B.B. PROMO: 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. PROMO
Largest movements
- Receivables within one year +€49,393
up €49,393 (+297%), from €16,631 to €66,024
of which Trade receivables: +€62,941
- Cash -€26,848
down €26,848 (-40.9%), from €65,684 to €38,836
mainly Receivables within one year (-€49,393)
- Tangible fixed assets -€12,395
down €12,395 (-37.7%), from €32,875 to €20,480
of which Furniture and vehicles: -€12,053
- Tax, wage and social debts +€4,681
up €4,681 (+62.4%), from €7,499 to €12,180
of which Taxes: +€4,235
- Profit (loss) carried forward +€3,711
up €3,711 (+8.7%), from -€42,420 to -€38,710
- Trade debts +€1,759
up €1,759 (+25.0%), from €7,031 to €8,790
- Gross operating margin +€28,196
up €28,196, from -€9,980 to €18,216
- Write-downs -€5,850
new in 2025: -€5,850
- Other operating charges +€5,273
up €5,273 (+348%), from €1,516 to €6,789
- Depreciation -€490
down €490 (-3.8%), from €12,885 to €12,395
- Financial charges -€455
down €455 (-42.1%), from €1,080 to €625
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 | €115,190 | €125,340 | +€10,150 | +8.8% |
| Fixed assets | 21/28 | €32,875 | €20,480 | -€12,395 | -37.7% |
| Tangible fixed assets | 22/27 | €32,875 | €20,480 | -€12,395 | -37.7% |
| Plant, machinery and equipment | 23 | €812 | €469 | -€343 | -42.2% |
| Furniture and vehicles | 24 | €32,064 | €20,011 | -€12,053 | -37.6% |
| Current assets | 29/58 | €82,315 | €104,860 | +€22,545 | +27.4% |
| Amounts receivable within one year | 40/41 | €16,631 | €66,024 | +€49,393 | +297% |
| Trade receivables | 40 | €2,279 | €65,219 | +€62,941 | +2,762% |
| Other amounts receivable | 41 | €14,352 | €805 | -€13,548 | -94.4% |
| Cash at bank and in hand | 54/58 | €65,684 | €38,836 | -€26,848 | -40.9% |
| Total equity and liabilities | 10/49 | €115,190 | €125,340 | +€10,150 | +8.8% |
| Equity | 10/15 | €100,660 | €104,370 | +€3,711 | +3.7% |
| Contributions | 10/11 | €143,080 | €143,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,420 | -€38,710 | +€3,711 | +8.7% |
| Amounts payable | 17/49 | €14,531 | €20,970 | +€6,439 | +44.3% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €14,531 | €20,970 | +€6,439 | +44.3% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €7,031 | €8,790 | +€1,759 | +25.0% |
| Suppliers | 440/4 | €7,031 | €8,790 | +€1,759 | +25.0% |
| Taxes, remuneration and social security | 45 | €7,499 | €12,180 | +€4,681 | +62.4% |
| Taxes | 450/3 | €5,180 | €9,415 | +€4,235 | +81.8% |
| Remuneration and social security | 454/9 | €2,320 | €2,765 | +€446 | +19.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,885 | €12,395 | -€490 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,850 | -€5,850 | |
| Other operating charges | 640/8 | €1,516 | €6,789 | +€5,273 | +348% |
| Gross operating margin | 9900 | -€9,980 | €18,216 | +€28,196 | |
| Operating profit (loss) | 9901 | -€24,631 | €4,632 | +€29,263 | |
| Financial income | 75/76B | €26 | €33 | +€7 | +28.4% |
| Recurring financial income | 75 | €26 | €33 | +€7 | +28.4% |
| Financial charges | 65/66B | €1,080 | €625 | -€455 | -42.1% |
| Recurring financial charges | 65 | €1,080 | €625 | -€455 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,685 | €4,039 | +€29,724 | |
| Income taxes | 67/77 | €180 | €329 | +€149 | +83.0% |
| Profit (loss) for the period | 9904 | -€25,865 | €3,711 | +€29,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,865 | €3,711 | +€29,575 |
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.