H AND 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.
H AND B
Largest movements
- Receivables within one year -€388
down €388 (-4.5%), from €8,651 to €8,263
of which Other amounts receivable: -€388
- Other debts -€500
down €500 (-100%), from €500 to €0
- Profit (loss) carried forward +€115
up €115 (+99.4%), from €116 to €231
- Financial income -€45
down €45 (-13.9%), from €322 to €277
- Gross operating margin +€37
up €37 (+36.1%), from -€103 to -€66
- Taxes -€9
down €9 (-17.3%), from €51 to €42
- Financial charges +€2
up €2 (+3.4%), from €53 to €55
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 | €8,727 | €8,384 | -€343 | -3.9% |
| Current assets | 29/58 | €8,727 | €8,384 | -€343 | -3.9% |
| Amounts receivable within one year | 40/41 | €8,651 | €8,263 | -€388 | -4.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,651 | €8,263 | -€388 | -4.5% |
| Cash at bank and in hand | 54/58 | €75 | €121 | +€45 | +60.4% |
| Total equity and liabilities | 10/49 | €8,727 | €8,384 | -€343 | -3.9% |
| Equity | 10/15 | €8,176 | €8,291 | +€115 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116 | €231 | +€115 | +99.4% |
| Amounts payable | 17/49 | €551 | €93 | -€458 | -83.2% |
| Amounts payable within one year | 42/48 | €551 | €93 | -€458 | -83.2% |
| Taxes, remuneration and social security | 45 | €51 | €93 | +€42 | +82.7% |
| Taxes | 450/3 | €51 | €93 | +€42 | +82.7% |
| Other amounts payable | 47/48 | €500 | €0 | -€500 | -100% |
| Gross operating margin | 9900 | -€103 | -€66 | +€37 | +36.1% |
| Operating profit (loss) | 9901 | -€103 | -€66 | +€37 | +36.1% |
| Financial income | 75/76B | €322 | €277 | -€45 | -13.9% |
| Recurring financial income | 75 | €322 | €277 | -€45 | -13.9% |
| Financial charges | 65/66B | €53 | €55 | +€2 | +3.4% |
| Recurring financial charges | 65 | €53 | €55 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €167 | €157 | -€9 | -5.7% |
| Income taxes | 67/77 | €51 | €42 | -€9 | -17.3% |
| Profit (loss) for the period | 9904 | €116 | €115 | -€1 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116 | €115 | -€1 | -0.6% |
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 29 October 2026 via checked.be.