B&B Brothers: 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 Brothers
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€115,502
down €115,502 (-4.5%), from €2.6m to €2.5m
of which Other amounts payable: -€70,000
- Other debts +€68,770
up €68,770 (+731%), from €9,412 to €78,182
- Profit (loss) carried forward +€44,692
up €44,692 (+106%), from €42,141 to €86,833
- Financial income +€12,500
up €12,500 (+20.8%), from €60,000 to €72,500
of which Financial income: +€12,500
- Gross operating margin -€10,678
down €10,678, from €10,050 to -€628
- Purchases and services +€9,978
up €9,978 (+10.0%), from €99,450 to €109,428
- Financial charges -€1,722
down €1,722 (-6.0%), from €28,902 to €27,180
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 | €2,730,196 | €2,729,965 | -€231 | 0.0% |
| Fixed assets | 21/28 | €2,720,000 | €2,720,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,720,000 | €2,720,000 | = | 0.0% |
| Current assets | 29/58 | €10,196 | €9,965 | -€231 | -2.3% |
| Amounts receivable within one year | 40/41 | - | €5,445 | +€5,445 | |
| Trade receivables | 40 | - | €5,445 | +€5,445 | |
| Cash at bank and in hand | 54/58 | €10,196 | €4,520 | -€5,676 | -55.7% |
| Total equity and liabilities | 10/49 | €2,730,196 | €2,729,965 | -€231 | 0.0% |
| Equity | 10/15 | €92,141 | €136,833 | +€44,692 | +48.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,141 | €86,833 | +€44,692 | +106% |
| Amounts payable | 17/49 | €2,638,055 | €2,593,132 | -€44,923 | -1.7% |
| Amounts payable after more than one year | 17 | €2,579,279 | €2,463,777 | -€115,502 | -4.5% |
| Financial debts | 170/4 | €679,279 | €633,777 | -€45,502 | -6.7% |
| Other amounts payable | 178/9 | €1,900,000 | €1,830,000 | -€70,000 | -3.7% |
| Amounts payable within one year | 42/48 | €58,776 | €129,355 | +€70,579 | +120% |
| Current portion of amounts payable after more than one year | 42 | €43,799 | €45,503 | +€1,704 | +3.9% |
| Taxes, remuneration and social security | 45 | €5,565 | €5,670 | +€105 | +1.9% |
| Taxes | 450/3 | €5,565 | €5,670 | +€105 | +1.9% |
| Other amounts payable | 47/48 | €9,412 | €78,182 | +€68,770 | +731% |
| Turnover | 70 | €109,500 | €108,800 | -€700 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,450 | €109,428 | +€9,978 | +10.0% |
| Gross operating margin | 9900 | €10,050 | -€628 | -€10,678 | |
| Operating profit (loss) | 9901 | €10,050 | -€628 | -€10,678 | |
| Financial income | 75/76B | €60,000 | €72,500 | +€12,500 | +20.8% |
| Recurring financial income | 75 | €60,000 | €72,500 | +€12,500 | +20.8% |
| Non-recurring financial income | 76B | €60,000 | - | -€60,000 | |
| Financial charges | 65/66B | €28,902 | €27,180 | -€1,722 | -6.0% |
| Recurring financial charges | 65 | €28,902 | €27,180 | -€1,722 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €41,148 | €44,692 | +€3,544 | +8.6% |
| Profit (loss) for the period | 9904 | €41,148 | €44,692 | +€3,544 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,148 | €44,692 | +€3,544 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.