B & B Belgium: what changed
What changed
B & B Belgium
NACE 93.199, Other sports activities
filed annual accounts (NBB)
Net result for the year
€1,306
2024 · €25,926-€24,620
Equity
€9,731
2024 · €8,425+€1,306
Cash
€710
2024 · €524+€186
Balance sheet total
€46,581
2024 · €45,604+€977
Largest movements
Assets
- Current investments +€782
up €782 (+1.8%), from €43,192 to €43,975
Equity and liabilities
- Profit (loss) carried forward +€1,306
up €1,306 (+11.3%), from -€11,575 to -€10,269
Income statement
- Financial income -€34,216
no longer reported in 2025 (was €34,216)
- Financial charges -€7,599
down €7,599, from €6,933 to -€666
- Gross operating margin +€1,589
up €1,589, from -€399 to €1,190
- Other operating charges -€407
down €407 (-42.5%), from €957 to €550
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,926
Gross operating margin
+€1,589
Other operating charges
+€407
Financial income
-€34,216
Financial charges
+€7,599
Result 2025
€1,306
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€968
Investment
-€782
Financing
€0
Cash 2024
€524
From operations (derived)
+€968
Net result for the year
+€1,306
Receivables within one year
-€9
Trade debts
+€75
Accrued charges and deferred income
-€403
Investment (derived)
-€782
Current investments
-€782
Cash 2025
€710
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,604 | €46,581 | +€977 | +2.1% |
| Current assets | 29/58 | €45,604 | €46,581 | +€977 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,888 | €1,897 | +€9 | +0.5% |
| Trade receivables | 40 | €1,888 | €1,888 | = | 0.0% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Current investments | 50/53 | €43,192 | €43,975 | +€782 | +1.8% |
| Cash at bank and in hand | 54/58 | €524 | €710 | +€186 | +35.5% |
| Total equity and liabilities | 10/49 | €45,604 | €46,581 | +€977 | +2.1% |
| Equity | 10/15 | €8,425 | €9,731 | +€1,306 | +15.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,575 | -€10,269 | +€1,306 | +11.3% |
| Amounts payable | 17/49 | €37,179 | €36,850 | -€328 | -0.9% |
| Amounts payable within one year | 42/48 | €36,775 | €36,850 | +€75 | +0.2% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Other amounts payable | 47/48 | €36,775 | €36,775 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €403 | - | -€403 | |
| Other operating charges | 640/8 | €957 | €550 | -€407 | -42.5% |
| Gross operating margin | 9900 | -€399 | €1,190 | +€1,589 | |
| Operating profit (loss) | 9901 | -€1,356 | €640 | +€1,996 | |
| Financial income | 75/76B | €34,216 | - | -€34,216 | |
| Recurring financial income | 75 | €34,216 | - | -€34,216 | |
| Financial charges | 65/66B | €6,933 | -€666 | -€7,599 | |
| Recurring financial charges | 65 | €6,933 | -€666 | -€7,599 | |
| Profit (loss) for the period before taxes | 9903 | €25,926 | €1,306 | -€24,620 | -95.0% |
| Profit (loss) for the period | 9904 | €25,926 | €1,306 | -€24,620 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,926 | €1,306 | -€24,620 | -95.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.