B&B HOME CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€41,703
up €41,703 (+11,868%), from €351 to €42,055
of which Trade receivables: +€41,446
- Cash -€20,895
down €20,895 (-74.9%), from €27,884 to €6,989
mainly Receivables within one year (-€41,703) and Investment in fixed assets (net) (-€2,422)
- Deferred charges and accrued income -€1,416
down €1,416 (-37.5%), from €3,775 to €2,360
- Tangible fixed assets +€1,362
up €1,362 (+96.2%), from €1,416 to €2,778
- Reserves +€8,491
up €8,491 (+58.5%), from €14,519 to €23,010
of which Distributable reserves: +€8,491
- Other debts +€6,406
up €6,406 (+6,048%), from €106 to €6,512
- Trade debts +€3,407
up €3,407 (+209%), from €1,629 to €5,036
- Tax, wage and social debts +€2,424
up €2,424 (+965%), from €251 to €2,676
- Gross operating margin +€11,915
up €11,915 (+698%), from €1,708 to €13,623
- Taxes +€2,513
up €2,513 (+1,545%), from €163 to €2,676
- Depreciation +€569
up €569 (+116%), from €490 to €1,059
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 | €33,427 | €54,181 | +€20,755 | +62.1% |
| Fixed assets | 21/28 | €1,416 | €2,778 | +€1,362 | +96.2% |
| Tangible fixed assets | 22/27 | €1,416 | €2,778 | +€1,362 | +96.2% |
| Furniture and vehicles | 24 | €1,416 | €2,778 | +€1,362 | +96.2% |
| Current assets | 29/58 | €32,011 | €51,403 | +€19,392 | +60.6% |
| Amounts receivable within one year | 40/41 | €351 | €42,055 | +€41,703 | +11,868% |
| Trade receivables | 40 | €318 | €41,765 | +€41,446 | +13,017% |
| Other amounts receivable | 41 | €33 | €290 | +€257 | +778% |
| Cash at bank and in hand | 54/58 | €27,884 | €6,989 | -€20,895 | -74.9% |
| Deferred charges and accrued income | 490/1 | €3,775 | €2,360 | -€1,416 | -37.5% |
| Total equity and liabilities | 10/49 | €33,427 | €54,181 | +€20,755 | +62.1% |
| Equity | 10/15 | €31,440 | €39,957 | +€8,517 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,519 | €23,010 | +€8,491 | +58.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,659 | €21,150 | +€8,491 | +67.1% |
| Profit (loss) carried forward | 14 | €10,721 | €10,747 | +€26 | +0.2% |
| Amounts payable | 17/49 | €1,986 | €14,224 | +€12,238 | +616% |
| Amounts payable within one year | 42/48 | €1,986 | €14,224 | +€12,238 | +616% |
| Trade debts | 44 | €1,629 | €5,036 | +€3,407 | +209% |
| Suppliers | 440/4 | €1,629 | €5,036 | +€3,407 | +209% |
| Taxes, remuneration and social security | 45 | €251 | €2,676 | +€2,424 | +965% |
| Taxes | 450/3 | €251 | €2,676 | +€2,424 | +965% |
| Other amounts payable | 47/48 | €106 | €6,512 | +€6,406 | +6,048% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €1,059 | +€569 | +116% |
| Other operating charges | 640/8 | €1,141 | €1,173 | +€33 | +2.9% |
| Gross operating margin | 9900 | €1,708 | €13,623 | +€11,915 | +698% |
| Operating profit (loss) | 9901 | €78 | €11,391 | +€11,313 | +14,580% |
| Financial charges | 65/66B | €153 | €198 | +€45 | +29.3% |
| Recurring financial charges | 65 | €153 | €198 | +€45 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€75 | €11,193 | +€11,268 | |
| Income taxes | 67/77 | €163 | €2,676 | +€2,513 | +1,545% |
| Profit (loss) for the period | 9904 | -€238 | €8,517 | +€8,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€238 | €8,517 | +€8,755 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.