B.B.B. EXPERTEX: 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.B. EXPERTEX
Largest movements
- Tangible fixed assets +€235,416
up €235,416 (+128%), from €183,875 to €419,291
of which Land and buildings: +€237,499
- Intangible fixed assets +€32,364
new in 2025: €32,364
- Receivables within one year -€13,650
down €13,650 (-84.2%), from €16,220 to €2,570
of which Other amounts receivable: -€13,725
- Stocks and contracts -€5,078
down €5,078 (-40.5%), from €12,528 to €7,450
- Debts after one year +€230,266
up €230,266 (+1,026%), from €22,449 to €252,715
- Profit (loss) carried forward +€44,601
up €44,601 (+113%), from €39,631 to €84,232
- Short-term financial debts -€12,661
down €12,661 (-10.6%), from €119,007 to €106,346
of which Other loans: -€13,061
- Trade debts -€11,763
down €11,763 (-93.9%), from €12,528 to €765
- Gross operating margin +€25,033
up €25,033 (+64.9%), from €38,584 to €63,617
- Taxes -€12,637
no longer reported in 2025 (was €12,637)
- Staff costs -€10,580
no longer reported in 2025 (was €10,580)
- Depreciation +€2,157
up €2,157 (+25.0%), from €8,629 to €10,786
- Financial charges +€963
up €963 (+15.2%), from €6,315 to €7,278
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 | €215,228 | €465,481 | +€250,253 | +116% |
| Fixed assets | 21/28 | €183,875 | €451,655 | +€267,780 | +146% |
| Intangible fixed assets | 21 | - | €32,364 | +€32,364 | |
| Tangible fixed assets | 22/27 | €183,875 | €419,291 | +€235,416 | +128% |
| Land and buildings | 22 | €168,067 | €405,566 | +€237,499 | +141% |
| Plant, machinery and equipment | 23 | - | €3,762 | +€3,762 | |
| Furniture and vehicles | 24 | €15,808 | €9,963 | -€5,845 | -37.0% |
| Current assets | 29/58 | €31,353 | €13,826 | -€17,527 | -55.9% |
| Stocks and contracts in progress | 3 | €12,528 | €7,450 | -€5,078 | -40.5% |
| Stocks | 30/36 | €12,528 | €7,450 | -€5,078 | -40.5% |
| Amounts receivable within one year | 40/41 | €16,220 | €2,570 | -€13,650 | -84.2% |
| Trade receivables | 40 | €886 | €961 | +€75 | +8.5% |
| Other amounts receivable | 41 | €15,334 | €1,609 | -€13,725 | -89.5% |
| Cash at bank and in hand | 54/58 | €1,370 | €2,500 | +€1,130 | +82.5% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,306 | +€71 | +5.7% |
| Total equity and liabilities | 10/49 | €215,228 | €465,481 | +€250,253 | +116% |
| Equity | 10/15 | €60,082 | €104,683 | +€44,601 | +74.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,631 | €84,232 | +€44,601 | +113% |
| Amounts payable | 17/49 | €155,146 | €360,798 | +€205,652 | +133% |
| Amounts payable after more than one year | 17 | €22,449 | €252,715 | +€230,266 | +1,026% |
| Financial debts | 170/4 | €22,449 | €252,715 | +€230,266 | +1,026% |
| Amounts payable within one year | 42/48 | €131,535 | €107,111 | -€24,424 | -18.6% |
| Financial debts | 43 | €119,007 | €106,346 | -€12,661 | -10.6% |
| Credit institutions | 430/8 | €48,600 | €49,000 | +€400 | +0.8% |
| Other loans | 439 | €70,407 | €57,346 | -€13,061 | -18.6% |
| Trade debts | 44 | €12,528 | €765 | -€11,763 | -93.9% |
| Suppliers | 440/4 | €12,528 | €765 | -€11,763 | -93.9% |
| Accrued charges and deferred income | 492/3 | €1,162 | €972 | -€190 | -16.4% |
| Remuneration, social security and pensions | 62 | €10,580 | - | -€10,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,629 | €10,786 | +€2,157 | +25.0% |
| Other operating charges | 640/8 | €117 | €955 | +€838 | +716% |
| Gross operating margin | 9900 | €38,584 | €63,617 | +€25,033 | +64.9% |
| Operating profit (loss) | 9901 | €19,258 | €51,876 | +€32,618 | +169% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €6,315 | €7,278 | +€963 | +15.2% |
| Recurring financial charges | 65 | €6,315 | €7,278 | +€963 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €12,943 | €44,601 | +€31,658 | +245% |
| Income taxes | 67/77 | €12,637 | - | -€12,637 | |
| Profit (loss) for the period | 9904 | €306 | €44,601 | +€44,295 | +14,475% |
| Profit (loss) for the period to be appropriated | 9905 | €306 | €44,601 | +€44,295 | +14,475% |
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.