B.B. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Cash +€60,053
up €60,053 (+44.7%), from €134,393 to €194,445
mainly Net result for the year (+€56,391) and Depreciation (+€16,420)
- Tangible fixed assets -€16,420
down €16,420 (-20.4%), from €80,440 to €64,020
- Reserves +€56,391
up €56,391 (+55.3%), from €101,936 to €158,327
- Debts after one year -€17,650
down €17,650 (-25.5%), from €69,129 to €51,479
- Tax, wage and social debts +€4,530
up €4,530 (+16.6%), from €27,221 to €31,751
- Depreciation +€14,761
up €14,761 (+890%), from €1,659 to €16,420
- Other operating charges -€10,194
no longer reported in 2025 (was €10,194)
- Gross operating margin -€8,854
down €8,854 (-8.1%), from €108,817 to €99,962
- Taxes -€3,367
down €3,367 (-11.9%), from €28,347 to €24,980
- Financial charges +€1,715
up €1,715 (+376%), from €456 to €2,171
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.
Derived cash bridge
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 | €220,787 | €262,296 | +€41,509 | +18.8% |
| Fixed assets | 21/28 | €80,440 | €64,020 | -€16,420 | -20.4% |
| Tangible fixed assets | 22/27 | €80,440 | €64,020 | -€16,420 | -20.4% |
| Furniture and vehicles | 24 | €80,440 | €64,020 | -€16,420 | -20.4% |
| Current assets | 29/58 | €140,347 | €198,276 | +€57,929 | +41.3% |
| Cash at bank and in hand | 54/58 | €134,393 | €194,445 | +€60,053 | +44.7% |
| Deferred charges and accrued income | 490/1 | €5,954 | €3,830 | -€2,124 | -35.7% |
| Total equity and liabilities | 10/49 | €220,787 | €262,296 | +€41,509 | +18.8% |
| Equity | 10/15 | €104,936 | €161,327 | +€56,391 | +53.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,936 | €158,327 | +€56,391 | +55.3% |
| Distributable reserves | 133 | €101,936 | €158,327 | +€56,391 | +55.3% |
| Amounts payable | 17/49 | €115,851 | €100,969 | -€14,882 | -12.8% |
| Amounts payable after more than one year | 17 | €69,129 | €51,479 | -€17,650 | -25.5% |
| Financial debts | 170/4 | €69,129 | €51,479 | -€17,650 | -25.5% |
| Amounts payable within one year | 42/48 | €46,722 | €49,490 | +€2,768 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €19,180 | €17,650 | -€1,530 | -8.0% |
| Trade debts | 44 | €321 | €89 | -€232 | -72.3% |
| Suppliers | 440/4 | €321 | €89 | -€232 | -72.3% |
| Taxes, remuneration and social security | 45 | €27,221 | €31,751 | +€4,530 | +16.6% |
| Taxes | 450/3 | €27,221 | €31,751 | +€4,530 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €16,420 | +€14,761 | +890% |
| Other operating charges | 640/8 | €10,194 | - | -€10,194 | |
| Gross operating margin | 9900 | €108,817 | €99,962 | -€8,854 | -8.1% |
| Operating profit (loss) | 9901 | €96,963 | €83,542 | -€13,421 | -13.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €456 | €2,171 | +€1,715 | +376% |
| Recurring financial charges | 65 | €456 | €2,171 | +€1,715 | +376% |
| Profit (loss) for the period before taxes | 9903 | €96,507 | €81,371 | -€15,136 | -15.7% |
| Income taxes | 67/77 | €28,347 | €24,980 | -€3,367 | -11.9% |
| Profit (loss) for the period | 9904 | €68,160 | €56,391 | -€11,769 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,160 | €56,391 | -€11,769 | -17.3% |
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 17 October 2026 via checked.be.