DOUBLE 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.
DOUBLE B
Largest movements
- Cash +€9,839
up €9,839 (+55.5%), from €17,725 to €27,564
mainly Net result for the year (+€9,810) and Depreciation (+€1,909)
- Receivables within one year +€442
up €442 (+7.1%), from €6,232 to €6,674
of which Trade receivables: +€620
- Profit (loss) carried forward +€9,810
up €9,810 (+56.3%), from €17,412 to €27,222
- Other debts +€362
new in 2026: €362
- Gross operating margin +€5,607
up €5,607 (+54.2%), from €10,338 to €15,944
- Depreciation +€529
up €529 (+38.3%), from €1,380 to €1,909
- Other operating charges -€450
down €450 (-33.9%), from €1,326 to €876
- Taxes -€345
down €345 (-9.9%), from €3,482 to €3,137
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,640 | €35,599 | +€9,958 | +38.8% |
| Fixed assets | 21/28 | €1,380 | €1,057 | -€323 | -23.4% |
| Tangible fixed assets | 22/27 | €1,380 | €1,057 | -€323 | -23.4% |
| Plant, machinery and equipment | 23 | €1,380 | €1,057 | -€323 | -23.4% |
| Current assets | 29/58 | €24,260 | €34,541 | +€10,281 | +42.4% |
| Amounts receivable within one year | 40/41 | €6,232 | €6,674 | +€442 | +7.1% |
| Trade receivables | 40 | €4,213 | €4,833 | +€620 | +14.7% |
| Other amounts receivable | 41 | €2,019 | €1,841 | -€178 | -8.8% |
| Cash at bank and in hand | 54/58 | €17,725 | €27,564 | +€9,839 | +55.5% |
| Deferred charges and accrued income | 490/1 | €303 | €303 | = | 0.0% |
| Total equity and liabilities | 10/49 | €25,640 | €35,599 | +€9,958 | +38.8% |
| Equity | 10/15 | €24,848 | €34,659 | +€9,810 | +39.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,239 | €1,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,412 | €27,222 | +€9,810 | +56.3% |
| Amounts payable | 17/49 | €792 | €940 | +€148 | +18.7% |
| Amounts payable within one year | 42/48 | €792 | €940 | +€148 | +18.7% |
| Trade debts | 44 | €792 | €578 | -€214 | -27.0% |
| Suppliers | 440/4 | €792 | €578 | -€214 | -27.0% |
| Other amounts payable | 47/48 | - | €362 | +€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €1,909 | +€529 | +38.3% |
| Other operating charges | 640/8 | €1,326 | €876 | -€450 | -33.9% |
| Gross operating margin | 9900 | €10,338 | €15,944 | +€5,607 | +54.2% |
| Operating profit (loss) | 9901 | €7,632 | €13,160 | +€5,528 | +72.4% |
| Financial income | 75/76B | €51 | €16 | -€35 | -68.1% |
| Recurring financial income | 75 | €51 | €16 | -€35 | -68.1% |
| Financial charges | 65/66B | €243 | €228 | -€15 | -6.0% |
| Recurring financial charges | 65 | €243 | €228 | -€15 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €7,440 | €12,948 | +€5,508 | +74.0% |
| Income taxes | 67/77 | €3,482 | €3,137 | -€345 | -9.9% |
| Profit (loss) for the period | 9904 | €3,958 | €9,810 | +€5,852 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €3,958 | €9,810 | +€5,852 | +148% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.