B-PLAN: what changed
B-PLAN
Largest movements
- Tangible fixed assets -€15,808
down €15,808 (-43.9%), from €36,043 to €20,235
of which Furniture and vehicles: -€11,841
- Receivables within one year -€7,037
down €7,037 (-72.3%), from €9,738 to €2,701
of which Trade receivables: -€4,235
- Deferred charges and accrued income +€1,859
up €1,859, from €0 to €1,859
- Profit (loss) carried forward -€14,774
down €14,774 (-973%), from -€1,519 to -€16,292
- Tax, wage and social debts -€4,497
down €4,497 (-90.7%), from €4,960 to €464
- Trade debts -€2,128
down €2,128 (-79.0%), from €2,694 to €566
- Gross operating margin -€26,498
down €26,498 (-92.8%), from €28,557 to €2,059
- Depreciation +€5,613
up €5,613 (+55.1%), from €10,195 to €15,808
- Taxes -€2,155
down €2,155 (-89.6%), from €2,404 to €249
- Other operating charges -€572
down €572 (-40.9%), from €1,400 to €828
- Financial charges -€432
down €432 (-71.9%), from €601 to €169
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,154 | €32,756 | -€21,398 | -39.5% |
| Fixed assets | 21/28 | €36,043 | €20,235 | -€15,808 | -43.9% |
| Tangible fixed assets | 22/27 | €36,043 | €20,235 | -€15,808 | -43.9% |
| Land and buildings | 22 | €16,670 | €12,703 | -€3,967 | -23.8% |
| Furniture and vehicles | 24 | €19,374 | €7,532 | -€11,841 | -61.1% |
| Current assets | 29/58 | €18,110 | €12,521 | -€5,590 | -30.9% |
| Amounts receivable within one year | 40/41 | €9,738 | €2,701 | -€7,037 | -72.3% |
| Trade receivables | 40 | €4,235 | €0 | -€4,235 | -100% |
| Other amounts receivable | 41 | €5,503 | €2,701 | -€2,802 | -50.9% |
| Cash at bank and in hand | 54/58 | €8,372 | €7,960 | -€412 | -4.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,859 | +€1,859 | |
| Total equity and liabilities | 10/49 | €54,154 | €32,756 | -€21,398 | -39.5% |
| Equity | 10/15 | €46,499 | €31,726 | -€14,774 | -31.8% |
| Contributions | 10/11 | €7,018 | €7,018 | = | 0.0% |
| Reserves | 13 | €41,000 | €41,000 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,519 | -€16,292 | -€14,774 | -973% |
| Amounts payable | 17/49 | €7,654 | €1,030 | -€6,624 | -86.5% |
| Amounts payable within one year | 42/48 | €7,654 | €1,030 | -€6,624 | -86.5% |
| Trade debts | 44 | €2,694 | €566 | -€2,128 | -79.0% |
| Suppliers | 440/4 | €2,694 | €566 | -€2,128 | -79.0% |
| Taxes, remuneration and social security | 45 | €4,960 | €464 | -€4,497 | -90.7% |
| Taxes | 450/3 | €4,960 | €464 | -€4,497 | -90.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,195 | €15,808 | +€5,613 | +55.1% |
| Other operating charges | 640/8 | €1,400 | €828 | -€572 | -40.9% |
| Gross operating margin | 9900 | €28,557 | €2,059 | -€26,498 | -92.8% |
| Operating profit (loss) | 9901 | €16,962 | -€14,578 | -€31,540 | |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €601 | €169 | -€432 | -71.9% |
| Recurring financial charges | 65 | €601 | €169 | -€432 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €16,361 | -€14,524 | -€30,885 | |
| Income taxes | 67/77 | €2,404 | €249 | -€2,155 | -89.6% |
| Profit (loss) for the period | 9904 | €13,957 | -€14,774 | -€28,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,957 | -€14,774 | -€28,730 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.