B & B - Promotions: 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 - Promotions
Largest movements
- Tangible fixed assets -€39,104
down €39,104 (-4.5%), from €874,139 to €835,035
- Debts after one year -€67,871
down €67,871 (-27.7%), from €245,379 to €177,508
- Other debts +€44,456
up €44,456 (+152%), from €29,203 to €73,659
- Trade debts -€19,375
down €19,375 (-99.1%), from €19,551 to €176
- Gross operating margin -€3,160
down €3,160 (-5.2%), from €61,140 to €57,979
- Depreciation -€2,859
down €2,859 (-6.8%), from €41,963 to €39,104
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 | €904,887 | €865,270 | -€39,617 | -4.4% |
| Fixed assets | 21/28 | €874,139 | €835,035 | -€39,104 | -4.5% |
| Tangible fixed assets | 22/27 | €874,139 | €835,035 | -€39,104 | -4.5% |
| Land and buildings | 22 | €874,139 | €835,035 | -€39,104 | -4.5% |
| Current assets | 29/58 | €30,748 | €30,235 | -€513 | -1.7% |
| Amounts receivable within one year | 40/41 | - | €730 | +€730 | |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Cash at bank and in hand | 54/58 | €30,748 | €29,505 | -€1,243 | -4.0% |
| Total equity and liabilities | 10/49 | €904,887 | €865,270 | -€39,617 | -4.4% |
| Equity | 10/15 | €499,047 | €501,236 | +€2,188 | +0.4% |
| Contributions | 10/11 | €292,803 | €292,803 | = | 0.0% |
| Reserves | 13 | €206,245 | €208,433 | +€2,188 | +1.1% |
| Tax-exempt reserves | 132 | €16,683 | €16,683 | = | 0.0% |
| Distributable reserves | 133 | €189,562 | €191,750 | +€2,188 | +1.2% |
| Amounts payable | 17/49 | €405,840 | €364,034 | -€41,806 | -10.3% |
| Amounts payable after more than one year | 17 | €245,379 | €177,508 | -€67,871 | -27.7% |
| Financial debts | 170/4 | €245,379 | €177,508 | -€67,871 | -27.7% |
| Amounts payable within one year | 42/48 | €157,454 | €183,798 | +€26,344 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €67,396 | €67,871 | +€475 | +0.7% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €19,551 | €176 | -€19,375 | -99.1% |
| Suppliers | 440/4 | €19,551 | €176 | -€19,375 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,303 | €2,091 | +€788 | +60.5% |
| Taxes | 450/3 | €1,303 | €2,091 | +€788 | +60.5% |
| Other amounts payable | 47/48 | €29,203 | €73,659 | +€44,456 | +152% |
| Accrued charges and deferred income | 492/3 | €3,007 | €2,728 | -€279 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,963 | €39,104 | -€2,859 | -6.8% |
| Other operating charges | 640/8 | €11,342 | €11,719 | +€376 | +3.3% |
| Gross operating margin | 9900 | €61,140 | €57,979 | -€3,160 | -5.2% |
| Operating profit (loss) | 9901 | €7,834 | €7,157 | -€678 | -8.7% |
| Financial charges | 65/66B | €3,985 | €4,180 | +€195 | +4.9% |
| Recurring financial charges | 65 | €3,985 | €4,180 | +€195 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €3,849 | €2,976 | -€872 | -22.7% |
| Income taxes | 67/77 | €1,303 | €788 | -€515 | -39.5% |
| Profit (loss) for the period | 9904 | €2,545 | €2,188 | -€357 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,545 | €2,188 | -€357 | -14.0% |
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 19 October 2026 via checked.be.