BtoBiX: what changed
BtoBiX
Largest movements
- Cash +€2,576
up €2,576 (+6.8%), from €38,153 to €40,728
mainly Net result for the year (+€5,226) and Receivables within one year (+€1,831)
- Receivables within one year -€1,831
down €1,831 (-54.4%), from €3,369 to €1,538
of which Trade receivables: -€3,146
- Tangible fixed assets -€582
down €582 (-9.9%), from €5,889 to €5,308
of which Land and buildings: -€412
- Tax, wage and social debts -€4,927
down €4,927 (-20.5%), from €24,037 to €19,110
of which Taxes: -€4,927
- Profit (loss) carried forward +€4,393
up €4,393 (+23.8%), from €18,498 to €22,892
- Trade debts +€988
up €988 (+1,101%), from €90 to €1,078
- Gross operating margin -€15,849
down €15,849 (-58.8%), from €26,973 to €11,125
- Taxes -€3,290
down €3,290 (-57.2%), from €5,750 to €2,459
- Depreciation +€1,336
up €1,336 (+384%), from €348 to €1,684
- Financial charges +€647
up €647 (+46.5%), from €1,392 to €2,039
- Financial income +€384
up €384 (+76,788%), from €1 to €384
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,484 | €48,912 | +€429 | +0.9% |
| Fixed assets | 21/28 | €5,889 | €5,308 | -€582 | -9.9% |
| Tangible fixed assets | 22/27 | €5,889 | €5,308 | -€582 | -9.9% |
| Land and buildings | 22 | €976 | €564 | -€412 | -42.2% |
| Furniture and vehicles | 24 | €4,914 | €4,744 | -€170 | -3.5% |
| Current assets | 29/58 | €42,594 | €43,604 | +€1,010 | +2.4% |
| Amounts receivable within one year | 40/41 | €3,369 | €1,538 | -€1,831 | -54.4% |
| Trade receivables | 40 | €3,146 | - | -€3,146 | |
| Other amounts receivable | 41 | €223 | €1,538 | +€1,315 | +590% |
| Cash at bank and in hand | 54/58 | €38,153 | €40,728 | +€2,576 | +6.8% |
| Deferred charges and accrued income | 490/1 | €1,073 | €1,338 | +€266 | +24.8% |
| Total equity and liabilities | 10/49 | €48,484 | €48,912 | +€429 | +0.9% |
| Equity | 10/15 | €23,498 | €27,892 | +€4,393 | +18.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,498 | €22,892 | +€4,393 | +23.8% |
| Amounts payable | 17/49 | €24,985 | €21,020 | -€3,965 | -15.9% |
| Amounts payable within one year | 42/48 | €24,985 | €21,020 | -€3,965 | -15.9% |
| Trade debts | 44 | €90 | €1,078 | +€988 | +1,101% |
| Suppliers | 440/4 | €90 | €1,078 | +€988 | +1,101% |
| Taxes, remuneration and social security | 45 | €24,037 | €19,110 | -€4,927 | -20.5% |
| Taxes | 450/3 | €20,737 | €15,810 | -€4,927 | -23.8% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €1,684 | +€1,336 | +384% |
| Other operating charges | 640/8 | €126 | €100 | -€26 | -20.9% |
| Gross operating margin | 9900 | €26,973 | €11,125 | -€15,849 | -58.8% |
| Operating profit (loss) | 9901 | €26,499 | €9,341 | -€17,158 | -64.8% |
| Financial income | 75/76B | €1 | €384 | +€384 | +76,788% |
| Recurring financial income | 75 | €1 | €384 | +€384 | +76,788% |
| Financial charges | 65/66B | €1,392 | €2,039 | +€647 | +46.5% |
| Recurring financial charges | 65 | €1,392 | €2,039 | +€647 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €25,107 | €7,686 | -€17,421 | -69.4% |
| Income taxes | 67/77 | €5,750 | €2,459 | -€3,290 | -57.2% |
| Profit (loss) for the period | 9904 | €19,357 | €5,226 | -€14,131 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,357 | €5,226 | -€14,131 | -73.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.