Cradle B: 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.
Cradle B
Largest movements
- Cash -€2,006
down €2,006 (-39.5%), from €5,072 to €3,066
mainly Net result for the year (-€8,083) and Trade debts (-€5,583)
- Receivables within one year +€1,694
up €1,694 (+9.4%), from €17,999 to €19,692
of which Other amounts receivable: +€1,008
- Tangible fixed assets -€1,104
down €1,104 (-50.4%), from €2,190 to €1,086
of which Plant, machinery and equipment: -€684
- Intangible fixed assets -€719
no longer reported in 2025 (was €719)
- Other debts +€9,841
up €9,841 (+3.5%), from €282,663 to €292,505
- Profit (loss) carried forward -€8,083
down €8,083 (-3.1%), from -€261,559 to -€269,642
- Trade debts -€5,583
down €5,583 (-24.7%), from €22,562 to €16,979
- Tax, wage and social debts +€1,689
new in 2025: €1,689
- Taxes +€1,433
new in 2025: €1,433
- Depreciation -€456
down €456 (-20.0%), from €2,279 to €1,823
- Other operating charges +€395
up €395 (+102.0%), from €387 to €782
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 | €64,467 | €62,331 | -€2,136 | -3.3% |
| Fixed assets | 21/28 | €2,910 | €1,086 | -€1,823 | -62.7% |
| Intangible fixed assets | 21 | €719 | - | -€719 | |
| Tangible fixed assets | 22/27 | €2,190 | €1,086 | -€1,104 | -50.4% |
| Plant, machinery and equipment | 23 | €684 | - | -€684 | |
| Furniture and vehicles | 24 | €1,506 | €1,086 | -€420 | -27.9% |
| Current assets | 29/58 | €61,557 | €61,245 | -€312 | -0.5% |
| Stocks and contracts in progress | 3 | €38,487 | €38,487 | = | 0.0% |
| Stocks | 30/36 | €38,487 | €38,487 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,999 | €19,692 | +€1,694 | +9.4% |
| Trade receivables | 40 | €11,431 | €12,116 | +€685 | +6.0% |
| Other amounts receivable | 41 | €6,567 | €7,576 | +€1,008 | +15.4% |
| Cash at bank and in hand | 54/58 | €5,072 | €3,066 | -€2,006 | -39.5% |
| Total equity and liabilities | 10/49 | €64,467 | €62,331 | -€2,136 | -3.3% |
| Equity | 10/15 | -€240,759 | -€248,842 | -€8,083 | -3.4% |
| Contributions | 10/11 | €20,800 | €20,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,559 | -€269,642 | -€8,083 | -3.1% |
| Amounts payable | 17/49 | €305,225 | €311,173 | +€5,947 | +1.9% |
| Amounts payable within one year | 42/48 | €305,225 | €311,173 | +€5,947 | +1.9% |
| Trade debts | 44 | €22,562 | €16,979 | -€5,583 | -24.7% |
| Suppliers | 440/4 | €22,562 | €16,979 | -€5,583 | -24.7% |
| Taxes, remuneration and social security | 45 | - | €1,689 | +€1,689 | |
| Taxes | 450/3 | - | €1,689 | +€1,689 | |
| Other amounts payable | 47/48 | €282,663 | €292,505 | +€9,841 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,279 | €1,823 | -€456 | -20.0% |
| Other operating charges | 640/8 | €387 | €782 | +€395 | +102.0% |
| Gross operating margin | 9900 | -€3,859 | -€3,887 | -€29 | -0.7% |
| Operating profit (loss) | 9901 | -€6,525 | -€6,493 | +€32 | +0.5% |
| Financial charges | 65/66B | €176 | €156 | -€19 | -11.0% |
| Recurring financial charges | 65 | €176 | €156 | -€19 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,701 | -€6,650 | +€51 | +0.8% |
| Income taxes | 67/77 | - | €1,433 | +€1,433 | |
| Profit (loss) for the period | 9904 | -€6,701 | -€8,083 | -€1,382 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,701 | -€8,083 | -€1,382 | -20.6% |
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 10 October 2026 via checked.be.