B & B CONSTRUCT INFINITY: 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 INFINITY
Largest movements
- Tangible fixed assets -€16,139
down €16,139 (-23.5%), from €68,817 to €52,678
of which Leasing and similar rights: -€12,815
- Current investments +€15,538
up €15,538 (+185%), from €8,389 to €23,927
- Cash +€2,563
up €2,563 (+5.6%), from €45,524 to €48,087
mainly Net result for the year (+€29,520) and Depreciation (+€17,668)
- Reserves +€29,000
up €29,000 (+41.4%), from €70,000 to €99,000
- Profit (loss) carried forward -€22,480
down €22,480 (-75.0%), from €29,954 to €7,474
- Debts after one year -€11,048
down €11,048 (-40.2%), from €27,464 to €16,416
- Tax, wage and social debts +€9,986
up €9,986 (+126%), from €7,894 to €17,881
- Trade debts -€2,399
down €2,399 (-78.4%), from €3,060 to €661
- Gross operating margin +€4,706
up €4,706 (+8.1%), from €57,878 to €62,584
- Taxes +€4,335
up €4,335 (+41.0%), from €10,570 to €14,905
- Depreciation -€2,147
down €2,147 (-10.8%), from €19,815 to €17,668
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 | €153,993 | €157,480 | +€3,487 | +2.3% |
| Fixed assets | 21/28 | €68,817 | €52,678 | -€16,139 | -23.5% |
| Tangible fixed assets | 22/27 | €68,817 | €52,678 | -€16,139 | -23.5% |
| Plant, machinery and equipment | 23 | €1,641 | €1,182 | -€460 | -28.0% |
| Furniture and vehicles | 24 | €2,626 | €772 | -€1,855 | -70.6% |
| Leasing and similar rights | 25 | €44,447 | €31,633 | -€12,815 | -28.8% |
| Other tangible fixed assets | 26 | €20,102 | €19,092 | -€1,010 | -5.0% |
| Current assets | 29/58 | €85,176 | €104,802 | +€19,626 | +23.0% |
| Amounts receivable within one year | 40/41 | €28,117 | €29,483 | +€1,365 | +4.9% |
| Trade receivables | 40 | - | €765 | +€765 | |
| Other amounts receivable | 41 | €28,117 | €28,717 | +€600 | +2.1% |
| Current investments | 50/53 | €8,389 | €23,927 | +€15,538 | +185% |
| Cash at bank and in hand | 54/58 | €45,524 | €48,087 | +€2,563 | +5.6% |
| Deferred charges and accrued income | 490/1 | €3,146 | €3,306 | +€160 | +5.1% |
| Total equity and liabilities | 10/49 | €153,993 | €157,480 | +€3,487 | +2.3% |
| Equity | 10/15 | €104,954 | €111,474 | +€6,520 | +6.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €99,000 | +€29,000 | +41.4% |
| Distributable reserves | 133 | €70,000 | €99,000 | +€29,000 | +41.4% |
| Profit (loss) carried forward | 14 | €29,954 | €7,474 | -€22,480 | -75.0% |
| Amounts payable | 17/49 | €49,040 | €46,006 | -€3,034 | -6.2% |
| Amounts payable after more than one year | 17 | €27,464 | €16,416 | -€11,048 | -40.2% |
| Financial debts | 170/4 | €27,464 | €16,416 | -€11,048 | -40.2% |
| Amounts payable within one year | 42/48 | €21,576 | €29,590 | +€8,014 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €10,621 | €11,048 | +€427 | +4.0% |
| Trade debts | 44 | €3,060 | €661 | -€2,399 | -78.4% |
| Suppliers | 440/4 | €3,060 | €661 | -€2,399 | -78.4% |
| Taxes, remuneration and social security | 45 | €7,894 | €17,881 | +€9,986 | +126% |
| Taxes | 450/3 | €7,894 | €17,881 | +€9,986 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,815 | €17,668 | -€2,147 | -10.8% |
| Other operating charges | 640/8 | €377 | €432 | +€56 | +14.7% |
| Gross operating margin | 9900 | €57,878 | €62,584 | +€4,706 | +8.1% |
| Operating profit (loss) | 9901 | €37,687 | €44,484 | +€6,797 | +18.0% |
| Financial income | 75/76B | €1,283 | €1,441 | +€158 | +12.4% |
| Recurring financial income | 75 | €1,283 | €1,441 | +€158 | +12.4% |
| Financial charges | 65/66B | €1,756 | €1,500 | -€256 | -14.6% |
| Recurring financial charges | 65 | €1,756 | €1,500 | -€256 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €37,214 | €44,425 | +€7,211 | +19.4% |
| Income taxes | 67/77 | €10,570 | €14,905 | +€4,335 | +41.0% |
| Profit (loss) for the period | 9904 | €26,644 | €29,520 | +€2,876 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,644 | €29,520 | +€2,876 | +10.8% |
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 13 October 2026 via checked.be.