B&B CORPORATE: 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.
What changed
B&B CORPORATE
NACE 69.103, Activities of bailiffs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,368
2024 · €261,276-€230,908
Equity
€2.2m
2024 · €2.1m+€30,368
Cash
€180,808
2024 · €94,497+€86,310
Balance sheet total
€3.4m
2024 · €3.5m-€100,573
Largest movements
Assets
- Receivables within one year -€179,911
down €179,911 (-63.2%), from €284,572 to €104,660
of which Trade receivables: -€214,360
- Cash +€86,310
up €86,310 (+91.3%), from €94,497 to €180,808
mainly Receivables within one year (+€179,911) and Depreciation (+€121,202)
Equity and liabilities
- Debts after one year -€98,500
down €98,500 (-9.0%), from €1.1m to €993,282
of which Financial debts: -€98,600
Income statement
- Gross operating margin -€263,063
down €263,063 (-55.0%), from €478,103 to €215,040
- Taxes -€89,461
down €89,461 (-84.7%), from €105,582 to €16,121
- Financial income -€37,390
down €37,390 (-88.6%), from €42,185 to €4,795
- Depreciation +€17,740
up €17,740 (+17.1%), from €103,462 to €121,202
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.
Result 2024
€261,276
Gross operating margin
-€263,063
Depreciation
-€17,740
Other operating charges
+€1,540
Financial income
-€37,390
Financial charges
-€3,716
Taxes
+€89,461
Result 2025
€30,368
raises the resultlowers the result
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.
From operations
+€297,213
Investment
-€114,275
Financing
-€96,628
Cash 2024
€94,497
From operations (derived)
+€297,213
Net result for the year
+€30,368
Depreciation
+€121,202
Receivables within one year
+€179,911
Deferred charges and accrued income
+€44
Trade debts
-€9,839
Tax, wage and social debts
-€12,733
Other debts
-€10,515
Accrued charges and deferred income
-€1,225
Investment (derived)
-€114,275
Investment in fixed assets (net)
-€113,704
Current investments
-€570
Financing
-€96,628
Debts after one year
-€98,500
Current portion of long-term debt
+€1,872
Cash 2025
€180,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,460,388 | €3,359,816 | -€100,573 | -2.9% |
| Fixed assets | 21/28 | €2,969,800 | €2,962,303 | -€7,497 | -0.3% |
| Tangible fixed assets | 22/27 | €2,818,050 | €2,810,553 | -€7,497 | -0.3% |
| Land and buildings | 22 | €2,682,869 | €2,656,651 | -€26,218 | -1.0% |
| Furniture and vehicles | 24 | €2,981 | €19,639 | +€16,658 | +559% |
| Other tangible fixed assets | 26 | €132,200 | €134,263 | +€2,063 | +1.6% |
| Financial fixed assets | 28 | €151,750 | €151,750 | = | 0.0% |
| Current assets | 29/58 | €490,588 | €397,513 | -€93,075 | -19.0% |
| Amounts receivable within one year | 40/41 | €284,572 | €104,660 | -€179,911 | -63.2% |
| Trade receivables | 40 | €277,885 | €63,525 | -€214,360 | -77.1% |
| Other amounts receivable | 41 | €6,687 | €41,135 | +€34,449 | +515% |
| Current investments | 50/53 | €102,629 | €103,200 | +€570 | +0.6% |
| Cash at bank and in hand | 54/58 | €94,497 | €180,808 | +€86,310 | +91.3% |
| Deferred charges and accrued income | 490/1 | €8,890 | €8,845 | -€44 | -0.5% |
| Total equity and liabilities | 10/49 | €3,460,388 | €3,359,816 | -€100,573 | -2.9% |
| Equity | 10/15 | €2,127,791 | €2,158,158 | +€30,368 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,121,512 | €2,151,879 | +€30,367 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €482 | €482 | = | 0.0% |
| Distributable reserves | 133 | €2,119,169 | €2,149,536 | +€30,367 | +1.4% |
| Profit (loss) carried forward | 14 | €79 | €80 | +€1 | +0.7% |
| Amounts payable | 17/49 | €1,332,598 | €1,201,657 | -€130,940 | -9.8% |
| Amounts payable after more than one year | 17 | €1,091,783 | €993,282 | -€98,500 | -9.0% |
| Financial debts | 170/4 | €1,087,183 | €988,582 | -€98,600 | -9.1% |
| Other amounts payable | 178/9 | €4,600 | €4,700 | +€100 | +2.2% |
| Amounts payable within one year | 42/48 | €239,590 | €208,375 | -€31,215 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €96,728 | €98,600 | +€1,872 | +1.9% |
| Trade debts | 44 | €17,847 | €8,008 | -€9,839 | -55.1% |
| Suppliers | 440/4 | €17,847 | €8,008 | -€9,839 | -55.1% |
| Taxes, remuneration and social security | 45 | €82,528 | €69,795 | -€12,733 | -15.4% |
| Taxes | 450/3 | €70,028 | €57,295 | -€12,733 | -18.2% |
| Remuneration and social security | 454/9 | €12,500 | €12,500 | = | 0.0% |
| Other amounts payable | 47/48 | €42,487 | €31,972 | -€10,515 | -24.7% |
| Accrued charges and deferred income | 492/3 | €1,225 | - | -€1,225 | |
| Non-recurring operating income | 76A | - | €1,755 | +€1,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,462 | €121,202 | +€17,740 | +17.1% |
| Other operating charges | 640/8 | €21,710 | €20,171 | -€1,540 | -7.1% |
| Gross operating margin | 9900 | €478,103 | €215,040 | -€263,063 | -55.0% |
| Operating profit (loss) | 9901 | €352,931 | €73,668 | -€279,264 | -79.1% |
| Financial income | 75/76B | €42,185 | €4,795 | -€37,390 | -88.6% |
| Recurring financial income | 75 | €42,185 | €4,795 | -€37,390 | -88.6% |
| Financial charges | 65/66B | €28,259 | €31,974 | +€3,716 | +13.1% |
| Recurring financial charges | 65 | €28,259 | €31,974 | +€3,716 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €366,858 | €46,489 | -€320,370 | -87.3% |
| Income taxes | 67/77 | €105,582 | €16,121 | -€89,461 | -84.7% |
| Profit (loss) for the period | 9904 | €261,276 | €30,368 | -€230,908 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €261,276 | €30,368 | -€230,908 | -88.4% |
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 23 October 2026 via checked.be.