TBNB: what changed
Two fiscal 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.
TBNB
Largest movements
- Receivables within one year +€77,391
up €77,391 (+805.7%), from €9,606 to €86,997
of which Trade receivables: +€75,882
- Tangible fixed assets -€60,119
down €60,119 (-100.0%), from €60,119 to €0
of which Other tangible fixed assets: -€30,935
- Intangible fixed assets -€13,130
down €13,130 (-100.0%), from €13,130 to €0
- Cash -€10,695
down €10,695 (-89.3%), from €11,980 to €1,285
mainly Receivables within one year (-€77,391) and Debts after one year (-€32,600)
- Stocks and contracts -€2,702
down €2,702 (-54.0%), from €5,000 to €2,298
- Debts after one year -€32,600
down €32,600 (-46.3%), from €70,431 to €37,832
- Profit (loss) carried forward +€11,816
up €11,816, from -€11,816 to €0
- Reserves +€5,952
new in 2025: €5,952
- Tax, wage and social debts +€3,830
up €3,830 (+356.6%), from €1,074 to €4,905
of which Remuneration and social security: +€2,230
- Trade debts +€1,249
up €1,249 (+6.3%), from €19,710 to €20,958
- Depreciation -€19,427
down €19,427 (-98.0%), from €19,828 to €401
- Gross operating margin +€9,814
up €9,814 (+67.2%), from €14,594 to €24,408
- Financial charges -€1,605
down €1,605 (-28.4%), from €5,644 to €4,039
- Taxes +€1,601
up €1,601 (+714.7%), from €224 to €1,825
- Other operating charges -€512
down €512 (-51.4%), from €997 to €485
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 | €101,340 | €91,685 | -€9,655 | -9.5% |
| Formation expenses | 20 | €1,505 | €1,104 | -€401 | -26.7% |
| Fixed assets | 21/28 | €73,248 | €0 | -€73,248 | -100.0% |
| Intangible fixed assets | 21 | €13,130 | €0 | -€13,130 | -100.0% |
| Tangible fixed assets | 22/27 | €60,119 | €0 | -€60,119 | -100.0% |
| Plant, machinery and equipment | 23 | €16,347 | €0 | -€16,347 | -100.0% |
| Furniture and vehicles | 24 | €12,837 | €0 | -€12,837 | -100.0% |
| Other tangible fixed assets | 26 | €30,935 | €0 | -€30,935 | -100.0% |
| Current assets | 29/58 | €26,586 | €90,581 | +€63,994 | +240.7% |
| Stocks and contracts in progress | 3 | €5,000 | €2,298 | -€2,702 | -54.0% |
| Stocks | 30/36 | €5,000 | €2,298 | -€2,702 | -54.0% |
| Amounts receivable within one year | 40/41 | €9,606 | €86,997 | +€77,391 | +805.7% |
| Trade receivables | 40 | €5,268 | €81,150 | +€75,882 | +1440.6% |
| Other amounts receivable | 41 | €4,338 | €5,847 | +€1,509 | +34.8% |
| Cash at bank and in hand | 54/58 | €11,980 | €1,285 | -€10,695 | -89.3% |
| Total equity and liabilities | 10/49 | €101,340 | €91,685 | -€9,655 | -9.5% |
| Equity | 10/15 | -€8,816 | €8,952 | +€17,768 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,952 | +€5,952 | |
| Distributable reserves | 133 | - | €5,952 | +€5,952 | |
| Profit (loss) carried forward | 14 | -€11,816 | €0 | +€11,816 | |
| Amounts payable | 17/49 | €110,156 | €82,733 | -€27,423 | -24.9% |
| Amounts payable after more than one year | 17 | €70,431 | €37,832 | -€32,600 | -46.3% |
| Financial debts | 170/4 | €70,431 | €37,832 | -€32,600 | -46.3% |
| Amounts payable within one year | 42/48 | €38,299 | €44,680 | +€6,380 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €17,354 | €18,269 | +€915 | +5.3% |
| Trade debts | 44 | €19,710 | €20,958 | +€1,249 | +6.3% |
| Suppliers | 440/4 | €19,710 | €20,958 | +€1,249 | +6.3% |
| Taxes, remuneration and social security | 45 | €1,074 | €4,905 | +€3,830 | +356.6% |
| Taxes | 450/3 | €224 | €1,825 | +€1,601 | +714.7% |
| Remuneration and social security | 454/9 | €850 | €3,080 | +€2,230 | +262.3% |
| Other amounts payable | 47/48 | €162 | €548 | +€386 | +239.0% |
| Accrued charges and deferred income | 492/3 | €1,425 | €221 | -€1,204 | -84.5% |
| Non-recurring operating income | 76A | - | €5,099 | +€5,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,828 | €401 | -€19,427 | -98.0% |
| Other operating charges | 640/8 | €997 | €485 | -€512 | -51.4% |
| Gross operating margin | 9900 | €14,594 | €24,408 | +€9,814 | +67.2% |
| Operating profit (loss) | 9901 | -€6,231 | €23,522 | +€29,753 | |
| Financial income | 75/76B | €283 | €110 | -€173 | -61.3% |
| Recurring financial income | 75 | €283 | €110 | -€173 | -61.3% |
| Financial charges | 65/66B | €5,644 | €4,039 | -€1,605 | -28.4% |
| Recurring financial charges | 65 | €5,644 | €4,039 | -€1,605 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,592 | €19,593 | +€31,184 | |
| Income taxes | 67/77 | €224 | €1,825 | +€1,601 | +714.7% |
| Profit (loss) for the period | 9904 | -€11,816 | €17,768 | +€29,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,816 | €17,768 | +€29,583 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.