Bien2B: what changed
Bien2B
Largest movements
- Receivables within one year +€26,683
up €26,683 (+39.2%), from €68,018 to €94,702
of which Trade receivables: +€37,605
- Cash -€4,862
down €4,862 (-78.3%), from €6,212 to €1,350
mainly Contributions, distributions and other (-€27,070) and Receivables within one year (-€26,683)
- Tangible fixed assets -€1,427
down €1,427 (-23.8%), from €5,995 to €4,568
of which Plant, machinery and equipment: -€814
- Other debts +€27,070
new in 2025: €27,070
- Reserves -€13,973
down €13,973 (-23.4%), from €59,708 to €45,734
- Tax, wage and social debts +€7,555
up €7,555 (+105%), from €7,174 to €14,730
- Gross operating margin +€5,453
up €5,453 (+37.3%), from €14,624 to €20,077
- Financial income -€1,526
down €1,526 (-42.5%), from €3,588 to €2,062
- Taxes +€1,506
up €1,506 (+33.0%), from €4,560 to €6,066
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 | €80,225 | €100,620 | +€20,395 | +25.4% |
| Fixed assets | 21/28 | €5,995 | €4,568 | -€1,427 | -23.8% |
| Tangible fixed assets | 22/27 | €5,995 | €4,568 | -€1,427 | -23.8% |
| Plant, machinery and equipment | 23 | €3,393 | €2,579 | -€814 | -24.0% |
| Furniture and vehicles | 24 | €2,602 | €1,989 | -€613 | -23.6% |
| Current assets | 29/58 | €74,230 | €96,052 | +€21,822 | +29.4% |
| Amounts receivable within one year | 40/41 | €68,018 | €94,702 | +€26,683 | +39.2% |
| Trade receivables | 40 | - | €37,605 | +€37,605 | |
| Other amounts receivable | 41 | €68,018 | €57,097 | -€10,922 | -16.1% |
| Cash at bank and in hand | 54/58 | €6,212 | €1,350 | -€4,862 | -78.3% |
| Total equity and liabilities | 10/49 | €80,225 | €100,620 | +€20,395 | +25.4% |
| Equity | 10/15 | €72,108 | €58,134 | -€13,973 | -19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,708 | €45,734 | -€13,973 | -23.4% |
| Distributable reserves | 133 | €59,708 | €45,734 | -€13,973 | -23.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,117 | €42,486 | +€34,368 | +423% |
| Amounts payable within one year | 42/48 | €8,117 | €42,486 | +€34,368 | +423% |
| Trade debts | 44 | €943 | €686 | -€257 | -27.3% |
| Suppliers | 440/4 | €943 | €686 | -€257 | -27.3% |
| Taxes, remuneration and social security | 45 | €7,174 | €14,730 | +€7,555 | +105% |
| Taxes | 450/3 | €7,174 | €14,730 | +€7,555 | +105% |
| Other amounts payable | 47/48 | - | €27,070 | +€27,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,427 | -€33 | -2.2% |
| Other operating charges | 640/8 | €1,325 | €1,264 | -€61 | -4.6% |
| Gross operating margin | 9900 | €14,624 | €20,077 | +€5,453 | +37.3% |
| Operating profit (loss) | 9901 | €11,839 | €17,386 | +€5,547 | +46.9% |
| Financial income | 75/76B | €3,588 | €2,062 | -€1,526 | -42.5% |
| Recurring financial income | 75 | €3,588 | €2,062 | -€1,526 | -42.5% |
| Financial charges | 65/66B | €373 | €286 | -€86 | -23.2% |
| Recurring financial charges | 65 | €373 | €286 | -€86 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €15,054 | €19,162 | +€4,108 | +27.3% |
| Income taxes | 67/77 | €4,560 | €6,066 | +€1,506 | +33.0% |
| Profit (loss) for the period | 9904 | €10,495 | €13,097 | +€2,602 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,495 | €13,097 | +€2,602 | +24.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.