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
- Current investments -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Cash +€121,604
up €121,604 (+151.0%), from €80,507 to €202,110
mainly Net result for the year (+€132,400) and Current investments (+€130,000)
- Stocks and contracts +€113,819
up €113,819 (+87.8%), from €129,647 to €243,466
- Receivables within one year +€90,659
up €90,659 (+99.0%), from €91,580 to €182,239
of which Other amounts receivable: +€67,160
- Financial fixed assets +€24,700
up €24,700 (+416.5%), from €5,930 to €30,630
- Other debts +€114,513
up €114,513 (+101.9%), from €112,347 to €226,860
- Reserves +€72,400
up €72,400 (+31.6%), from €229,051 to €301,451
- Trade debts +€16,471
up €16,471 (+41.3%), from €39,868 to €56,339
- Accrued charges and deferred income +€6,812
up €6,812 (+18.9%), from €36,050 to €42,862
- Gross operating margin +€130,531
up €130,531 (+89.8%), from €145,324 to €275,855
- Other operating charges +€58,913
up €58,913 (+176.1%), from €33,446 to €92,358
- Taxes +€15,347
up €15,347 (+64.5%), from €23,790 to €39,137
- Staff costs +€5,496
up €5,496 (+161.2%), from €3,409 to €8,905
- Financial charges +€3,516
up €3,516 (+188.1%), from €1,870 to €5,386
of which Financial charges: +€3,516
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 | €453,503 | €668,228 | +€214,725 | +47.3% |
| Fixed assets | 21/28 | €10,575 | €39,946 | +€29,371 | +277.7% |
| Tangible fixed assets | 22/27 | €4,645 | €9,316 | +€4,671 | +100.6% |
| Plant, machinery and equipment | 23 | €4,645 | €6,443 | +€1,798 | +38.7% |
| Furniture and vehicles | 24 | - | €2,873 | +€2,873 | |
| Financial fixed assets | 28 | €5,930 | €30,630 | +€24,700 | +416.5% |
| Current assets | 29/58 | €442,928 | €628,282 | +€185,354 | +41.8% |
| Stocks and contracts in progress | 3 | €129,647 | €243,466 | +€113,819 | +87.8% |
| Stocks | 30/36 | €129,647 | €243,466 | +€113,819 | +87.8% |
| Amounts receivable within one year | 40/41 | €91,580 | €182,239 | +€90,659 | +99.0% |
| Trade receivables | 40 | €83,718 | €107,218 | +€23,500 | +28.1% |
| Other amounts receivable | 41 | €7,862 | €75,022 | +€67,160 | +854.2% |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €80,507 | €202,110 | +€121,604 | +151.0% |
| Deferred charges and accrued income | 490/1 | €11,195 | €466 | -€10,729 | -95.8% |
| Total equity and liabilities | 10/49 | €453,503 | €668,228 | +€214,725 | +47.3% |
| Equity | 10/15 | €247,651 | €320,051 | +€72,400 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €229,051 | €301,451 | +€72,400 | +31.6% |
| Distributable reserves | 133 | €229,051 | €301,451 | +€72,400 | +31.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,852 | €348,177 | +€142,325 | +69.1% |
| Amounts payable within one year | 42/48 | €169,802 | €305,315 | +€135,513 | +79.8% |
| Trade debts | 44 | €39,868 | €56,339 | +€16,471 | +41.3% |
| Suppliers | 440/4 | €39,868 | €56,339 | +€16,471 | +41.3% |
| Taxes, remuneration and social security | 45 | €17,587 | €22,117 | +€4,530 | +25.8% |
| Taxes | 450/3 | €17,367 | €21,571 | +€4,204 | +24.2% |
| Remuneration and social security | 454/9 | €220 | €546 | +€326 | +148.2% |
| Other amounts payable | 47/48 | €112,347 | €226,860 | +€114,513 | +101.9% |
| Accrued charges and deferred income | 492/3 | €36,050 | €42,862 | +€6,812 | +18.9% |
| Remuneration, social security and pensions | 62 | €3,409 | €8,905 | +€5,496 | +161.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €1,265 | +€950 | +301.4% |
| Other operating charges | 640/8 | €33,446 | €92,358 | +€58,913 | +176.1% |
| Gross operating margin | 9900 | €145,324 | €275,855 | +€130,531 | +89.8% |
| Operating profit (loss) | 9901 | €108,154 | €173,326 | +€65,173 | +60.3% |
| Financial income | 75/76B | €3,505 | €3,596 | +€91 | +2.6% |
| Recurring financial income | 75 | €3,505 | €3,596 | +€91 | +2.6% |
| Financial charges | 65/66B | €1,870 | €5,386 | +€3,516 | +188.1% |
| Recurring financial charges | 65 | €1,870 | €5,386 | +€3,516 | +188.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €109,789 | €171,537 | +€61,748 | +56.2% |
| Income taxes | 67/77 | €23,790 | €39,137 | +€15,347 | +64.5% |
| Profit (loss) for the period | 9904 | €85,999 | €132,400 | +€46,401 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,999 | €132,400 | +€46,401 | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.