B&B LOCKS: 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 LOCKS
Largest movements
- Cash +€148,548
up €148,548 (+142.8%), from €104,005 to €252,553
mainly Net result for the year (+€173,090) and Stocks and contracts (+€98,597)
- Stocks and contracts -€98,597
down €98,597 (-13.3%), from €743,638 to €645,041
- Tangible fixed assets -€52,560
down €52,560 (-14.9%), from €351,717 to €299,157
of which Other tangible fixed assets: -€46,235
- Current investments +€50,000
up €50,000 (+26.3%), from €189,997 to €239,997
- Reserves +€98,090
up €98,090 (+9.4%), from €1.0m to €1.1m
- Debts after one year -€43,415
down €43,415 (-12.1%), from €358,448 to €315,033
- Gross operating margin +€91,029
up €91,029 (+20.0%), from €456,132 to €547,162
- Taxes +€32,482
up €32,482 (+66.9%), from €48,532 to €81,014
- Staff costs -€10,219
down €10,219 (-4.8%), from €211,939 to €201,720
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 | €1,526,575 | €1,573,747 | +€47,172 | +3.1% |
| Fixed assets | 21/28 | €351,922 | €299,157 | -€52,766 | -15.0% |
| Intangible fixed assets | 21 | €206 | - | -€206 | |
| Tangible fixed assets | 22/27 | €351,717 | €299,157 | -€52,560 | -14.9% |
| Plant, machinery and equipment | 23 | €10,130 | €6,528 | -€3,602 | -35.6% |
| Furniture and vehicles | 24 | €5,099 | €2,375 | -€2,724 | -53.4% |
| Other tangible fixed assets | 26 | €336,488 | €290,253 | -€46,235 | -13.7% |
| Current assets | 29/58 | €1,174,652 | €1,274,590 | +€99,937 | +8.5% |
| Stocks and contracts in progress | 3 | €743,638 | €645,041 | -€98,597 | -13.3% |
| Stocks | 30/36 | €743,638 | €645,041 | -€98,597 | -13.3% |
| Amounts receivable within one year | 40/41 | €137,013 | €136,999 | -€14 | 0.0% |
| Trade receivables | 40 | €105,315 | €100,945 | -€4,371 | -4.1% |
| Other amounts receivable | 41 | €31,698 | €36,054 | +€4,356 | +13.7% |
| Current investments | 50/53 | €189,997 | €239,997 | +€50,000 | +26.3% |
| Cash at bank and in hand | 54/58 | €104,005 | €252,553 | +€148,548 | +142.8% |
| Total equity and liabilities | 10/49 | €1,526,575 | €1,573,747 | +€47,172 | +3.1% |
| Equity | 10/15 | €1,041,607 | €1,139,697 | +€98,090 | +9.4% |
| Reserves | 13 | €1,041,607 | €1,139,697 | +€98,090 | +9.4% |
| Distributable reserves | 133 | €1,041,607 | €1,139,697 | +€98,090 | +9.4% |
| Amounts payable | 17/49 | €484,968 | €434,049 | -€50,919 | -10.5% |
| Amounts payable after more than one year | 17 | €358,448 | €315,033 | -€43,415 | -12.1% |
| Financial debts | 170/4 | €358,448 | €315,033 | -€43,415 | -12.1% |
| Amounts payable within one year | 42/48 | €126,520 | €119,016 | -€7,503 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €40,358 | €37,999 | -€2,359 | -5.8% |
| Trade debts | 44 | €63,798 | €52,318 | -€11,480 | -18.0% |
| Suppliers | 440/4 | €63,798 | €52,318 | -€11,480 | -18.0% |
| Taxes, remuneration and social security | 45 | €19,120 | €27,957 | +€8,838 | +46.2% |
| Taxes | 450/3 | €3,312 | €12,109 | +€8,797 | +265.6% |
| Remuneration and social security | 454/9 | €15,808 | €15,849 | +€41 | +0.3% |
| Other amounts payable | 47/48 | €3,244 | €742 | -€2,502 | -77.1% |
| Remuneration, social security and pensions | 62 | €211,939 | €201,720 | -€10,219 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,654 | €52,766 | +€2,112 | +4.2% |
| Other operating charges | 640/8 | €8,089 | €12,355 | +€4,266 | +52.7% |
| Gross operating margin | 9900 | €456,132 | €547,162 | +€91,029 | +20.0% |
| Operating profit (loss) | 9901 | €185,450 | €280,321 | +€94,871 | +51.2% |
| Financial income | 75/76B | €319 | €364 | +€45 | +14.0% |
| Recurring financial income | 75 | €319 | €364 | +€45 | +14.0% |
| Financial charges | 65/66B | €25,314 | €26,580 | +€1,265 | +5.0% |
| Recurring financial charges | 65 | €25,314 | €26,580 | +€1,265 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €160,455 | €254,105 | +€93,650 | +58.4% |
| Income taxes | 67/77 | €48,532 | €81,014 | +€32,482 | +66.9% |
| Profit (loss) for the period | 9904 | €111,923 | €173,090 | +€61,168 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €111,923 | €173,090 | +€61,168 | +54.7% |
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 7 October 2026 via checked.be.