B.B.: what changed
Two fiscal 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.B.
Largest movements
- Receivables within one year -€9,348
down €9,348 (-22.4%), from €41,716 to €32,368
of which Other amounts receivable: -€9,348
- Tangible fixed assets -€6,842
down €6,842 (-2.9%), from €239,740 to €232,898
of which Furniture and vehicles: -€3,757
- Debts after one year -€14,597
down €14,597 (-32.6%), from €44,795 to €30,199
- Other debts -€6,052
down €6,052 (-6.0%), from €101,152 to €95,100
- Profit (loss) carried forward +€3,292
up €3,292 (+4.0%), from -€82,770 to -€79,478
- Gross operating margin -€2,598
down €2,598 (-17.5%), from €14,875 to €12,277
- Depreciation -€1,244
down €1,244 (-15.4%), from €8,086 to €6,842
- Other operating charges -€375
down €375 (-66.3%), from €566 to €190
- Financial charges -€265
down €265 (-14.0%), from €1,899 to €1,634
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.
Cash bridge derived
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 | €281,528 | €265,703 | -€15,825 | -5.6% |
| Fixed assets | 21/28 | €239,740 | €232,898 | -€6,842 | -2.9% |
| Tangible fixed assets | 22/27 | €239,740 | €232,898 | -€6,842 | -2.9% |
| Land and buildings | 22 | €229,725 | €226,640 | -€3,085 | -1.3% |
| Furniture and vehicles | 24 | €10,015 | €6,258 | -€3,757 | -37.5% |
| Current assets | 29/58 | €41,788 | €32,806 | -€8,983 | -21.5% |
| Amounts receivable within one year | 40/41 | €41,716 | €32,368 | -€9,348 | -22.4% |
| Trade receivables | 40 | €18,981 | €18,981 | = | 0.0% |
| Other amounts receivable | 41 | €22,735 | €13,387 | -€9,348 | -41.1% |
| Cash at bank and in hand | 54/58 | €72 | €437 | +€365 | +507.5% |
| Total equity and liabilities | 10/49 | €281,528 | €265,703 | -€15,825 | -5.6% |
| Equity | 10/15 | €119,666 | €122,958 | +€3,292 | +2.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €52,436 | €52,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,770 | -€79,478 | +€3,292 | +4.0% |
| Amounts payable | 17/49 | €161,862 | €142,746 | -€19,116 | -11.8% |
| Amounts payable after more than one year | 17 | €44,795 | €30,199 | -€14,597 | -32.6% |
| Financial debts | 170/4 | €44,795 | €30,199 | -€14,597 | -32.6% |
| Amounts payable within one year | 42/48 | €117,067 | €111,259 | -€5,808 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €14,271 | €14,597 | +€325 | +2.3% |
| Trade debts | 44 | €1,100 | €700 | -€400 | -36.4% |
| Suppliers | 440/4 | €1,100 | €700 | -€400 | -36.4% |
| Taxes, remuneration and social security | 45 | €544 | €862 | +€319 | +58.7% |
| Taxes | 450/3 | €544 | €862 | +€319 | +58.7% |
| Other amounts payable | 47/48 | €101,152 | €95,100 | -€6,052 | -6.0% |
| Accrued charges and deferred income | 492/3 | €0 | €1,288 | +€1,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,086 | €6,842 | -€1,244 | -15.4% |
| Other operating charges | 640/8 | €566 | €190 | -€375 | -66.3% |
| Gross operating margin | 9900 | €14,875 | €12,277 | -€2,598 | -17.5% |
| Operating profit (loss) | 9901 | €6,223 | €5,244 | -€979 | -15.7% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €1,899 | €1,634 | -€265 | -14.0% |
| Recurring financial charges | 65 | €1,899 | €1,634 | -€265 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €4,324 | €3,655 | -€668 | -15.5% |
| Income taxes | 67/77 | €354 | €364 | +€10 | +2.9% |
| Profit (loss) for the period | 9904 | €3,970 | €3,292 | -€679 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,970 | €3,292 | -€679 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.