B&B Properties: 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 Properties
Largest movements
- Stocks and contracts +€2.8m
up €2.8m (+14.6%), from €18.9m to €21.7m
- Tax, wage and social debts +€2.0m
new in 2025: €2.0m
- Other debts +€441,900
up €441,900 (+67.5%), from €654,600 to €1.1m
- Debts after one year +€283,202
up €283,202 (+1.9%), from €15.2m to €15.5m
- Turnover -€207,700
down €207,700 (-94.7%), from €219,400 to €11,700
- Goods and materials -€206,261
no longer reported in 2025 (was €206,261)
- Services and other goods -€5,277
no longer reported in 2025 (was €5,277)
- Financial charges +€4,312
up €4,312 (+271%), from €1,594 to €5,906
- Gross operating margin -€3,425
new in 2025: -€3,425
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 | €18,933,005 | €21,670,430 | +€2.7m | +14.5% |
| Current assets | 29/58 | €18,933,005 | €21,670,430 | +€2.7m | +14.5% |
| Stocks and contracts in progress | 3 | €18,897,119 | €21,651,481 | +€2.8m | +14.6% |
| Stocks | 30/36 | €18,897,119 | €21,651,481 | +€2.8m | +14.6% |
| Property held for sale | 35 | €18,897,119 | - | -€18.9m | |
| Amounts receivable within one year | 40/41 | €10,352 | €4,684 | -€5,668 | -54.8% |
| Trade receivables | 40 | €10,352 | €4,684 | -€5,668 | -54.8% |
| Cash at bank and in hand | 54/58 | €25,534 | €14,265 | -€11,269 | -44.1% |
| Total equity and liabilities | 10/49 | €18,933,005 | €21,670,430 | +€2.7m | +14.5% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €77,744 | €77,743 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €77,744 | €77,743 | -€1 | 0.0% |
| Legal reserve | 130 | €77,744 | €77,743 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €978,486 | €969,003 | -€9,483 | -1.0% |
| Amounts payable | 17/49 | €15,876,775 | €18,623,684 | +€2.7m | +17.3% |
| Amounts payable after more than one year | 17 | €15,208,412 | €15,491,614 | +€283,202 | +1.9% |
| Financial debts | 170/4 | €15,208,412 | €15,491,614 | +€283,202 | +1.9% |
| Subordinated loans | 170 | €4,708,412 | - | -€4.7m | |
| Credit institutions | 173 | €10,500,000 | - | -€10.5m | |
| Amounts payable within one year | 42/48 | €667,495 | €3,128,450 | +€2.5m | +369% |
| Trade debts | 44 | €12,895 | €10,860 | -€2,035 | -15.8% |
| Suppliers | 440/4 | €12,895 | €10,860 | -€2,035 | -15.8% |
| Taxes, remuneration and social security | 45 | - | €2,021,090 | +€2.0m | |
| Taxes | 450/3 | - | €2,021,090 | +€2.0m | |
| Other amounts payable | 47/48 | €654,600 | €1,096,500 | +€441,900 | +67.5% |
| Accrued charges and deferred income | 492/3 | €868 | €3,620 | +€2,752 | +317% |
| Operating income | 70/76A | €219,400 | - | -€219,400 | |
| Turnover | 70 | €219,400 | €11,700 | -€207,700 | -94.7% |
| Operating charges | 60/66A | €211,686 | - | -€211,686 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €15,125 | +€15,125 | |
| Goods for resale, raw materials and consumables | 60 | €206,261 | - | -€206,261 | |
| Change in stocks: decrease (increase) | 609 | €206,261 | - | -€206,261 | |
| Services and other goods | 61 | €5,277 | - | -€5,277 | |
| Other operating charges | 640/8 | €148 | €152 | +€4 | +2.7% |
| Gross operating margin | 9900 | - | -€3,425 | -€3,425 | |
| Operating profit (loss) | 9901 | €7,714 | -€3,577 | -€11,291 | |
| Financial charges | 65/66B | €1,594 | €5,906 | +€4,312 | +271% |
| Recurring financial charges | 65 | €1,594 | €5,906 | +€4,312 | +271% |
| Debt charges | 650 | €1,594 | - | -€1,594 | |
| Profit (loss) for the period before taxes | 9903 | €6,120 | -€9,483 | -€15,603 | |
| Profit (loss) for the period | 9904 | €6,120 | -€9,483 | -€15,603 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,120 | -€9,483 | -€15,603 |
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 13 October 2026 via checked.be.