BProgramming: 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.
BProgramming
Largest movements
- Cash +€15,104
up €15,104 (+30.5%), from €49,465 to €64,569
mainly Net result for the year (+€14,443) and Depreciation (+€4,069)
- Receivables within one year -€2,742
down €2,742 (-21.5%), from €12,736 to €9,994
of which Trade receivables: -€2,566
- Tangible fixed assets -€1,672
down €1,672 (-17.2%), from €9,705 to €8,033
of which Furniture and vehicles: -€2,536
- Profit (loss) carried forward +€6,443
up €6,443 (+19.4%), from €33,228 to €39,670
- Tax, wage and social debts +€3,410
up €3,410 (+250.9%), from €1,359 to €4,769
of which Taxes: +€3,410
- Other debts +€1,161
up €1,161 (+13.7%), from €8,451 to €9,613
- Gross operating margin -€10,509
down €10,509 (-30.5%), from €34,489 to €23,980
- Taxes -€2,901
down €2,901 (-36.7%), from €7,895 to €4,994
- Depreciation -€494
down €494 (-10.8%), from €4,562 to €4,069
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 | €72,077 | €83,381 | +€11,304 | +15.7% |
| Fixed assets | 21/28 | €9,855 | €8,183 | -€1,672 | -17.0% |
| Tangible fixed assets | 22/27 | €9,705 | €8,033 | -€1,672 | -17.2% |
| Plant, machinery and equipment | 23 | €4,189 | €5,053 | +€864 | +20.6% |
| Furniture and vehicles | 24 | €5,516 | €2,980 | -€2,536 | -46.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €62,222 | €75,198 | +€12,976 | +20.9% |
| Amounts receivable within one year | 40/41 | €12,736 | €9,994 | -€2,742 | -21.5% |
| Trade receivables | 40 | €11,554 | €8,988 | -€2,566 | -22.2% |
| Other amounts receivable | 41 | €1,182 | €1,006 | -€176 | -14.9% |
| Cash at bank and in hand | 54/58 | €49,465 | €64,569 | +€15,104 | +30.5% |
| Deferred charges and accrued income | 490/1 | €21 | €635 | +€614 | +2914.6% |
| Total equity and liabilities | 10/49 | €72,077 | €83,381 | +€11,304 | +15.7% |
| Equity | 10/15 | €61,240 | €67,682 | +€6,443 | +10.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €18,012 | €18,012 | = | 0.0% |
| Distributable reserves | 133 | €18,012 | €18,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,228 | €39,670 | +€6,443 | +19.4% |
| Amounts payable | 17/49 | €10,837 | €15,699 | +€4,862 | +44.9% |
| Amounts payable within one year | 42/48 | €10,837 | €15,699 | +€4,862 | +44.9% |
| Trade debts | 44 | €1,027 | €1,318 | +€291 | +28.3% |
| Suppliers | 440/4 | €1,027 | €1,318 | +€291 | +28.3% |
| Taxes, remuneration and social security | 45 | €1,359 | €4,769 | +€3,410 | +250.9% |
| Taxes | 450/3 | €1,309 | €4,719 | +€3,410 | +260.5% |
| Remuneration and social security | 454/9 | €50 | €50 | = | 0.0% |
| Other amounts payable | 47/48 | €8,451 | €9,613 | +€1,161 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,562 | €4,069 | -€494 | -10.8% |
| Other operating charges | 640/8 | €375 | €319 | -€57 | -15.1% |
| Gross operating margin | 9900 | €34,489 | €23,980 | -€10,509 | -30.5% |
| Operating profit (loss) | 9901 | €29,551 | €19,593 | -€9,958 | -33.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €146 | €156 | +€10 | +6.7% |
| Recurring financial charges | 65 | €146 | €156 | +€10 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €29,405 | €19,437 | -€9,968 | -33.9% |
| Income taxes | 67/77 | €7,895 | €4,994 | -€2,901 | -36.7% |
| Profit (loss) for the period | 9904 | €21,509 | €14,443 | -€7,067 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,509 | €14,443 | -€7,067 | -32.9% |
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 30 September 2026 via checked.be.