B&B Invest: what changed
What changed
B&B Invest
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
-€25,567
2024 · -€299,282+€273,716
Equity
-€750,985
2024 · -€725,418-€25,567
Cash
€5,564
2024 · €1,154+€4,410
Balance sheet total
€280,889
2024 · €296,449-€15,559
Largest movements
Assets
- Receivables within one year -€20,219
down €20,219 (-22.8%), from €88,822 to €68,603
of which Other amounts receivable: -€13,303
- Cash +€4,410
up €4,410 (+382%), from €1,154 to €5,564
mainly Other debts (+€27,148) and Receivables within one year (+€20,219)
Equity and liabilities
- Other debts +€27,148
up €27,148 (+2.8%), from €975,465 to €1.0m
- Profit (loss) carried forward -€25,567
down €25,567 (-3.4%), from -€758,039 to -€783,606
- Debts after one year -€9,575
down €9,575 (-42.3%), from €22,645 to €13,070
- Accrued charges and deferred income -€9,158
down €9,158 (-100%), from €9,158 to €0
Income statement
- Gross operating margin +€255,988
up €255,988, from -€250,775 to €5,213
- Financial charges -€12,691
down €12,691 (-29.5%), from €42,952 to €30,261
- Taxes -€5,000
down €5,000 (-100%), from €5,000 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€299,282
Gross operating margin
+€255,988
Other operating charges
+€36
Financial income
+€1
Financial charges
+€12,691
Taxes
+€5,000
Result 2025
-€25,567
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,794
Investment
€0
Financing
-€9,385
Cash 2024
€1,154
From operations (derived)
+€13,794
Net result for the year
-€25,567
Receivables within one year
+€20,219
Deferred charges and accrued income
-€250
Trade debts
+€1,540
Tax, wage and social debts
-€138
Other debts
+€27,148
Accrued charges and deferred income
-€9,158
Financing
-€9,385
Debts after one year
-€9,575
Current portion of long-term debt
+€190
Cash 2025
€5,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,449 | €280,889 | -€15,559 | -5.2% |
| Fixed assets | 21/28 | €206,472 | €206,472 | = | 0.0% |
| Tangible fixed assets | 22/27 | €206,472 | €206,472 | = | 0.0% |
| Land and buildings | 22 | €124,068 | €124,068 | = | 0.0% |
| Other tangible fixed assets | 26 | €82,404 | €82,404 | = | 0.0% |
| Current assets | 29/58 | €89,977 | €74,417 | -€15,559 | -17.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €88,822 | €68,603 | -€20,219 | -22.8% |
| Trade receivables | 40 | €46,940 | €40,024 | -€6,916 | -14.7% |
| Other amounts receivable | 41 | €41,882 | €28,579 | -€13,303 | -31.8% |
| Cash at bank and in hand | 54/58 | €1,154 | €5,564 | +€4,410 | +382% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €296,449 | €280,889 | -€15,559 | -5.2% |
| Equity | 10/15 | -€725,418 | -€750,985 | -€25,567 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,021 | €14,021 | = | 0.0% |
| 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 | €12,161 | €12,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€758,039 | -€783,606 | -€25,567 | -3.4% |
| Amounts payable | 17/49 | €1,021,866 | €1,031,874 | +€10,008 | +1.0% |
| Amounts payable after more than one year | 17 | €22,645 | €13,070 | -€9,575 | -42.3% |
| Financial debts | 170/4 | €22,645 | €13,070 | -€9,575 | -42.3% |
| Amounts payable within one year | 42/48 | €990,063 | €1,018,804 | +€28,741 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,385 | €9,575 | +€190 | +2.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,663 | €6,203 | +€1,540 | +33.0% |
| Suppliers | 440/4 | €4,663 | €6,203 | +€1,540 | +33.0% |
| Taxes, remuneration and social security | 45 | €551 | €413 | -€138 | -25.0% |
| Remuneration and social security | 454/9 | €551 | €413 | -€138 | -25.0% |
| Other amounts payable | 47/48 | €975,465 | €1,002,613 | +€27,148 | +2.8% |
| Accrued charges and deferred income | 492/3 | €9,158 | €0 | -€9,158 | -100% |
| Non-recurring operating income | 76A | - | €640 | +€640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €593 | €557 | -€36 | -6.0% |
| Gross operating margin | 9900 | -€250,775 | €5,213 | +€255,988 | |
| Operating profit (loss) | 9901 | -€251,368 | €4,655 | +€256,023 | |
| Financial income | 75/76B | €38 | €38 | +€1 | +2.0% |
| Recurring financial income | 75 | €38 | €38 | +€1 | +2.0% |
| Financial charges | 65/66B | €42,952 | €30,261 | -€12,691 | -29.5% |
| Recurring financial charges | 65 | €42,952 | €30,261 | -€12,691 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€294,282 | -€25,567 | +€268,716 | +91.3% |
| Income taxes | 67/77 | €5,000 | €0 | -€5,000 | -100% |
| Profit (loss) for the period | 9904 | -€299,282 | -€25,567 | +€273,716 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€299,282 | -€25,567 | +€273,716 | +91.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.