B&B Montage: what changed
B&B Montage
Largest movements
- Tangible fixed assets -€6,913
down €6,913 (-82.0%), from €8,432 to €1,519
of which Furniture and vehicles: -€5,067
- Receivables within one year -€3,343
down €3,343 (-74.5%), from €4,485 to €1,142
of which Trade receivables: -€2,806
- Cash -€1,536
down €1,536 (-39.0%), from €3,935 to €2,400
mainly Net result for the year (-€13,242) and Debts after one year (-€4,359)
- Deferred charges and accrued income -€724
no longer reported in 2025 (was €724)
- Profit (loss) carried forward -€13,242
down €13,242, from €5,165 to -€8,077
- Debts after one year -€4,359
no longer reported in 2025 (was €4,359)
- Tax, wage and social debts +€4,100
up €4,100 (+234%), from €1,750 to €5,850
- Trade debts +€1,161
up €1,161 (+433%), from €268 to €1,429
- Gross operating margin -€12,128
down €12,128, from €6,586 to -€5,542
- Financial charges -€285
down €285 (-38.4%), from €741 to €456
- Depreciation -€102
down €102 (-1.5%), from €7,015 to €6,913
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 | €17,575 | €5,061 | -€12,515 | -71.2% |
| Fixed assets | 21/28 | €8,432 | €1,519 | -€6,913 | -82.0% |
| Tangible fixed assets | 22/27 | €8,432 | €1,519 | -€6,913 | -82.0% |
| Plant, machinery and equipment | 23 | €3,364 | €1,519 | -€1,845 | -54.8% |
| Furniture and vehicles | 24 | €5,067 | - | -€5,067 | |
| Current assets | 29/58 | €9,144 | €3,542 | -€5,602 | -61.3% |
| Amounts receivable within one year | 40/41 | €4,485 | €1,142 | -€3,343 | -74.5% |
| Trade receivables | 40 | €3,427 | €621 | -€2,806 | -81.9% |
| Other amounts receivable | 41 | €1,058 | €521 | -€537 | -50.8% |
| Cash at bank and in hand | 54/58 | €3,935 | €2,400 | -€1,536 | -39.0% |
| Deferred charges and accrued income | 490/1 | €724 | - | -€724 | |
| Total equity and liabilities | 10/49 | €17,575 | €5,061 | -€12,515 | -71.2% |
| Equity | 10/15 | €6,665 | -€6,577 | -€13,242 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,165 | -€8,077 | -€13,242 | |
| Amounts payable | 17/49 | €10,911 | €11,638 | +€727 | +6.7% |
| Amounts payable after more than one year | 17 | €4,359 | - | -€4,359 | |
| Financial debts | 170/4 | €4,359 | - | -€4,359 | |
| Amounts payable within one year | 42/48 | €6,552 | €11,638 | +€5,086 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €4,526 | €4,359 | -€168 | -3.7% |
| Trade debts | 44 | €268 | €1,429 | +€1,161 | +433% |
| Suppliers | 440/4 | €268 | €1,429 | +€1,161 | +433% |
| Taxes, remuneration and social security | 45 | €1,750 | €5,850 | +€4,100 | +234% |
| Remuneration and social security | 454/9 | €1,750 | €5,850 | +€4,100 | +234% |
| Other amounts payable | 47/48 | €8 | - | -€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,015 | €6,913 | -€102 | -1.5% |
| Other operating charges | 640/8 | €395 | €331 | -€63 | -16.1% |
| Gross operating margin | 9900 | €6,586 | -€5,542 | -€12,128 | |
| Operating profit (loss) | 9901 | -€823 | -€12,786 | -€11,962 | -1,453% |
| Financial charges | 65/66B | €741 | €456 | -€285 | -38.4% |
| Recurring financial charges | 65 | €741 | €456 | -€285 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,564 | -€13,242 | -€11,678 | -747% |
| Profit (loss) for the period | 9904 | -€1,564 | -€13,242 | -€11,678 | -747% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,564 | -€13,242 | -€11,678 | -747% |
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 2 November 2026 via checked.be.