B.B.M. CERAMIC: 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.
What changed
B.B.M. CERAMIC
NACE 47.530, Retail trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€25,222
2024 · -€68,893+€94,115
Equity
€545,800
2024 · €520,578+€25,222
Cash
€134,985
2024 · €128,559+€6,427
Balance sheet total
€896,749
2024 · €896,243+€506
Largest movements
Assets
- Receivables within one year +€87,605
up €87,605 (+82.4%), from €106,279 to €193,884
of which Trade receivables: +€87,292
- Stocks and contracts -€68,215
down €68,215 (-13.6%), from €501,035 to €432,820
- Tangible fixed assets -€23,508
down €23,508 (-15.3%), from €153,447 to €129,940
Equity and liabilities
- Profit (loss) carried forward +€25,222
up €25,222 (+94.3%), from €26,749 to €51,971
- Tax, wage and social debts -€24,963
down €24,963 (-40.4%), from €61,717 to €36,754
Income statement
- Turnover +€116,244
up €116,244 (+8.8%), from €1.3m to €1.4m
- Purchases and services +€85,010
up €85,010 (+7.9%), from €1.1m to €1.2m
- Staff costs -€70,555
down €70,555 (-27.5%), from €256,860 to €186,306
- Gross operating margin +€31,234
up €31,234 (+13.1%), from €239,014 to €270,248
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.
Result 2024
-€68,893
Gross operating margin
+€31,234
Staff costs
+€70,555
Depreciation
+€3,884
Other operating charges
-€5,926
Other operating items
-€13,468
Financial income
-€1,586
Financial charges
+€6,800
Taxes
+€2,623
Result 2025
€25,222
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.
From operations
+€14,002
Investment
-€3,210
Financing
-€4,365
Cash 2024
€128,559
From operations (derived)
+€14,002
Net result for the year
+€25,222
Depreciation
+€26,718
Stocks and contracts
+€68,215
Receivables within one year
-€87,605
Deferred charges and accrued income
+€1,804
Trade debts
+€4,611
Tax, wage and social debts
-€24,963
Investment (derived)
-€3,210
Investment in fixed assets (net)
-€3,210
Financing
-€4,365
Current portion of long-term debt
-€4,365
Cash 2025
€134,985
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €896,243 | €896,749 | +€506 | +0.1% |
| Fixed assets | 21/28 | €153,847 | €130,340 | -€23,508 | -15.3% |
| Tangible fixed assets | 22/27 | €153,447 | €129,940 | -€23,508 | -15.3% |
| Land and buildings | 22 | €31,289 | €22,872 | -€8,417 | -26.9% |
| Plant, machinery and equipment | 23 | €30,923 | €27,411 | -€3,512 | -11.4% |
| Furniture and vehicles | 24 | €91,236 | €79,656 | -€11,579 | -12.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €742,396 | €766,409 | +€24,014 | +3.2% |
| Stocks and contracts in progress | 3 | €501,035 | €432,820 | -€68,215 | -13.6% |
| Stocks | 30/36 | €501,035 | €432,820 | -€68,215 | -13.6% |
| Amounts receivable within one year | 40/41 | €106,279 | €193,884 | +€87,605 | +82.4% |
| Trade receivables | 40 | €102,824 | €190,116 | +€87,292 | +84.9% |
| Other amounts receivable | 41 | €3,455 | €3,768 | +€313 | +9.0% |
| Cash at bank and in hand | 54/58 | €128,559 | €134,985 | +€6,427 | +5.0% |
| Deferred charges and accrued income | 490/1 | €6,523 | €4,719 | -€1,804 | -27.7% |
| Total equity and liabilities | 10/49 | €896,243 | €896,749 | +€506 | +0.1% |
| Equity | 10/15 | €520,578 | €545,800 | +€25,222 | +4.8% |
| Contributions | 10/11 | €112,260 | €112,260 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Contributions outside capital | 11 | €260 | €260 | = | 0.0% |
| Share premium | 1100/10 | €260 | €260 | = | 0.0% |
| Reserves | 13 | €381,569 | €381,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,200 | €11,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,213 | €9,213 | = | 0.0% |
| Distributable reserves | 133 | €361,156 | €361,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,749 | €51,971 | +€25,222 | +94.3% |
| Amounts payable | 17/49 | €375,665 | €350,949 | -€24,716 | -6.6% |
| Amounts payable within one year | 42/48 | €375,665 | €350,949 | -€24,716 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,365 | - | -€4,365 | |
| Trade debts | 44 | €201,280 | €205,892 | +€4,611 | +2.3% |
| Suppliers | 440/4 | €200,592 | €205,392 | +€4,800 | +2.4% |
| Bills of exchange payable | 441 | €688 | €500 | -€188 | -27.4% |
| Taxes, remuneration and social security | 45 | €61,717 | €36,754 | -€24,963 | -40.4% |
| Remuneration and social security | 454/9 | €61,717 | €36,754 | -€24,963 | -40.4% |
| Other amounts payable | 47/48 | €108,303 | €108,303 | = | 0.0% |
| Turnover | 70 | €1,315,028 | €1,431,272 | +€116,244 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,076,014 | €1,161,024 | +€85,010 | +7.9% |
| Remuneration, social security and pensions | 62 | €256,860 | €186,306 | -€70,555 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,601 | €26,718 | -€3,884 | -12.7% |
| Other operating charges | 640/8 | €4,471 | €10,397 | +€5,926 | +132.5% |
| Non-recurring operating charges | 66A | €0 | €13,469 | +€13,468 | +5611825.0% |
| Gross operating margin | 9900 | €239,014 | €270,248 | +€31,234 | +13.1% |
| Operating profit (loss) | 9901 | -€52,919 | €33,359 | +€86,278 | |
| Financial income | 75/76B | €1,586 | - | -€1,586 | |
| Recurring financial income | 75 | €1,426 | - | -€1,426 | |
| Non-recurring financial income | 76B | €160 | - | -€160 | |
| Financial charges | 65/66B | €12,237 | €5,437 | -€6,800 | -55.6% |
| Recurring financial charges | 65 | €12,237 | €5,437 | -€6,800 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€63,570 | €27,922 | +€91,492 | |
| Income taxes | 67/77 | €5,323 | €2,700 | -€2,623 | -49.3% |
| Profit (loss) for the period | 9904 | -€68,893 | €25,222 | +€94,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,893 | €25,222 | +€94,115 |
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 12 October 2026 via checked.be.