B.B.S.: what changed
What changed
B.B.S.
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
-€16,599
2024 · -€7,364-€9,236
Equity
€177,281
2024 · €193,881-€16,599
Cash
€95,773
2024 · €128,112-€32,339
Balance sheet total
€560,613
2024 · €662,823-€102,210
Largest movements
Assets
- Stocks and contracts -€77,159
down €77,159 (-17.0%), from €454,262 to €377,103
- Cash -€32,339
down €32,339 (-25.2%), from €128,112 to €95,773
mainly Trade debts (-€74,968) and Debts after one year (-€41,151)
- Tangible fixed assets +€6,838
up €6,838 (+76.8%), from €8,900 to €15,738
of which Plant, machinery and equipment: +€8,916
Equity and liabilities
- Trade debts -€74,968
down €74,968 (-57.2%), from €131,037 to €56,069
- Debts after one year -€41,151
down €41,151 (-72.5%), from €56,722 to €15,571
- Current portion of long-term debt +€35,720
up €35,720 (+14.8%), from €240,948 to €276,668
- Advances received -€18,804
down €18,804 (-87.3%), from €21,530 to €2,726
- Reserves -€16,599
down €16,599 (-10.1%), from €163,881 to €147,281
Income statement
- Write-downs -€96,520
down €96,520, from €66,298 to -€30,222
- Gross operating margin -€76,537
down €76,537 (-48.7%), from €157,219 to €80,682
- Staff costs +€23,584
up €23,584 (+30.4%), from €77,610 to €101,193
- Depreciation +€3,474
up €3,474 (+214%), from €1,626 to €5,100
- Taxes +€3,118
up €3,118, from -€6 to €3,112
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,364
Gross operating margin
-€76,537
Staff costs
-€23,584
Depreciation
-€3,474
Write-downs
+€96,520
Other operating charges
+€347
Financial income
+€136
Financial charges
+€474
Taxes
-€3,118
Result 2025
-€16,599
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€14,970
Investment
-€11,938
Financing
-€5,431
Cash 2024
€128,112
From operations (derived)
-€14,970
Net result for the year
-€16,599
Depreciation
+€5,100
Stocks and contracts
+€77,159
Receivables within one year
-€1,662
Deferred charges and accrued income
+€1,212
Trade debts
-€74,968
Tax, wage and social debts
+€5,576
Advances received
-€18,804
Accrued charges and deferred income
+€8,015
Investment (derived)
-€11,938
Investment in fixed assets (net)
-€11,938
Financing
-€5,431
Debts after one year
-€41,151
Current portion of long-term debt
+€35,720
Cash 2025
€95,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,823 | €560,613 | -€102,210 | -15.4% |
| Fixed assets | 21/28 | €8,950 | €15,788 | +€6,838 | +76.4% |
| Tangible fixed assets | 22/27 | €8,900 | €15,738 | +€6,838 | +76.8% |
| Plant, machinery and equipment | 23 | €3,531 | €12,447 | +€8,916 | +253% |
| Furniture and vehicles | 24 | €5,369 | €3,291 | -€2,079 | -38.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €653,873 | €544,825 | -€109,048 | -16.7% |
| Stocks and contracts in progress | 3 | €454,262 | €377,103 | -€77,159 | -17.0% |
| Stocks | 30/36 | €454,262 | €377,103 | -€77,159 | -17.0% |
| Amounts receivable within one year | 40/41 | €68,623 | €70,284 | +€1,662 | +2.4% |
| Trade receivables | 40 | €55,151 | €63,191 | +€8,040 | +14.6% |
| Other amounts receivable | 41 | €13,472 | €7,093 | -€6,379 | -47.3% |
| Cash at bank and in hand | 54/58 | €128,112 | €95,773 | -€32,339 | -25.2% |
| Deferred charges and accrued income | 490/1 | €2,877 | €1,665 | -€1,212 | -42.1% |
| Total equity and liabilities | 10/49 | €662,823 | €560,613 | -€102,210 | -15.4% |
| Equity | 10/15 | €193,881 | €177,281 | -€16,599 | -8.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €163,881 | €147,281 | -€16,599 | -10.1% |
| Distributable reserves | 133 | €163,881 | €147,281 | -€16,599 | -10.1% |
| Amounts payable | 17/49 | €468,943 | €383,332 | -€85,611 | -18.3% |
| Amounts payable after more than one year | 17 | €56,722 | €15,571 | -€41,151 | -72.5% |
| Financial debts | 170/4 | €56,722 | €15,571 | -€41,151 | -72.5% |
| Amounts payable within one year | 42/48 | €400,946 | €348,471 | -€52,475 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €240,948 | €276,668 | +€35,720 | +14.8% |
| Trade debts | 44 | €131,037 | €56,069 | -€74,968 | -57.2% |
| Suppliers | 440/4 | €131,037 | €56,069 | -€74,968 | -57.2% |
| Advances received on contracts in progress | 46 | €21,530 | €2,726 | -€18,804 | -87.3% |
| Taxes, remuneration and social security | 45 | €7,366 | €12,942 | +€5,576 | +75.7% |
| Taxes | 450/3 | - | €1,278 | +€1,278 | |
| Remuneration and social security | 454/9 | €7,366 | €11,664 | +€4,298 | +58.3% |
| Other amounts payable | 47/48 | €66 | €66 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,275 | €19,290 | +€8,015 | +71.1% |
| Remuneration, social security and pensions | 62 | €77,610 | €101,193 | +€23,584 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €5,100 | +€3,474 | +214% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €66,298 | -€30,222 | -€96,520 | |
| Other operating charges | 640/8 | €1,218 | €870 | -€347 | -28.5% |
| Gross operating margin | 9900 | €157,219 | €80,682 | -€76,537 | -48.7% |
| Operating profit (loss) | 9901 | €10,467 | €3,740 | -€6,727 | -64.3% |
| Financial income | 75/76B | €944 | €1,079 | +€136 | +14.4% |
| Recurring financial income | 75 | €820 | €946 | +€126 | +15.4% |
| Non-recurring financial income | 76B | €124 | €133 | +€10 | +7.8% |
| Financial charges | 65/66B | €18,781 | €18,306 | -€474 | -2.5% |
| Recurring financial charges | 65 | €18,781 | €17,148 | -€1,632 | -8.7% |
| Non-recurring financial charges | 66B | - | €1,158 | +€1,158 | |
| Profit (loss) for the period before taxes | 9903 | -€7,370 | -€13,487 | -€6,117 | -83.0% |
| Income taxes | 67/77 | -€6 | €3,112 | +€3,118 | |
| Profit (loss) for the period | 9904 | -€7,364 | -€16,599 | -€9,236 | -125% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,364 | -€16,599 | -€9,236 | -125% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.