B.B. CONSTRUCT: 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. CONSTRUCT
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Cash -€475,658
down €475,658 (-93.2%), from €510,205 to €34,547
mainly Current investments (-€500,000) and Smaller working-capital items (-€600)
- Profit (loss) carried forward +€27,198
up €27,198, from -€19,090 to €8,108
- Financial income -€7,508
down €7,508 (-43.9%), from €17,097 to €9,589
- Gross operating margin +€5,878
up €5,878 (+54.3%), from €10,821 to €16,699
- Taxes +€2,000
new in 2025: €2,000
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 | €1,350,450 | €1,372,086 | +€21,636 | +1.6% |
| Current assets | 29/58 | €1,350,450 | €1,372,086 | +€21,636 | +1.6% |
| Stocks and contracts in progress | 3 | €811,500 | €811,500 | = | 0.0% |
| Stocks | 30/36 | €811,500 | €811,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,709 | €23,582 | -€127 | -0.5% |
| Other amounts receivable | 41 | €23,709 | €23,582 | -€127 | -0.5% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €510,205 | €34,547 | -€475,658 | -93.2% |
| Deferred charges and accrued income | 490/1 | €5,036 | €2,456 | -€2,580 | -51.2% |
| Total equity and liabilities | 10/49 | €1,350,450 | €1,372,086 | +€21,636 | +1.6% |
| Equity | 10/15 | €1,271,050 | €1,292,108 | +€21,058 | +1.7% |
| Contributions | 10/11 | €1,051,400 | €1,051,400 | = | 0.0% |
| Reserves | 13 | €238,740 | €232,600 | -€6,140 | -2.6% |
| Non-distributable reserves | 130/1 | €96,140 | - | -€96,140 | |
| Reserves not available under the articles | 1311 | €96,140 | - | -€96,140 | |
| Distributable reserves | 133 | €142,600 | €232,600 | +€90,000 | +63.1% |
| Profit (loss) carried forward | 14 | -€19,090 | €8,108 | +€27,198 | |
| Amounts payable | 17/49 | €79,400 | €79,978 | +€577 | +0.7% |
| Amounts payable within one year | 42/48 | €79,400 | €79,978 | +€577 | +0.7% |
| Trade debts | 44 | €2,435 | €1,708 | -€727 | -29.9% |
| Suppliers | 440/4 | €2,435 | €1,708 | -€727 | -29.9% |
| Taxes, remuneration and social security | 45 | €696 | €2,000 | +€1,304 | +187% |
| Taxes | 450/3 | €696 | €2,000 | +€1,304 | +187% |
| Other amounts payable | 47/48 | €76,269 | €76,269 | = | 0.0% |
| Other operating charges | 640/8 | €2,960 | €3,115 | +€155 | +5.2% |
| Gross operating margin | 9900 | €10,821 | €16,699 | +€5,878 | +54.3% |
| Operating profit (loss) | 9901 | €7,861 | €13,584 | +€5,723 | +72.8% |
| Financial income | 75/76B | €17,097 | €9,589 | -€7,508 | -43.9% |
| Recurring financial income | 75 | €17,097 | €9,589 | -€7,508 | -43.9% |
| Financial charges | 65/66B | €108 | €115 | +€7 | +6.3% |
| Recurring financial charges | 65 | €108 | €115 | +€7 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €24,851 | €23,058 | -€1,792 | -7.2% |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | €24,851 | €21,058 | -€3,792 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,851 | €21,058 | -€3,792 | -15.3% |
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 19 October 2026 via checked.be.