Business4Good: 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.
Business4Good
Largest movements
- Tangible fixed assets +€19,376
up €19,376 (+8.9%), from €217,191 to €236,568
of which Land and buildings: +€18,706
- Cash +€18,713
up €18,713 (+278%), from €6,739 to €25,453
mainly Net result for the year (+€22,023) and Trade debts (+€18,496)
- Receivables within one year +€5,507
up €5,507 (+11.2%), from €48,953 to €54,461
of which Trade receivables: +€4,900
- Reserves +€22,000
up €22,000 (+82.3%), from €26,738 to €48,738
of which Distributable reserves: +€22,000
- Trade debts +€18,496
up €18,496 (+44.3%), from €41,790 to €60,286
- Tax, wage and social debts +€9,594
up €9,594 (+68.2%), from €14,060 to €23,654
- Debts after one year -€6,221
down €6,221 (-5.7%), from €108,390 to €102,168
- Other debts -€5,283
down €5,283 (-8.9%), from €59,571 to €54,288
- Gross operating margin -€43,449
down €43,449 (-43.6%), from €99,568 to €56,118
- Depreciation +€8,940
up €8,940 (+95.9%), from €9,318 to €18,258
- Taxes -€1,626
down €1,626 (-15.1%), from €10,794 to €9,168
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 | €276,967 | €317,579 | +€40,613 | +14.7% |
| Fixed assets | 21/28 | €220,321 | €236,735 | +€16,414 | +7.5% |
| Intangible fixed assets | 21 | €1,929 | €167 | -€1,762 | -91.3% |
| Tangible fixed assets | 22/27 | €217,191 | €236,568 | +€19,376 | +8.9% |
| Land and buildings | 22 | €216,579 | €235,285 | +€18,706 | +8.6% |
| Furniture and vehicles | 24 | €613 | €1,283 | +€670 | +109% |
| Financial fixed assets | 28 | €1,200 | €0 | -€1,200 | -100% |
| Current assets | 29/58 | €56,646 | €80,844 | +€24,198 | +42.7% |
| Amounts receivable within one year | 40/41 | €48,953 | €54,461 | +€5,507 | +11.2% |
| Trade receivables | 40 | €48,953 | €53,853 | +€4,900 | +10.0% |
| Other amounts receivable | 41 | - | €607 | +€607 | |
| Cash at bank and in hand | 54/58 | €6,739 | €25,453 | +€18,713 | +278% |
| Deferred charges and accrued income | 490/1 | €953 | €931 | -€22 | -2.3% |
| Total equity and liabilities | 10/49 | €276,967 | €317,579 | +€40,613 | +14.7% |
| Equity | 10/15 | €46,204 | €68,226 | +€22,023 | +47.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,738 | €48,738 | +€22,000 | +82.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €26,738 | €48,738 | +€22,000 | +82.3% |
| Profit (loss) carried forward | 14 | €865 | €888 | +€23 | +2.6% |
| Amounts payable | 17/49 | €230,763 | €249,353 | +€18,590 | +8.1% |
| Amounts payable after more than one year | 17 | €108,390 | €102,168 | -€6,221 | -5.7% |
| Financial debts | 170/4 | €108,390 | €102,168 | -€6,221 | -5.7% |
| Amounts payable within one year | 42/48 | €121,361 | €146,860 | +€25,499 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €5,940 | €6,221 | +€282 | +4.7% |
| Financial debts | 43 | - | €2,410 | +€2,410 | |
| Credit institutions | 430/8 | - | €2,410 | +€2,410 | |
| Trade debts | 44 | €41,790 | €60,286 | +€18,496 | +44.3% |
| Suppliers | 440/4 | €41,790 | €60,286 | +€18,496 | +44.3% |
| Taxes, remuneration and social security | 45 | €14,060 | €23,654 | +€9,594 | +68.2% |
| Taxes | 450/3 | €14,060 | €23,654 | +€9,594 | +68.2% |
| Other amounts payable | 47/48 | €59,571 | €54,288 | -€5,283 | -8.9% |
| Accrued charges and deferred income | 492/3 | €1,013 | €324 | -€688 | -68.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,318 | €18,258 | +€8,940 | +95.9% |
| Other operating charges | 640/8 | €387 | €618 | +€230 | +59.5% |
| Non-recurring operating charges | 66A | €2,414 | €294 | -€2,120 | -87.8% |
| Gross operating margin | 9900 | €99,568 | €56,118 | -€43,449 | -43.6% |
| Operating profit (loss) | 9901 | €87,449 | €36,949 | -€50,500 | -57.7% |
| Financial income | 75/76B | €110 | €115 | +€5 | +4.8% |
| Recurring financial income | 75 | €110 | €115 | +€5 | +4.8% |
| Financial charges | 65/66B | €6,249 | €5,873 | -€376 | -6.0% |
| Recurring financial charges | 65 | €6,249 | €5,873 | -€376 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €81,310 | €31,191 | -€50,119 | -61.6% |
| Income taxes | 67/77 | €10,794 | €9,168 | -€1,626 | -15.1% |
| Profit (loss) for the period | 9904 | €70,516 | €22,023 | -€48,493 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,516 | €22,023 | -€48,493 | -68.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.