B&B Koerier: 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 Koerier
Largest movements
- Receivables within one year +€15,419
up €15,419 (+73.7%), from €20,932 to €36,351
of which Other amounts receivable: +€15,606
- Tangible fixed assets -€5,467
down €5,467 (-66.3%), from €8,243 to €2,777
- Cash -€4,432
down €4,432 (-92.5%), from €4,791 to €359
mainly Receivables within one year (-€15,419) and Tax, wage and social debts (-€1,479)
- Reserves +€6,435
up €6,435 (+23.6%), from €27,306 to €33,741
- Tax, wage and social debts -€1,479
down €1,479 (-9.7%), from €15,172 to €13,693
of which Remuneration and social security: -€1,528
- Trade debts +€593
up €593 (+1624.0%), from €37 to €630
- Staff costs +€12,457
up €12,457 (+238.9%), from €5,214 to €17,670
- Gross operating margin -€4,378
down €4,378 (-11.7%), from €37,349 to €32,971
- Taxes -€2,989
down €2,989 (-50.6%), from €5,910 to €2,921
- Other operating charges -€1,378
down €1,378 (-48.0%), from €2,869 to €1,491
- Financial income +€753
up €753 (+176.2%), from €427 to €1,181
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 | €43,515 | €49,064 | +€5,550 | +12.8% |
| Fixed assets | 21/28 | €17,243 | €11,777 | -€5,467 | -31.7% |
| Tangible fixed assets | 22/27 | €8,243 | €2,777 | -€5,467 | -66.3% |
| Furniture and vehicles | 24 | €8,243 | €2,777 | -€5,467 | -66.3% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €26,272 | €37,288 | +€11,016 | +41.9% |
| Amounts receivable within one year | 40/41 | €20,932 | €36,351 | +€15,419 | +73.7% |
| Trade receivables | 40 | €6,946 | €6,759 | -€187 | -2.7% |
| Other amounts receivable | 41 | €13,987 | €29,592 | +€15,606 | +111.6% |
| Cash at bank and in hand | 54/58 | €4,791 | €359 | -€4,432 | -92.5% |
| Deferred charges and accrued income | 490/1 | €548 | €577 | +€29 | +5.3% |
| Total equity and liabilities | 10/49 | €43,515 | €49,064 | +€5,550 | +12.8% |
| Equity | 10/15 | €28,306 | €34,741 | +€6,435 | +22.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,306 | €33,741 | +€6,435 | +23.6% |
| Distributable reserves | 133 | €27,306 | €33,741 | +€6,435 | +23.6% |
| Amounts payable | 17/49 | €15,209 | €14,323 | -€886 | -5.8% |
| Amounts payable within one year | 42/48 | €15,209 | €14,323 | -€886 | -5.8% |
| Trade debts | 44 | €37 | €630 | +€593 | +1624.0% |
| Suppliers | 440/4 | €37 | €630 | +€593 | +1624.0% |
| Taxes, remuneration and social security | 45 | €15,172 | €13,693 | -€1,479 | -9.7% |
| Taxes | 450/3 | €11,944 | €11,993 | +€49 | +0.4% |
| Remuneration and social security | 454/9 | €3,228 | €1,700 | -€1,528 | -47.3% |
| Remuneration, social security and pensions | 62 | €5,214 | €17,670 | +€12,457 | +238.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,467 | €5,467 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,869 | €1,491 | -€1,378 | -48.0% |
| Gross operating margin | 9900 | €37,349 | €32,971 | -€4,378 | -11.7% |
| Operating profit (loss) | 9901 | €23,800 | €8,343 | -€15,457 | -64.9% |
| Financial income | 75/76B | €427 | €1,181 | +€753 | +176.2% |
| Recurring financial income | 75 | €427 | €1,181 | +€753 | +176.2% |
| Financial charges | 65/66B | €91 | €168 | +€76 | +83.7% |
| Recurring financial charges | 65 | €91 | €168 | +€76 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €24,136 | €9,356 | -€14,780 | -61.2% |
| Income taxes | 67/77 | €5,910 | €2,921 | -€2,989 | -50.6% |
| Profit (loss) for the period | 9904 | €18,226 | €6,435 | -€11,791 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,226 | €6,435 | -€11,791 | -64.7% |
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 10 October 2026 via checked.be.