BT SOLUTION: 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.
BT SOLUTION
Largest movements
- Deferred charges and accrued income -€5,040
no longer reported in 2025 (was €5,040)
- Cash +€3,579
up €3,579 (+193%), from €1,854 to €5,433
mainly Deferred charges and accrued income (+€5,040) and Net result for the year (+€2,964)
- Tangible fixed assets +€2,440
new in 2025: €2,440
- Receivables within one year +€351
up €351 (+25.7%), from €1,364 to €1,715
of which Other amounts receivable: +€339
- Profit (loss) carried forward +€2,964
up €2,964 (+68.0%), from -€4,360 to -€1,396
- Tax, wage and social debts -€1,674
down €1,674 (-15.8%), from €10,593 to €8,919
of which Remuneration and social security: -€1,016
- Contributions +€1,000
new in 2025: €1,000
- Other debts -€996
down €996 (-66.4%), from €1,498 to €503
- Gross operating margin +€9,839
up €9,839, from -€4,354 to €5,485
- Other operating charges +€1,238
new in 2025: €1,238
- Depreciation +€760
new in 2025: €760
- Financial charges +€381
up €381 (+6,107%), from €6 to €387
- Taxes +€135
new in 2025: €135
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 | €8,358 | €9,688 | +€1,330 | +15.9% |
| Fixed assets | 21/28 | €100 | €2,540 | +€2,440 | +2,440% |
| Tangible fixed assets | 22/27 | - | €2,440 | +€2,440 | |
| Furniture and vehicles | 24 | - | €2,440 | +€2,440 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €8,258 | €7,148 | -€1,110 | -13.4% |
| Amounts receivable within one year | 40/41 | €1,364 | €1,715 | +€351 | +25.7% |
| Trade receivables | 40 | €758 | €770 | +€12 | +1.6% |
| Other amounts receivable | 41 | €606 | €945 | +€339 | +56.0% |
| Cash at bank and in hand | 54/58 | €1,854 | €5,433 | +€3,579 | +193% |
| Deferred charges and accrued income | 490/1 | €5,040 | - | -€5,040 | |
| Total equity and liabilities | 10/49 | €8,358 | €9,688 | +€1,330 | +15.9% |
| Equity | 10/15 | -€4,360 | -€396 | +€3,964 | +90.9% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€4,360 | -€1,396 | +€2,964 | +68.0% |
| Amounts payable | 17/49 | €12,718 | €10,084 | -€2,634 | -20.7% |
| Amounts payable within one year | 42/48 | €12,718 | €10,084 | -€2,634 | -20.7% |
| Trade debts | 44 | €627 | €662 | +€35 | +5.6% |
| Suppliers | 440/4 | €627 | €662 | +€35 | +5.6% |
| Taxes, remuneration and social security | 45 | €10,593 | €8,919 | -€1,674 | -15.8% |
| Taxes | 450/3 | €793 | €135 | -€658 | -82.9% |
| Remuneration and social security | 454/9 | €9,800 | €8,784 | -€1,016 | -10.4% |
| Other amounts payable | 47/48 | €1,498 | €503 | -€996 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €760 | +€760 | |
| Other operating charges | 640/8 | - | €1,238 | +€1,238 | |
| Gross operating margin | 9900 | -€4,354 | €5,485 | +€9,839 | |
| Operating profit (loss) | 9901 | -€4,354 | €3,487 | +€7,841 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -82.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -82.0% |
| Financial charges | 65/66B | €6 | €387 | +€381 | +6,107% |
| Recurring financial charges | 65 | €6 | €387 | +€381 | +6,107% |
| Profit (loss) for the period before taxes | 9903 | -€4,360 | €3,099 | +€7,459 | |
| Income taxes | 67/77 | - | €135 | +€135 | |
| Profit (loss) for the period | 9904 | -€4,360 | €2,964 | +€7,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,360 | €2,964 | +€7,324 |
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 25 October 2026 via checked.be.