B AND B PARTNERS: 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 AND B PARTNERS
Largest movements
- Cash -€15,151
down €15,151 (-67.4%), from €22,473 to €7,322
mainly Net result for the year (-€27,835) and Investment in fixed assets (net) (-€9,395)
- Tangible fixed assets -€7,621
down €7,621 (-11.0%), from €69,493 to €61,873
- Reserves -€27,835
down €27,835 (-48.3%), from €57,604 to €29,769
- Other debts +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Tax, wage and social debts -€3,389
down €3,389 (-18.5%), from €18,333 to €14,944
of which Taxes: -€6,344
- Trade debts -€1,728
down €1,728 (-35.9%), from €4,817 to €3,089
- Accrued charges and deferred income +€1,078
up €1,078 (+78.6%), from €1,372 to €2,450
- Gross operating margin -€8,062
down €8,062 (-13.4%), from €60,363 to €52,302
- Depreciation -€3,686
down €3,686 (-17.8%), from €20,702 to €17,016
- Staff costs +€2,858
up €2,858 (+5.3%), from €54,148 to €57,006
- Other operating charges +€1,309
up €1,309 (+41.1%), from €3,183 to €4,492
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 | €92,126 | €70,252 | -€21,874 | -23.7% |
| Fixed assets | 21/28 | €69,493 | €61,873 | -€7,621 | -11.0% |
| Tangible fixed assets | 22/27 | €69,493 | €61,873 | -€7,621 | -11.0% |
| Furniture and vehicles | 24 | €69,493 | €61,873 | -€7,621 | -11.0% |
| Current assets | 29/58 | €22,633 | €8,379 | -€14,254 | -63.0% |
| Amounts receivable within one year | 40/41 | €160 | €160 | = | 0.0% |
| Other amounts receivable | 41 | €160 | €160 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,473 | €7,322 | -€15,151 | -67.4% |
| Deferred charges and accrued income | 490/1 | - | €897 | +€897 | |
| Total equity and liabilities | 10/49 | €92,126 | €70,252 | -€21,874 | -23.7% |
| Equity | 10/15 | €57,604 | €29,769 | -€27,835 | -48.3% |
| Reserves | 13 | €57,604 | €29,769 | -€27,835 | -48.3% |
| Distributable reserves | 133 | €57,604 | €29,769 | -€27,835 | -48.3% |
| Amounts payable | 17/49 | €34,522 | €40,483 | +€5,961 | +17.3% |
| Amounts payable within one year | 42/48 | €33,150 | €38,033 | +€4,883 | +14.7% |
| Trade debts | 44 | €4,817 | €3,089 | -€1,728 | -35.9% |
| Suppliers | 440/4 | €4,817 | €3,089 | -€1,728 | -35.9% |
| Taxes, remuneration and social security | 45 | €18,333 | €14,944 | -€3,389 | -18.5% |
| Taxes | 450/3 | €10,737 | €4,393 | -€6,344 | -59.1% |
| Remuneration and social security | 454/9 | €7,596 | €10,551 | +€2,955 | +38.9% |
| Other amounts payable | 47/48 | €10,000 | €20,000 | +€10,000 | +100% |
| Accrued charges and deferred income | 492/3 | €1,372 | €2,450 | +€1,078 | +78.6% |
| Remuneration, social security and pensions | 62 | €54,148 | €57,006 | +€2,858 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,702 | €17,016 | -€3,686 | -17.8% |
| Other operating charges | 640/8 | €3,183 | €4,492 | +€1,309 | +41.1% |
| Gross operating margin | 9900 | €60,363 | €52,302 | -€8,062 | -13.4% |
| Operating profit (loss) | 9901 | -€17,671 | -€26,213 | -€8,542 | -48.3% |
| Financial charges | 65/66B | €955 | €1,286 | +€331 | +34.7% |
| Recurring financial charges | 65 | €955 | €1,286 | +€331 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,626 | -€27,499 | -€8,873 | -47.6% |
| Income taxes | 67/77 | €375 | €336 | -€39 | -10.4% |
| Profit (loss) for the period | 9904 | -€19,001 | -€27,835 | -€8,834 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,001 | -€27,835 | -€8,834 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.