B&B CONCEPT: 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 CONCEPT
Largest movements
- Cash +€23,969
up €23,969 (+155.9%), from €15,372 to €39,340
mainly Net result for the year (+€33,052) and Depreciation (+€17,529)
- Tangible fixed assets -€20,857
down €20,857 (-58.7%), from €35,508 to €14,650
of which Furniture and vehicles: -€11,597
- Receivables within one year -€3,105
down €3,105 (-40.2%), from €7,721 to €4,616
of which Other amounts receivable: -€3,105
- Intangible fixed assets -€1,000
down €1,000 (-16.8%), from €5,961 to €4,961
- Profit (loss) carried forward +€33,052
up €33,052, from -€32,364 to €688
- Short-term financial debts -€13,442
no longer reported in 2025 (was €13,442)
of which Credit institutions: -€13,442
- Tax, wage and social debts -€13,109
down €13,109 (-34.1%), from €38,499 to €25,390
of which Remuneration and social security: -€12,343
- Debts after one year -€4,254
down €4,254 (-36.1%), from €11,789 to €7,535
- Other debts -€2,923
down €2,923 (-99.2%), from €2,945 to €23
- Gross operating margin +€19,350
up €19,350 (+14.1%), from €136,848 to €156,198
- Staff costs -€14,087
down €14,087 (-13.2%), from €106,933 to €92,846
- Financial charges -€4,837
down €4,837 (-44.9%), from €10,770 to €5,933
- Other operating charges +€3,515
up €3,515 (+305.3%), from €1,151 to €4,666
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 | €68,968 | €67,694 | -€1,274 | -1.8% |
| Fixed assets | 21/28 | €41,468 | €19,611 | -€21,857 | -52.7% |
| Intangible fixed assets | 21 | €5,961 | €4,961 | -€1,000 | -16.8% |
| Tangible fixed assets | 22/27 | €35,508 | €14,650 | -€20,857 | -58.7% |
| Plant, machinery and equipment | 23 | €21,955 | €12,695 | -€9,261 | -42.2% |
| Furniture and vehicles | 24 | €13,552 | €1,956 | -€11,597 | -85.6% |
| Current assets | 29/58 | €27,500 | €48,083 | +€20,583 | +74.8% |
| Stocks and contracts in progress | 3 | €3,650 | €3,650 | = | 0.0% |
| Stocks | 30/36 | €3,650 | €3,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,721 | €4,616 | -€3,105 | -40.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,721 | €4,616 | -€3,105 | -40.2% |
| Cash at bank and in hand | 54/58 | €15,372 | €39,340 | +€23,969 | +155.9% |
| Deferred charges and accrued income | 490/1 | €757 | €476 | -€280 | -37.0% |
| Total equity and liabilities | 10/49 | €68,968 | €67,694 | -€1,274 | -1.8% |
| Equity | 10/15 | -€22,364 | €10,688 | +€33,052 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,364 | €688 | +€33,052 | |
| Amounts payable | 17/49 | €91,332 | €57,006 | -€34,326 | -37.6% |
| Amounts payable after more than one year | 17 | €11,789 | €7,535 | -€4,254 | -36.1% |
| Financial debts | 170/4 | €11,789 | €7,535 | -€4,254 | -36.1% |
| Amounts payable within one year | 42/48 | €78,443 | €49,472 | -€28,972 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €3,902 | €4,254 | +€352 | +9.0% |
| Financial debts | 43 | €13,442 | - | -€13,442 | |
| Credit institutions | 430/8 | €13,442 | - | -€13,442 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €19,655 | €19,805 | +€150 | +0.8% |
| Suppliers | 440/4 | €19,655 | €19,805 | +€150 | +0.8% |
| Taxes, remuneration and social security | 45 | €38,499 | €25,390 | -€13,109 | -34.1% |
| Taxes | 450/3 | €16,576 | €15,810 | -€766 | -4.6% |
| Remuneration and social security | 454/9 | €21,923 | €9,580 | -€12,343 | -56.3% |
| Other amounts payable | 47/48 | €2,945 | €23 | -€2,923 | -99.2% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Non-recurring operating income | 76A | - | €5,526 | +€5,526 | |
| Remuneration, social security and pensions | 62 | €106,933 | €92,846 | -€14,087 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,696 | €17,529 | -€1,167 | -6.2% |
| Other operating charges | 640/8 | €1,151 | €4,666 | +€3,515 | +305.3% |
| Non-recurring operating charges | 66A | €0 | €2,090 | +€2,090 | |
| Gross operating margin | 9900 | €136,848 | €156,198 | +€19,350 | +14.1% |
| Operating profit (loss) | 9901 | €10,068 | €39,067 | +€28,999 | +288.0% |
| Financial income | 75/76B | €10 | €259 | +€249 | +2380.2% |
| Recurring financial income | 75 | €10 | €259 | +€249 | +2380.2% |
| Financial charges | 65/66B | €10,770 | €5,933 | -€4,837 | -44.9% |
| Recurring financial charges | 65 | €10,770 | €5,933 | -€4,837 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | -€692 | €33,393 | +€34,084 | |
| Income taxes | 67/77 | €134 | €340 | +€206 | +153.9% |
| Profit (loss) for the period | 9904 | -€826 | €33,052 | +€33,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€826 | €33,052 | +€33,878 |
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 9 October 2026 via checked.be.