B&B MOTORSERVICE: what changed
B&B MOTORSERVICE
Largest movements
- Tangible fixed assets -€144,022
down €144,022 (-98.3%), from €146,544 to €2,521
- Current assets +€108,191
up €108,191 (+141%), from €76,787 to €184,978
of which Receivables within one year: +€180,347
- Debts within one year -€20,222
down €20,222 (-15.2%), from €133,237 to €113,015
of which Trade debts: -€14,318
- Debts after one year -€9,169
down €9,169 (-4.3%), from €215,687 to €206,518
- Equity -€6,440
down €6,440 (-5.1%), from -€125,594 to -€132,033
of which Profit (loss) carried forward: -€6,440
- Financial charges +€8,616
new in 2021: €8,616
- Gross operating margin -€6,066
down €6,066 (-66.4%), from €9,133 to €3,067
- Depreciation -€5,939
down €5,939 (-98.0%), from €6,062 to €123
- Other operating charges +€774
new in 2021: €774
Change in the result, 2020 to 2021
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,330 | €187,499 | -€35,831 | -16.0% |
| Fixed assets | 21/28 | €146,544 | €2,521 | -€144,022 | -98.3% |
| Tangible fixed assets | 22/27 | €146,544 | €2,521 | -€144,022 | -98.3% |
| Furniture and vehicles | 24 | - | €2,521 | +€2,521 | |
| Current assets | 29/58 | €76,787 | €184,978 | +€108,191 | +141% |
| Stocks and contracts in progress | 3 | €72,060 | - | -€72,060 | |
| Amounts receivable within one year | 40/41 | €2,676 | €183,023 | +€180,347 | +6,739% |
| Trade receivables | 40 | - | €183,023 | +€183,023 | |
| Cash at bank and in hand | 54/58 | €1,760 | €1,277 | -€483 | -27.4% |
| Deferred charges and accrued income | 490/1 | - | €678 | +€678 | |
| Total equity and liabilities | 10/49 | €223,330 | €187,499 | -€35,831 | -16.0% |
| Equity | 10/15 | -€125,594 | -€132,033 | -€6,440 | -5.1% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€133,654 | -€140,093 | -€6,440 | -4.8% |
| Amounts payable | 17/49 | €348,924 | €319,533 | -€29,391 | -8.4% |
| Amounts payable after more than one year | 17 | €215,687 | €206,518 | -€9,169 | -4.3% |
| Financial debts | 170/4 | - | €206,518 | +€206,518 | |
| Amounts payable within one year | 42/48 | €133,237 | €113,015 | -€20,222 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,651 | +€9,651 | |
| Financial debts | 43 | - | €3,730 | +€3,730 | |
| Credit institutions | 430/8 | - | €3,730 | +€3,730 | |
| Trade debts | 44 | €56,679 | €42,361 | -€14,318 | -25.3% |
| Suppliers | 440/4 | - | €42,361 | +€42,361 | |
| Taxes, remuneration and social security | 45 | - | €29,522 | +€29,522 | |
| Taxes | 450/3 | - | €29,399 | +€29,399 | |
| Remuneration and social security | 454/9 | - | €123 | +€123 | |
| Other amounts payable | 47/48 | - | €27,752 | +€27,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,062 | €123 | -€5,939 | -98.0% |
| Other operating charges | 640/8 | - | €774 | +€774 | |
| Gross operating margin | 9900 | €9,133 | €3,067 | -€6,066 | -66.4% |
| Operating profit (loss) | 9901 | €265 | €2,170 | +€1,905 | +718% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | €511 | €6 | -€505 | -98.9% |
| Financial charges | 65/66B | - | €8,616 | +€8,616 | |
| Recurring financial charges | 65 | €11,114 | €8,616 | -€2,498 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,338 | -€6,440 | +€3,898 | +37.7% |
| Profit (loss) for the period | 9904 | -€10,338 | -€6,440 | +€3,898 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,338 | -€6,440 | +€3,898 | +37.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.