B & B METAL WORKS: what changed
B & B METAL WORKS
Largest movements
- Cash -€28,223
down €28,223 (-24.3%), from €116,100 to €87,877
mainly Receivables within one year (-€23,775) and Tax, wage and social debts (-€6,272)
- Receivables within one year +€23,775
up €23,775 (+160%), from €14,826 to €38,600
of which Trade receivables: +€13,672
- Tangible fixed assets -€4,887
down €4,887 (-44.7%), from €10,932 to €6,045
of which Furniture and vehicles: -€3,784
- Tax, wage and social debts -€6,272
down €6,272 (-41.3%), from €15,187 to €8,915
of which Taxes: -€6,264
- Other debts -€4,040
no longer reported in 2025 (was €4,040)
- Current portion of long-term debt -€3,152
no longer reported in 2025 (was €3,152)
- Trade debts +€2,652
up €2,652 (+44.7%), from €5,937 to €8,590
- Gross operating margin -€5,600
down €5,600 (-36.1%), from €15,496 to €9,896
- Depreciation -€1,791
down €1,791 (-26.8%), from €6,678 to €4,887
- Taxes -€855
down €855 (-26.8%), from €3,192 to €2,336
- Financial income -€377
down €377 (-32.6%), from €1,158 to €781
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,523 | €149,212 | -€9,311 | -5.9% |
| Fixed assets | 21/28 | €10,932 | €6,045 | -€4,887 | -44.7% |
| Tangible fixed assets | 22/27 | €10,932 | €6,045 | -€4,887 | -44.7% |
| Plant, machinery and equipment | 23 | €2,806 | €1,703 | -€1,103 | -39.3% |
| Furniture and vehicles | 24 | €8,126 | €4,342 | -€3,784 | -46.6% |
| Current assets | 29/58 | €147,591 | €143,167 | -€4,425 | -3.0% |
| Amounts receivable after more than one year | 29 | €14,877 | €14,500 | -€377 | -2.5% |
| Other amounts receivable | 291 | €14,877 | €14,500 | -€377 | -2.5% |
| Amounts receivable within one year | 40/41 | €14,826 | €38,600 | +€23,775 | +160% |
| Trade receivables | 40 | €14,821 | €28,493 | +€13,672 | +92.2% |
| Other amounts receivable | 41 | €5 | €10,108 | +€10,103 | +193,909% |
| Cash at bank and in hand | 54/58 | €116,100 | €87,877 | -€28,223 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,789 | €2,189 | +€401 | +22.4% |
| Total equity and liabilities | 10/49 | €158,523 | €149,212 | -€9,311 | -5.9% |
| Equity | 10/15 | €130,207 | €131,707 | +€1,500 | +1.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €70,207 | €71,707 | +€1,500 | +2.1% |
| Distributable reserves | 133 | €70,207 | €71,707 | +€1,500 | +2.1% |
| Amounts payable | 17/49 | €28,316 | €17,504 | -€10,812 | -38.2% |
| Amounts payable within one year | 42/48 | €28,316 | €17,504 | -€10,812 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €3,152 | - | -€3,152 | |
| Trade debts | 44 | €5,937 | €8,590 | +€2,652 | +44.7% |
| Suppliers | 440/4 | €5,937 | €8,590 | +€2,652 | +44.7% |
| Taxes, remuneration and social security | 45 | €15,187 | €8,915 | -€6,272 | -41.3% |
| Taxes | 450/3 | €13,328 | €7,064 | -€6,264 | -47.0% |
| Remuneration and social security | 454/9 | €1,859 | €1,851 | -€8 | -0.4% |
| Other amounts payable | 47/48 | €4,040 | - | -€4,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,678 | €4,887 | -€1,791 | -26.8% |
| Other operating charges | 640/8 | €1,518 | €1,631 | +€113 | +7.4% |
| Gross operating margin | 9900 | €15,496 | €9,896 | -€5,600 | -36.1% |
| Operating profit (loss) | 9901 | €7,299 | €3,378 | -€3,921 | -53.7% |
| Financial income | 75/76B | €1,158 | €781 | -€377 | -32.6% |
| Recurring financial income | 75 | €1,158 | €781 | -€377 | -32.6% |
| Financial charges | 65/66B | €374 | €322 | -€52 | -14.0% |
| Recurring financial charges | 65 | €374 | €322 | -€52 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €8,083 | €3,837 | -€4,246 | -52.5% |
| Income taxes | 67/77 | €3,192 | €2,336 | -€855 | -26.8% |
| Profit (loss) for the period | 9904 | €4,891 | €1,500 | -€3,391 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,891 | €1,500 | -€3,391 | -69.3% |
Next steps
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 8 November 2026 via checked.be.