B2DAY: what changed
B2DAY
Largest movements
- Tangible fixed assets +€447,523
up €447,523 (+1,309%), from €34,189 to €481,711
of which Land and buildings: +€449,629
- Cash -€141,978
down €141,978 (-71.4%), from €198,919 to €56,941
mainly Investment in fixed assets (net) (-€459,853) and Contributions, distributions and other (-€150,000)
- Receivables within one year -€25,161
down €25,161 (-58.7%), from €42,887 to €17,727
of which Other amounts receivable: -€19,655
- Current investments +€10,216
up €10,216 (+170%), from €6,000 to €16,216
- Debts after one year +€302,873
new in 2025: €302,873
- Profit (loss) carried forward -€136,041
down €136,041 (-52.0%), from €261,741 to €125,700
- Other debts +€83,622
new in 2025: €83,622
- Current portion of long-term debt +€23,687
new in 2025: €23,687
- Tax, wage and social debts +€6,957
up €6,957 (+91.6%), from €7,598 to €14,554
- Gross operating margin +€46,592
up €46,592 (+427%), from €10,901 to €57,493
- Other operating charges +€10,932
up €10,932 (+567%), from €1,929 to €12,862
- Financial charges +€9,965
up €9,965 (+347%), from €2,872 to €12,837
- Depreciation +€8,376
up €8,376 (+212%), from €3,955 to €12,330
- Taxes +€3,159
up €3,159 (+126%), from €2,513 to €5,672
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 | €314,120 | €598,939 | +€284,820 | +90.7% |
| Fixed assets | 21/28 | €59,189 | €506,711 | +€447,523 | +756% |
| Tangible fixed assets | 22/27 | €34,189 | €481,711 | +€447,523 | +1,309% |
| Land and buildings | 22 | - | €449,629 | +€449,629 | |
| Furniture and vehicles | 24 | €1,781 | €4,091 | +€2,310 | +130% |
| Other tangible fixed assets | 26 | €32,407 | €27,991 | -€4,416 | -13.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €254,931 | €92,228 | -€162,703 | -63.8% |
| Amounts receivable within one year | 40/41 | €42,887 | €17,727 | -€25,161 | -58.7% |
| Trade receivables | 40 | €23,232 | €17,727 | -€5,506 | -23.7% |
| Other amounts receivable | 41 | €19,655 | - | -€19,655 | |
| Current investments | 50/53 | €6,000 | €16,216 | +€10,216 | +170% |
| Cash at bank and in hand | 54/58 | €198,919 | €56,941 | -€141,978 | -71.4% |
| Deferred charges and accrued income | 490/1 | €7,125 | €1,345 | -€5,780 | -81.1% |
| Total equity and liabilities | 10/49 | €314,120 | €598,939 | +€284,820 | +90.7% |
| Equity | 10/15 | €302,741 | €166,700 | -€136,041 | -44.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,741 | €125,700 | -€136,041 | -52.0% |
| Amounts payable | 17/49 | €11,379 | €432,239 | +€420,860 | +3,699% |
| Amounts payable after more than one year | 17 | - | €302,873 | +€302,873 | |
| Financial debts | 170/4 | - | €302,873 | +€302,873 | |
| Amounts payable within one year | 42/48 | €8,879 | €121,944 | +€113,065 | +1,273% |
| Current portion of amounts payable after more than one year | 42 | - | €23,687 | +€23,687 | |
| Trade debts | 44 | €1,281 | €80 | -€1,201 | -93.8% |
| Suppliers | 440/4 | €1,281 | €80 | -€1,201 | -93.8% |
| Taxes, remuneration and social security | 45 | €7,598 | €14,554 | +€6,957 | +91.6% |
| Taxes | 450/3 | €7,598 | €14,554 | +€6,957 | +91.6% |
| Other amounts payable | 47/48 | - | €83,622 | +€83,622 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €7,423 | +€4,923 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,955 | €12,330 | +€8,376 | +212% |
| Other operating charges | 640/8 | €1,929 | €12,862 | +€10,932 | +567% |
| Gross operating margin | 9900 | €10,901 | €57,493 | +€46,592 | +427% |
| Operating profit (loss) | 9901 | €5,018 | €32,301 | +€27,284 | +544% |
| Financial income | 75/76B | €944 | €167 | -€777 | -82.3% |
| Recurring financial income | 75 | €944 | €167 | -€777 | -82.3% |
| Financial charges | 65/66B | €2,872 | €12,837 | +€9,965 | +347% |
| Recurring financial charges | 65 | €2,872 | €12,837 | +€9,965 | +347% |
| Profit (loss) for the period before taxes | 9903 | €3,089 | €19,631 | +€16,542 | +535% |
| Income taxes | 67/77 | €2,513 | €5,672 | +€3,159 | +126% |
| Profit (loss) for the period | 9904 | €576 | €13,959 | +€13,383 | +2,322% |
| Profit (loss) for the period to be appropriated | 9905 | €576 | €13,959 | +€13,383 | +2,322% |
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.