Bscript: 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.
Bscript
Largest movements
- Receivables within one year -€16,602
down €16,602 (-40.3%), from €41,206 to €24,604
of which Trade receivables: -€19,051
- Deferred charges and accrued income -€5,784
down €5,784 (-49.3%), from €11,734 to €5,949
- Cash +€1,303
up €1,303 (+44.5%), from €2,931 to €4,235
mainly Receivables within one year (+€16,602) and Deferred charges and accrued income (+€5,784)
- Intangible fixed assets -€867
down €867 (-42.8%), from €2,023 to €1,156
- Tangible fixed assets -€707
down €707 (-23.8%), from €2,971 to €2,264
- Trade debts -€8,431
down €8,431 (-88.0%), from €9,577 to €1,146
- Other debts -€6,368
down €6,368 (-58.9%), from €10,818 to €4,450
- Tax, wage and social debts -€5,718
down €5,718 (-34.2%), from €16,728 to €11,010
of which Remuneration and social security: -€6,258
- Reserves -€1,531
down €1,531 (-7.2%), from €21,131 to €19,600
- Gross operating margin -€61,588
down €61,588 (-88.6%), from €69,525 to €7,937
- Staff costs -€35,181
down €35,181 (-100%), from €35,181 to €0
- Taxes -€6,050
down €6,050 (-85.4%), from €7,083 to €1,033
- Depreciation -€811
down €811 (-24.3%), from €3,342 to €2,531
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 | €61,415 | €38,759 | -€22,656 | -36.9% |
| Fixed assets | 21/28 | €5,544 | €3,970 | -€1,573 | -28.4% |
| Intangible fixed assets | 21 | €2,023 | €1,156 | -€867 | -42.8% |
| Tangible fixed assets | 22/27 | €2,971 | €2,264 | -€707 | -23.8% |
| Furniture and vehicles | 24 | €2,971 | €2,264 | -€707 | -23.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €55,872 | €34,788 | -€21,083 | -37.7% |
| Amounts receivable within one year | 40/41 | €41,206 | €24,604 | -€16,602 | -40.3% |
| Trade receivables | 40 | €39,771 | €20,720 | -€19,051 | -47.9% |
| Other amounts receivable | 41 | €1,436 | €3,885 | +€2,449 | +171% |
| Cash at bank and in hand | 54/58 | €2,931 | €4,235 | +€1,303 | +44.5% |
| Deferred charges and accrued income | 490/1 | €11,734 | €5,949 | -€5,784 | -49.3% |
| Total equity and liabilities | 10/49 | €61,415 | €38,759 | -€22,656 | -36.9% |
| Equity | 10/15 | €23,631 | €22,100 | -€1,531 | -6.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,131 | €19,600 | -€1,531 | -7.2% |
| Distributable reserves | 133 | €21,131 | €19,600 | -€1,531 | -7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,784 | €16,659 | -€21,125 | -55.9% |
| Amounts payable within one year | 42/48 | €37,784 | €16,659 | -€21,125 | -55.9% |
| Financial debts | 43 | €660 | €53 | -€607 | -91.9% |
| Credit institutions | 430/8 | €660 | €53 | -€607 | -91.9% |
| Trade debts | 44 | €9,577 | €1,146 | -€8,431 | -88.0% |
| Suppliers | 440/4 | €9,577 | €1,146 | -€8,431 | -88.0% |
| Taxes, remuneration and social security | 45 | €16,728 | €11,010 | -€5,718 | -34.2% |
| Taxes | 450/3 | €6,254 | €6,794 | +€540 | +8.6% |
| Remuneration and social security | 454/9 | €10,474 | €4,216 | -€6,258 | -59.8% |
| Other amounts payable | 47/48 | €10,818 | €4,450 | -€6,368 | -58.9% |
| Remuneration, social security and pensions | 62 | €35,181 | €0 | -€35,181 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,342 | €2,531 | -€811 | -24.3% |
| Other operating charges | 640/8 | €1,080 | €544 | -€536 | -49.6% |
| Gross operating margin | 9900 | €69,525 | €7,937 | -€61,588 | -88.6% |
| Operating profit (loss) | 9901 | €29,922 | €4,862 | -€25,060 | -83.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €5,599 | €5,361 | -€238 | -4.2% |
| Recurring financial charges | 65 | €5,599 | €5,361 | -€238 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €24,323 | -€499 | -€24,822 | |
| Income taxes | 67/77 | €7,083 | €1,033 | -€6,050 | -85.4% |
| Profit (loss) for the period | 9904 | €17,240 | -€1,531 | -€18,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,240 | -€1,531 | -€18,772 |
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 16 October 2026 via checked.be.