B&B ADVICE: 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&B ADVICE
Largest movements
- Tangible fixed assets -€12,379
down €12,379 (-23.8%), from €52,048 to €39,669
- Receivables within one year -€9,606
down €9,606 (-63.5%), from €15,130 to €5,524
of which Other amounts receivable: -€10,048
- Cash -€891
down €891 (-11.1%), from €8,021 to €7,130
mainly Debts after one year (-€9,825) and Tax, wage and social debts (-€7,923)
- Debts after one year -€9,825
down €9,825 (-27.9%), from €35,201 to €25,376
- Tax, wage and social debts -€7,923
down €7,923 (-81.8%), from €9,680 to €1,757
- Profit (loss) carried forward -€7,372
down €7,372 (-83.7%), from -€8,811 to -€16,183
- Other debts +€3,414
up €3,414, from €0 to €3,414
- Accrued charges and deferred income -€1,475
down €1,475 (-100%), from €1,475 to €0
- Gross operating margin +€8,113
up €8,113 (+596%), from €1,362 to €9,475
- Depreciation +€4,207
up €4,207 (+51.5%), from €8,172 to €12,379
- Other operating charges +€987
up €987 (+71.9%), from €1,373 to €2,359
- Financial income -€780
down €780 (-100%), from €780 to €0
- Financial charges +€436
up €436 (+35.9%), from €1,214 to €1,650
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 | €75,199 | €52,324 | -€22,875 | -30.4% |
| Fixed assets | 21/28 | €52,048 | €39,669 | -€12,379 | -23.8% |
| Tangible fixed assets | 22/27 | €52,048 | €39,669 | -€12,379 | -23.8% |
| Furniture and vehicles | 24 | €52,048 | €39,669 | -€12,379 | -23.8% |
| Current assets | 29/58 | €23,151 | €12,654 | -€10,497 | -45.3% |
| Amounts receivable within one year | 40/41 | €15,130 | €5,524 | -€9,606 | -63.5% |
| Trade receivables | 40 | €4,041 | €4,484 | +€443 | +11.0% |
| Other amounts receivable | 41 | €11,088 | €1,040 | -€10,048 | -90.6% |
| Cash at bank and in hand | 54/58 | €8,021 | €7,130 | -€891 | -11.1% |
| Total equity and liabilities | 10/49 | €75,199 | €52,324 | -€22,875 | -30.4% |
| Equity | 10/15 | €19,323 | €11,951 | -€7,372 | -38.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,934 | €21,934 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,200 | €21,200 | = | 0.0% |
| Distributable reserves | 133 | €734 | €734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,811 | -€16,183 | -€7,372 | -83.7% |
| Amounts payable | 17/49 | €55,876 | €40,373 | -€15,503 | -27.7% |
| Amounts payable after more than one year | 17 | €35,201 | €25,376 | -€9,825 | -27.9% |
| Financial debts | 170/4 | €35,201 | €25,376 | -€9,825 | -27.9% |
| Amounts payable within one year | 42/48 | €19,200 | €14,997 | -€4,203 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €9,452 | €9,825 | +€373 | +3.9% |
| Trade debts | 44 | €68 | €0 | -€68 | -100% |
| Suppliers | 440/4 | €68 | €0 | -€68 | -100% |
| Taxes, remuneration and social security | 45 | €9,680 | €1,757 | -€7,923 | -81.8% |
| Taxes | 450/3 | €9,680 | €1,757 | -€7,923 | -81.8% |
| Other amounts payable | 47/48 | €0 | €3,414 | +€3,414 | |
| Accrued charges and deferred income | 492/3 | €1,475 | €0 | -€1,475 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,172 | €12,379 | +€4,207 | +51.5% |
| Other operating charges | 640/8 | €1,373 | €2,359 | +€987 | +71.9% |
| Gross operating margin | 9900 | €1,362 | €9,475 | +€8,113 | +596% |
| Operating profit (loss) | 9901 | -€8,183 | -€5,263 | +€2,920 | +35.7% |
| Financial income | 75/76B | €780 | €0 | -€780 | -100% |
| Recurring financial income | 75 | €780 | €0 | -€780 | -100% |
| Financial charges | 65/66B | €1,214 | €1,650 | +€436 | +35.9% |
| Recurring financial charges | 65 | €1,214 | €1,650 | +€436 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,616 | -€6,912 | +€1,704 | +19.8% |
| Income taxes | 67/77 | €388 | €460 | +€72 | +18.5% |
| Profit (loss) for the period | 9904 | -€9,005 | -€7,372 | +€1,632 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,005 | -€7,372 | +€1,632 | +18.1% |
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 17 October 2026 via checked.be.