B&B RACKS: 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 RACKS
Largest movements
- Tangible fixed assets +€498,620
up €498,620 (+53.1%), from €939,389 to €1.4m
of which Land and buildings: +€595,151
- Deferred charges and accrued income -€459,246
down €459,246 (-99.0%), from €464,047 to €4,801
- Receivables within one year -€128,868
down €128,868 (-58.9%), from €218,821 to €89,953
of which Trade receivables: -€125,017
- Stocks and contracts -€99,076
down €99,076 (-28.3%), from €350,581 to €251,506
- Cash -€45,366
down €45,366 (-92.9%), from €48,850 to €3,484
mainly Investment in fixed assets (net) (-€631,652) and Net result for the year (-€350,633)
- Profit (loss) carried forward -€350,633
new in 2025: -€350,633
- Trade debts +€146,599
up €146,599 (+78.8%), from €186,039 to €332,638
- Debts after one year -€143,800
down €143,800 (-11.6%), from €1.2m to €1.1m
- Other debts +€100,207
up €100,207 (+103%), from €97,263 to €197,470
- Gross operating margin -€328,723
down €328,723, from €213,969 to -€114,753
- Depreciation +€29,173
up €29,173 (+29.0%), from €100,446 to €129,618
- Staff costs +€11,276
up €11,276 (+27.7%), from €40,711 to €51,986
- Taxes -€5,695
no longer reported in 2025 (was €5,695)
- Write-downs +€2,678
new in 2025: €2,678
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 | €2,021,688 | €1,791,167 | -€230,521 | -11.4% |
| Fixed assets | 21/28 | €939,389 | €1,441,422 | +€502,034 | +53.4% |
| Intangible fixed assets | 21 | €0 | €3,414 | +€3,414 | |
| Tangible fixed assets | 22/27 | €939,389 | €1,438,009 | +€498,620 | +53.1% |
| Land and buildings | 22 | €667,485 | €1,262,636 | +€595,151 | +89.2% |
| Plant, machinery and equipment | 23 | €36,859 | €24,681 | -€12,178 | -33.0% |
| Furniture and vehicles | 24 | €185,528 | €111,675 | -€73,853 | -39.8% |
| Leasing and similar rights | 25 | €49,516 | €39,016 | -€10,500 | -21.2% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €1,082,299 | €349,744 | -€732,555 | -67.7% |
| Stocks and contracts in progress | 3 | €350,581 | €251,506 | -€99,076 | -28.3% |
| Stocks | 30/36 | €350,581 | €251,506 | -€99,076 | -28.3% |
| Amounts receivable within one year | 40/41 | €218,821 | €89,953 | -€128,868 | -58.9% |
| Trade receivables | 40 | €206,879 | €81,862 | -€125,017 | -60.4% |
| Other amounts receivable | 41 | €11,942 | €8,091 | -€3,851 | -32.2% |
| Cash at bank and in hand | 54/58 | €48,850 | €3,484 | -€45,366 | -92.9% |
| Deferred charges and accrued income | 490/1 | €464,047 | €4,801 | -€459,246 | -99.0% |
| Total equity and liabilities | 10/49 | €2,021,688 | €1,791,167 | -€230,521 | -11.4% |
| Equity | 10/15 | €354,772 | €4,139 | -€350,633 | -98.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €342,372 | €342,372 | = | 0.0% |
| Distributable reserves | 133 | €342,372 | €342,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€350,633 | -€350,633 | |
| Amounts payable | 17/49 | €1,666,916 | €1,787,027 | +€120,112 | +7.2% |
| Amounts payable after more than one year | 17 | €1,237,547 | €1,093,747 | -€143,800 | -11.6% |
| Financial debts | 170/4 | €1,237,547 | €1,093,747 | -€143,800 | -11.6% |
| Amounts payable within one year | 42/48 | €429,234 | €689,440 | +€260,206 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €136,357 | €138,702 | +€2,345 | +1.7% |
| Trade debts | 44 | €186,039 | €332,638 | +€146,599 | +78.8% |
| Suppliers | 440/4 | €186,039 | €332,638 | +€146,599 | +78.8% |
| Taxes, remuneration and social security | 45 | €9,575 | €20,630 | +€11,056 | +115% |
| Taxes | 450/3 | €5,821 | €13,788 | +€7,967 | +137% |
| Remuneration and social security | 454/9 | €3,754 | €6,843 | +€3,089 | +82.3% |
| Other amounts payable | 47/48 | €97,263 | €197,470 | +€100,207 | +103% |
| Accrued charges and deferred income | 492/3 | €135 | €3,840 | +€3,705 | +2,745% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Remuneration, social security and pensions | 62 | €40,711 | €51,986 | +€11,276 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,446 | €129,618 | +€29,173 | +29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,678 | +€2,678 | |
| Other operating charges | 640/8 | €4,683 | €4,957 | +€274 | +5.8% |
| Gross operating margin | 9900 | €213,969 | -€114,753 | -€328,723 | |
| Operating profit (loss) | 9901 | €68,130 | -€303,993 | -€372,123 | |
| Financial income | 75/76B | €29 | €44 | +€16 | +53.8% |
| Recurring financial income | 75 | €29 | €44 | +€16 | +53.8% |
| Financial charges | 65/66B | €45,265 | €46,685 | +€1,420 | +3.1% |
| Recurring financial charges | 65 | €45,265 | €46,685 | +€1,420 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €22,894 | -€350,633 | -€373,527 | |
| Income taxes | 67/77 | €5,695 | - | -€5,695 | |
| Profit (loss) for the period | 9904 | €17,199 | -€350,633 | -€367,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,199 | -€350,633 | -€367,832 |
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.