CT-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.
CT-B
Largest movements
- Cash +€39,183
up €39,183 (+119.2%), from €32,861 to €72,044
mainly Net result for the year (+€26,901) and Tax, wage and social debts (+€7,430)
- Deferred charges and accrued income +€985
new in 2025: €985
- Profit (loss) carried forward +€26,900
up €26,900 (+132.7%), from €20,267 to €47,167
- Tax, wage and social debts +€7,430
up €7,430 (+143.4%), from €5,182 to €12,612
- Other debts +€5,864
up €5,864 (+86.3%), from €6,792 to €12,656
- Turnover +€48,148
new in 2025: €48,148
- Purchases and services +€14,575
new in 2025: €14,575
- Gross operating margin +€8,668
up €8,668 (+34.0%), from €25,500 to €34,168
- Taxes +€2,344
up €2,344 (+45.2%), from €5,182 to €7,526
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 | €32,861 | €73,626 | +€40,765 | +124.1% |
| Current assets | 29/58 | €32,861 | €73,626 | +€40,765 | +124.1% |
| Amounts receivable within one year | 40/41 | - | €596 | +€596 | |
| Trade receivables | 40 | - | €596 | +€596 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €32,861 | €72,044 | +€39,183 | +119.2% |
| Deferred charges and accrued income | 490/1 | - | €985 | +€985 | |
| Total equity and liabilities | 10/49 | €32,861 | €73,626 | +€40,765 | +124.1% |
| Equity | 10/15 | €20,267 | €47,167 | +€26,900 | +132.7% |
| Profit (loss) carried forward | 14 | €20,267 | €47,167 | +€26,900 | +132.7% |
| Amounts payable | 17/49 | €12,594 | €26,459 | +€13,865 | +110.1% |
| Amounts payable within one year | 42/48 | €12,594 | €26,459 | +€13,865 | +110.1% |
| Trade debts | 44 | €620 | €1,191 | +€571 | +92.1% |
| Suppliers | 440/4 | €620 | €1,191 | +€571 | +92.1% |
| Taxes, remuneration and social security | 45 | €5,182 | €12,612 | +€7,430 | +143.4% |
| Taxes | 450/3 | €5,182 | €12,612 | +€7,430 | +143.4% |
| Other amounts payable | 47/48 | €6,792 | €12,656 | +€5,864 | +86.3% |
| Turnover | 70 | - | €48,148 | +€48,148 | |
| Non-recurring operating income | 76A | - | €595 | +€595 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,575 | +€14,575 | |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €25,500 | €34,168 | +€8,668 | +34.0% |
| Operating profit (loss) | 9901 | €25,437 | €34,168 | +€8,731 | +34.3% |
| Financial income | 75/76B | €12 | €324 | +€312 | +2596.9% |
| Recurring financial income | 75 | €12 | €324 | +€312 | +2596.9% |
| Financial charges | 65/66B | - | €64 | +€64 | |
| Recurring financial charges | 65 | - | €64 | +€64 | |
| Profit (loss) for the period before taxes | 9903 | €25,449 | €34,427 | +€8,978 | +35.3% |
| Income taxes | 67/77 | €5,182 | €7,526 | +€2,344 | +45.2% |
| Profit (loss) for the period | 9904 | €20,267 | €26,901 | +€6,634 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,267 | €26,901 | +€6,634 | +32.7% |
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.