B & B HOME: 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 HOME
Largest movements
- Cash +€107,226
up €107,226 (+52.7%), from €203,438 to €310,665
mainly Net result for the year (+€88,205) and Depreciation (+€77,247)
- Intangible fixed assets -€71,429
down €71,429 (-14.6%), from €488,258 to €416,830
- Stocks and contracts -€8,770
down €8,770 (-14.1%), from €62,226 to €53,456
- Other debts +€70,200
up €70,200 (+390%), from €18,000 to €88,200
- Debts after one year -€65,999
down €65,999 (-17.8%), from €370,154 to €304,155
- Advances received +€24,137
up €24,137 (+22.4%), from €107,992 to €132,129
- Trade debts -€23,861
down €23,861 (-22.7%), from €104,938 to €81,077
- Tax, wage and social debts +€10,528
up €10,528 (+22.5%), from €46,831 to €57,359
of which Taxes: +€12,088
- Gross operating margin +€105,069
up €105,069 (+49.4%), from €212,848 to €317,917
- Depreciation +€60,046
up €60,046 (+349%), from €17,201 to €77,247
- Staff costs -€41,635
down €41,635 (-27.2%), from €152,907 to €111,271
- Taxes +€19,335
up €19,335 (+373%), from €5,188 to €24,524
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 | €789,590 | €806,965 | +€17,375 | +2.2% |
| Fixed assets | 21/28 | €508,451 | €431,205 | -€77,247 | -15.2% |
| Intangible fixed assets | 21 | €488,258 | €416,830 | -€71,429 | -14.6% |
| Tangible fixed assets | 22/27 | €20,193 | €14,375 | -€5,818 | -28.8% |
| Furniture and vehicles | 24 | €3,414 | €1,723 | -€1,691 | -49.5% |
| Other tangible fixed assets | 26 | €16,779 | €12,652 | -€4,127 | -24.6% |
| Current assets | 29/58 | €281,139 | €375,760 | +€94,621 | +33.7% |
| Stocks and contracts in progress | 3 | €62,226 | €53,456 | -€8,770 | -14.1% |
| Stocks | 30/36 | €62,226 | €53,456 | -€8,770 | -14.1% |
| Amounts receivable within one year | 40/41 | €1,899 | - | -€1,899 | |
| Other amounts receivable | 41 | €1,899 | - | -€1,899 | |
| Cash at bank and in hand | 54/58 | €203,438 | €310,665 | +€107,226 | +52.7% |
| Deferred charges and accrued income | 490/1 | €13,576 | €11,639 | -€1,936 | -14.3% |
| Total equity and liabilities | 10/49 | €789,590 | €806,965 | +€17,375 | +2.2% |
| Equity | 10/15 | €78,041 | €78,045 | +€5 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,860 | €58,860 | = | 0.0% |
| Distributable reserves | 133 | €58,860 | €58,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €581 | €585 | +€5 | +0.8% |
| Amounts payable | 17/49 | €711,549 | €728,919 | +€17,370 | +2.4% |
| Amounts payable after more than one year | 17 | €370,154 | €304,155 | -€65,999 | -17.8% |
| Financial debts | 170/4 | €370,154 | €304,155 | -€65,999 | -17.8% |
| Amounts payable within one year | 42/48 | €341,395 | €424,764 | +€83,369 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €63,634 | €65,999 | +€2,365 | +3.7% |
| Trade debts | 44 | €104,938 | €81,077 | -€23,861 | -22.7% |
| Suppliers | 440/4 | €104,938 | €81,077 | -€23,861 | -22.7% |
| Advances received on contracts in progress | 46 | €107,992 | €132,129 | +€24,137 | +22.4% |
| Taxes, remuneration and social security | 45 | €46,831 | €57,359 | +€10,528 | +22.5% |
| Taxes | 450/3 | €23,528 | €35,616 | +€12,088 | +51.4% |
| Remuneration and social security | 454/9 | €23,302 | €21,742 | -€1,560 | -6.7% |
| Other amounts payable | 47/48 | €18,000 | €88,200 | +€70,200 | +390% |
| Remuneration, social security and pensions | 62 | €152,907 | €111,271 | -€41,635 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,201 | €77,247 | +€60,046 | +349% |
| Other operating charges | 640/8 | €4,103 | €2,329 | -€1,774 | -43.2% |
| Gross operating margin | 9900 | €212,848 | €317,917 | +€105,069 | +49.4% |
| Operating profit (loss) | 9901 | €38,637 | €127,070 | +€88,433 | +229% |
| Financial income | 75/76B | €311 | €1,311 | +€999 | +321% |
| Recurring financial income | 75 | €311 | €1,311 | +€999 | +321% |
| Financial charges | 65/66B | €15,841 | €15,652 | -€190 | -1.2% |
| Recurring financial charges | 65 | €15,666 | €15,490 | -€177 | -1.1% |
| Non-recurring financial charges | 66B | €175 | €162 | -€13 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €23,107 | €112,729 | +€89,622 | +388% |
| Income taxes | 67/77 | €5,188 | €24,524 | +€19,335 | +373% |
| Profit (loss) for the period | 9904 | €17,919 | €88,205 | +€70,286 | +392% |
| Profit (loss) for the period to be appropriated | 9905 | €17,919 | €88,205 | +€70,286 | +392% |
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 24 October 2026 via checked.be.