B&B Internation: 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 Internation
Largest movements
- Cash +€44,148
up €44,148 (+345.3%), from €12,787 to €56,935
mainly Net result for the year (+€49,754) and Tax, wage and social debts (+€21,751)
- Tangible fixed assets -€4,652
down €4,652 (-1.6%), from €296,578 to €291,926
of which Plant, machinery and equipment: -€4,352
- Profit (loss) carried forward +€49,754
up €49,754 (+216.3%), from €22,997 to €72,751
- Trade debts -€31,952
down €31,952 (-37.6%), from €84,980 to €53,028
- Tax, wage and social debts +€21,751
up €21,751 (+11578.3%), from €188 to €21,939
- Gross operating margin +€40,945
up €40,945 (+55.4%), from €73,903 to €114,849
- Taxes +€21,751
new in 2025: €21,751
- Other operating charges +€13,654
up €13,654 (+67.7%), from €20,166 to €33,820
- Financial charges -€1,522
down €1,522 (-83.6%), from €1,820 to €298
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 | €309,689 | €349,242 | +€39,553 | +12.8% |
| Fixed assets | 21/28 | €296,578 | €291,926 | -€4,652 | -1.6% |
| Tangible fixed assets | 22/27 | €296,578 | €291,926 | -€4,652 | -1.6% |
| Land and buildings | 22 | €218,552 | €218,251 | -€301 | -0.1% |
| Plant, machinery and equipment | 23 | €78,027 | €73,675 | -€4,352 | -5.6% |
| Current assets | 29/58 | €13,110 | €57,316 | +€44,205 | +337.2% |
| Cash at bank and in hand | 54/58 | €12,787 | €56,935 | +€44,148 | +345.3% |
| Deferred charges and accrued income | 490/1 | €323 | €381 | +€57 | +17.8% |
| Total equity and liabilities | 10/49 | €309,689 | €349,242 | +€39,553 | +12.8% |
| Equity | 10/15 | €72,997 | €122,751 | +€49,754 | +68.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,997 | €72,751 | +€49,754 | +216.3% |
| Amounts payable | 17/49 | €236,692 | €226,491 | -€10,201 | -4.3% |
| Amounts payable within one year | 42/48 | €236,692 | €226,491 | -€10,201 | -4.3% |
| Trade debts | 44 | €84,980 | €53,028 | -€31,952 | -37.6% |
| Suppliers | 440/4 | €84,980 | €53,028 | -€31,952 | -37.6% |
| Taxes, remuneration and social security | 45 | €188 | €21,939 | +€21,751 | +11578.3% |
| Taxes | 450/3 | €188 | €21,939 | +€21,751 | +11578.3% |
| Other amounts payable | 47/48 | €151,524 | €151,524 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,384 | €9,226 | -€158 | -1.7% |
| Other operating charges | 640/8 | €20,166 | €33,820 | +€13,654 | +67.7% |
| Gross operating margin | 9900 | €73,903 | €114,849 | +€40,945 | +55.4% |
| Operating profit (loss) | 9901 | €44,353 | €71,803 | +€27,450 | +61.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,820 | €298 | -€1,522 | -83.6% |
| Recurring financial charges | 65 | €1,820 | €298 | -€1,522 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €42,533 | €71,505 | +€28,972 | +68.1% |
| Income taxes | 67/77 | - | €21,751 | +€21,751 | |
| Profit (loss) for the period | 9904 | €42,533 | €49,754 | +€7,221 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,533 | €49,754 | +€7,221 | +17.0% |
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 6 October 2026 via checked.be.