B-Pro: 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.
B-Pro
Largest movements
- Tangible fixed assets -€15,731
down €15,731 (-42.1%), from €37,395 to €21,664
of which Furniture and vehicles: -€13,959
- Receivables within one year +€7,909
up €7,909 (+48.2%), from €16,416 to €24,326
of which Other amounts receivable: +€14,575
- Stocks and contracts -€2,615
no longer reported in 2025 (was €2,615)
- Debts after one year -€15,170
down €15,170 (-84.0%), from €18,068 to €2,898
- Reserves +€9,250
up €9,250 (+46.3%), from €20,000 to €29,250
- Current portion of long-term debt -€6,884
down €6,884 (-65.0%), from €10,591 to €3,708
- Trade debts +€3,414
up €3,414 (+49.5%), from €6,903 to €10,317
- Tax, wage and social debts -€1,832
down €1,832 (-39.2%), from €4,678 to €2,847
of which Taxes: -€1,858
- Gross operating margin -€22,393
down €22,393 (-49.6%), from €45,164 to €22,771
- Write-downs -€11,618
down €11,618, from €5,809 to -€5,809
- Other operating charges +€8,901
up €8,901 (+1,985%), from €448 to €9,349
- Taxes -€4,271
down €4,271 (-54.4%), from €7,858 to €3,587
- Depreciation -€3,180
down €3,180 (-37.8%), from €8,409 to €5,229
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 | €67,939 | €57,621 | -€10,318 | -15.2% |
| Fixed assets | 21/28 | €37,395 | €21,664 | -€15,731 | -42.1% |
| Tangible fixed assets | 22/27 | €37,395 | €21,664 | -€15,731 | -42.1% |
| Plant, machinery and equipment | 23 | €5,524 | €3,752 | -€1,772 | -32.1% |
| Furniture and vehicles | 24 | €31,871 | €17,912 | -€13,959 | -43.8% |
| Current assets | 29/58 | €30,544 | €35,957 | +€5,413 | +17.7% |
| Stocks and contracts in progress | 3 | €2,615 | - | -€2,615 | |
| Contracts in progress | 37 | €2,615 | - | -€2,615 | |
| Amounts receivable within one year | 40/41 | €16,416 | €24,326 | +€7,909 | +48.2% |
| Trade receivables | 40 | €12,603 | €5,938 | -€6,665 | -52.9% |
| Other amounts receivable | 41 | €3,813 | €18,388 | +€14,575 | +382% |
| Cash at bank and in hand | 54/58 | €10,423 | €10,000 | -€423 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,632 | +€541 | +49.6% |
| Total equity and liabilities | 10/49 | €67,939 | €57,621 | -€10,318 | -15.2% |
| Equity | 10/15 | €26,144 | €35,422 | +€9,278 | +35.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €29,250 | +€9,250 | +46.3% |
| Distributable reserves | 133 | €20,000 | €29,250 | +€9,250 | +46.3% |
| Profit (loss) carried forward | 14 | €2,144 | €2,172 | +€28 | +1.3% |
| Amounts payable | 17/49 | €41,796 | €22,200 | -€19,596 | -46.9% |
| Amounts payable after more than one year | 17 | €18,068 | €2,898 | -€15,170 | -84.0% |
| Financial debts | 170/4 | €18,068 | €2,898 | -€15,170 | -84.0% |
| Amounts payable within one year | 42/48 | €22,173 | €16,872 | -€5,301 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €10,591 | €3,708 | -€6,884 | -65.0% |
| Trade debts | 44 | €6,903 | €10,317 | +€3,414 | +49.5% |
| Suppliers | 440/4 | €6,903 | €10,317 | +€3,414 | +49.5% |
| Taxes, remuneration and social security | 45 | €4,678 | €2,847 | -€1,832 | -39.2% |
| Taxes | 450/3 | €1,858 | - | -€1,858 | |
| Remuneration and social security | 454/9 | €2,820 | €2,847 | +€26 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,555 | €2,430 | +€875 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,409 | €5,229 | -€3,180 | -37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,809 | -€5,809 | -€11,618 | |
| Other operating charges | 640/8 | €448 | €9,349 | +€8,901 | +1,985% |
| Non-recurring operating charges | 66A | - | €178 | +€178 | |
| Gross operating margin | 9900 | €45,164 | €22,771 | -€22,393 | -49.6% |
| Operating profit (loss) | 9901 | €30,497 | €13,824 | -€16,673 | -54.7% |
| Financial income | 75/76B | €51 | €574 | +€524 | +1,035% |
| Recurring financial income | 75 | €51 | €574 | +€524 | +1,035% |
| Financial charges | 65/66B | €546 | €1,534 | +€987 | +181% |
| Recurring financial charges | 65 | €546 | €1,534 | +€987 | +181% |
| Profit (loss) for the period before taxes | 9903 | €30,002 | €12,865 | -€17,137 | -57.1% |
| Income taxes | 67/77 | €7,858 | €3,587 | -€4,271 | -54.4% |
| Profit (loss) for the period | 9904 | €22,144 | €9,278 | -€12,866 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,144 | €9,278 | -€12,866 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.