year -€24,000
down €24,000 (-12.4%), from €193,000 to €169,000
- Financial income -€3,184
down €3,184 (-43.5%), from €7,323 to €4,139
- Other operating charges -€1,781
down €1,781 (-76.3%), from €2,334 to €553
- Gross operating margin +€1,097
up €1,097 (+47.1%), from €2,326 to €3,423
- Taxes -€469
down €469 (-64.2%), from €731 to €262
- Depreciation -€298
down €298 (-65.9%), from €452 to €154
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 | €286,215 | €221,136 | -€65,079 | -22.7% |
| Fixed assets | 21/28 | €48,332 | €49,994 | +€1,662 | +3.4% |
| Tangible fixed assets | 22/27 | €47,732 | €49,394 | +€1,662 | +3.5% |
| Plant, machinery and equipment | 23 | - | €1,662 | +€1,662 | |
| Furniture and vehicles | 24 | €47,732 | €47,732 | = | 0.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €237,884 | €171,142 | -€66,741 | -28.1% |
| Amounts receivable within one year | 40/41 | €4,048 | €2,326 | -€1,723 | -42.6% |
| Trade receivables | 40 | €402 | €1,346 | +€944 | +234.8% |
| Other amounts receivable | 41 | €3,646 | €979 | -€2,667 | -73.1% |
| Current investments | 50/53 | €220,000 | €150,000 | -€70,000 | -31.8% |
| Cash at bank and in hand | 54/58 | €13,380 | €18,450 | +€5,071 | +37.9% |
| Deferred charges and accrued income | 490/1 | €455 | €366 | -€89 | -19.6% |
| Total equity and liabilities | 10/49 | €286,215 | €221,136 | -€65,079 | -22.7% |
| Equity | 10/15 | -€46,809 | -€45,578 | +€1,230 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,409 | -€64,178 | +€1,230 | +1.9% |
| Provisions and deferred taxes | 16 | €67,755 | €66,480 | -€1,275 | -1.9% |
| Provisions for liabilities and charges | 160/5 | €67,755 | €66,480 | -€1,275 | -1.9% |
| Other liabilities and charges | 164/5 | €67,755 | €66,480 | -€1,275 | -1.9% |
| Amounts payable | 17/49 | €265,269 | €200,234 | -€65,035 | -24.5% |
| Amounts payable after more than one year | 17 | €193,000 | €169,000 | -€24,000 | -12.4% |
| Financial debts | 170/4 | €193,000 | €169,000 | -€24,000 | -12.4% |
| Amounts payable within one year | 42/48 | €12,631 | €10,724 | -€1,907 | -15.1% |
| Trade debts | 44 | €5,022 | €4,495 | -€527 | -10.5% |
| Suppliers | 440/4 | €5,022 | €4,495 | -€527 | -10.5% |
| Taxes, remuneration and social security | 45 | €6,000 | €6,229 | +€229 | +3.8% |
| Taxes | 450/3 | - | €229 | +€229 | |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,609 | - | -€1,609 | |
| Accrued charges and deferred income | 492/3 | €59,638 | €20,510 | -€39,128 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €154 | -€298 | -65.9% |
| Other operating charges | 640/8 | €2,334 | €553 | -€1,781 | -76.3% |
| Gross operating margin | 9900 | €2,326 | €3,423 | +€1,097 | +47.1% |
| Operating profit (loss) | 9901 | -€460 | €2,715 | +€3,175 | |
| Financial income | 75/76B | €7,323 | €4,139 | -€3,184 | -43.5% |
| Recurring financial income | 75 | €7,323 | €4,139 | -€3,184 | -43.5% |
| Financial charges | 65/66B | €5,343 | €5,362 | +€19 | +0.3% |
| Recurring financial charges | 65 | €5,343 | €5,362 | +€19 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €1,520 | €1,492 | -€27 | -1.8% |
| Income taxes | 67/77 | €731 | €262 | -€469 | -64.2% |
| Profit (loss) for the period | 9904 | €788 | €1,230 | +€442 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €788 | €1,230 | +€442 | +56.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.