B&B Development: 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 Development
Largest movements
- Stocks and contracts +€350,363
up €350,363 (+19.8%), from €1.8m to €2.1m
- Receivables within one year +€201,630
up €201,630 (+56.8%), from €354,840 to €556,470
of which Other amounts receivable: +€201,530
- Other debts +€725,000
new in 2025: €725,000
- Tax, wage and social debts -€90,623
down €90,623 (-96.8%), from €93,644 to €3,021
- Trade debts -€77,346
down €77,346 (-6.8%), from €1.1m to €1.1m
- Other operating income -€418,198
no longer reported in 2025 (was €418,198)
- Turnover -€283,100
down €283,100 (-93.2%), from €303,900 to €20,800
- Goods and materials -€247,858
no longer reported in 2025 (was €247,858)
- Services and other goods -€113,595
no longer reported in 2025 (was €113,595)
- Taxes -€90,623
down €90,623 (-96.8%), from €93,644 to €3,021
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 | €2,135,121 | €2,700,448 | +€565,327 | +26.5% |
| Current assets | 29/58 | €2,135,121 | €2,700,448 | +€565,327 | +26.5% |
| Stocks and contracts in progress | 3 | €1,772,332 | €2,122,695 | +€350,363 | +19.8% |
| Stocks | 30/36 | €1,772,332 | €2,122,695 | +€350,363 | +19.8% |
| Property held for sale | 35 | €1,772,332 | - | -€1.8m | |
| Amounts receivable within one year | 40/41 | €354,840 | €556,470 | +€201,630 | +56.8% |
| Trade receivables | 40 | €4,532 | €4,632 | +€100 | +2.2% |
| Other amounts receivable | 41 | €350,308 | €551,838 | +€201,530 | +57.5% |
| Cash at bank and in hand | 54/58 | €7,949 | €21,283 | +€13,334 | +167.7% |
| Total equity and liabilities | 10/49 | €2,135,121 | €2,700,448 | +€565,327 | +26.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €689,100 | €697,400 | +€8,300 | +1.2% |
| Amounts payable | 17/49 | €1,226,021 | €1,783,048 | +€557,027 | +45.4% |
| Amounts payable within one year | 42/48 | €1,225,853 | €1,782,884 | +€557,031 | +45.4% |
| Trade debts | 44 | €1,132,209 | €1,054,863 | -€77,346 | -6.8% |
| Suppliers | 440/4 | €1,132,209 | €1,054,863 | -€77,346 | -6.8% |
| Taxes, remuneration and social security | 45 | €93,644 | €3,021 | -€90,623 | -96.8% |
| Taxes | 450/3 | €93,644 | €3,021 | -€90,623 | -96.8% |
| Other amounts payable | 47/48 | - | €725,000 | +€725,000 | |
| Accrued charges and deferred income | 492/3 | €168 | €164 | -€4 | -2.4% |
| Operating income | 70/76A | €722,098 | - | -€722,098 | |
| Turnover | 70 | €303,900 | €20,800 | -€283,100 | -93.2% |
| Other operating income | 74 | €418,198 | - | -€418,198 | |
| Operating charges | 60/66A | €361,453 | - | -€361,453 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,236 | +€8,236 | |
| Goods for resale, raw materials and consumables | 60 | €247,858 | - | -€247,858 | |
| Change in stocks: decrease (increase) | 609 | €97,137 | - | -€97,137 | |
| Services and other goods | 61 | €113,595 | - | -€113,595 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | - | €12,664 | +€12,664 | |
| Operating profit (loss) | 9901 | €360,645 | €12,614 | -€348,031 | -96.5% |
| Financial charges | 65/66B | €11,969 | €1,293 | -€10,676 | -89.2% |
| Recurring financial charges | 65 | €11,969 | €1,293 | -€10,676 | -89.2% |
| Debt charges | 650 | €11,969 | - | -€11,969 | |
| Profit (loss) for the period before taxes | 9903 | €348,676 | €11,321 | -€337,355 | -96.8% |
| Income taxes | 67/77 | €93,644 | €3,021 | -€90,623 | -96.8% |
| Taxes | 670/3 | €93,644 | - | -€93,644 | |
| Profit (loss) for the period | 9904 | €255,032 | €8,300 | -€246,732 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €255,032 | €8,300 | -€246,732 | -96.7% |
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 9 October 2026 via checked.be.