B&B Group: what changed
Two fiscal 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 Group
Largest movements
- Cash +€31,034
up €31,034 (+56.6%), from €54,837 to €85,871
mainly Net result for the year (+€25,347) and Tax, wage and social debts (+€9,248)
- Tangible fixed assets +€9,974
up €9,974 (+191.3%), from €5,213 to €15,187
- Receivables within one year -€4,760
down €4,760 (-19.7%), from €24,129 to €19,369
of which Trade receivables: -€4,771
- Reserves +€25,347
new in 2025: €25,347
- Tax, wage and social debts +€9,248
up €9,248 (+64.8%), from €14,279 to €23,528
- Trade debts +€1,652
up €1,652 (+87.0%), from €1,899 to €3,551
- Gross operating margin -€4,519
down €4,519 (-11.0%), from €41,204 to €36,685
- Depreciation -€2,791
down €2,791 (-65.9%), from €4,233 to €1,443
- Taxes -€1,336
down €1,336 (-12.8%), from €10,437 to €9,102
- Other operating charges +€1,060
up €1,060 (+131.5%), from €806 to €1,866
- Financial income +€618
up €618 (+66.3%), from €932 to €1,550
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 | €84,180 | €120,427 | +€36,247 | +43.1% |
| Fixed assets | 21/28 | €5,213 | €15,187 | +€9,974 | +191.3% |
| Tangible fixed assets | 22/27 | €5,213 | €15,187 | +€9,974 | +191.3% |
| Furniture and vehicles | 24 | €5,213 | €15,187 | +€9,974 | +191.3% |
| Current assets | 29/58 | €78,967 | €105,240 | +€26,273 | +33.3% |
| Amounts receivable within one year | 40/41 | €24,129 | €19,369 | -€4,760 | -19.7% |
| Trade receivables | 40 | €4,771 | - | -€4,771 | |
| Other amounts receivable | 41 | €19,359 | €19,369 | +€11 | +0.1% |
| Cash at bank and in hand | 54/58 | €54,837 | €85,871 | +€31,034 | +56.6% |
| Total equity and liabilities | 10/49 | €84,180 | €120,427 | +€36,247 | +43.1% |
| Equity | 10/15 | €68,002 | €93,349 | +€25,347 | +37.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €25,347 | +€25,347 | |
| Distributable reserves | 133 | - | €25,347 | +€25,347 | |
| Profit (loss) carried forward | 14 | €66,502 | €66,502 | = | 0.0% |
| Amounts payable | 17/49 | €16,179 | €27,079 | +€10,900 | +67.4% |
| Amounts payable within one year | 42/48 | €16,179 | €27,079 | +€10,900 | +67.4% |
| Trade debts | 44 | €1,899 | €3,551 | +€1,652 | +87.0% |
| Suppliers | 440/4 | €1,899 | €3,551 | +€1,652 | +87.0% |
| Taxes, remuneration and social security | 45 | €14,279 | €23,528 | +€9,248 | +64.8% |
| Taxes | 450/3 | €14,279 | €23,528 | +€9,248 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,233 | €1,443 | -€2,791 | -65.9% |
| Other operating charges | 640/8 | €806 | €1,866 | +€1,060 | +131.5% |
| Non-recurring operating charges | 66A | - | €373 | +€373 | |
| Gross operating margin | 9900 | €41,204 | €36,685 | -€4,519 | -11.0% |
| Operating profit (loss) | 9901 | €36,165 | €33,003 | -€3,162 | -8.7% |
| Financial income | 75/76B | €932 | €1,550 | +€618 | +66.3% |
| Recurring financial income | 75 | €932 | €1,550 | +€618 | +66.3% |
| Financial charges | 65/66B | €86 | €104 | +€18 | +20.9% |
| Recurring financial charges | 65 | €86 | €104 | +€18 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €37,011 | €34,449 | -€2,562 | -6.9% |
| Income taxes | 67/77 | €10,437 | €9,102 | -€1,336 | -12.8% |
| Profit (loss) for the period | 9904 | €26,574 | €25,347 | -€1,227 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,574 | €25,347 | -€1,227 | -4.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.