B&B SHIFTER: 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 SHIFTER
Largest movements
- Receivables within one year +€10,962
up €10,962 (+71.8%), from €15,278 to €26,240
of which Trade receivables: +€12,726
- Cash +€6,692
up €6,692 (+160%), from €4,185 to €10,877
mainly Net result for the year (+€13,269) and Tax, wage and social debts (+€3,926)
- Deferred charges and accrued income +€3,684
up €3,684 (+2,219%), from €166 to €3,850
- Tangible fixed assets -€1,340
down €1,340 (-21.4%), from €6,252 to €4,912
- Profit (loss) carried forward +€13,269
up €13,269 (+129%), from €10,281 to €23,550
- Tax, wage and social debts +€3,926
up €3,926 (+696%), from €564 to €4,490
- Trade debts +€2,579
up €2,579 (+17.6%), from €14,693 to €17,272
- Turnover -€95,369
no longer reported in 2025 (was €95,369)
- Purchases and services -€91,944
no longer reported in 2025 (was €91,944)
- Gross operating margin +€16,152
up €16,152 (+472%), from €3,425 to €19,577
- Taxes +€3,226
up €3,226 (+461%), from €700 to €3,926
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 | €25,881 | €45,879 | +€19,998 | +77.3% |
| Fixed assets | 21/28 | €6,252 | €4,912 | -€1,340 | -21.4% |
| Tangible fixed assets | 22/27 | €6,252 | €4,912 | -€1,340 | -21.4% |
| Furniture and vehicles | 24 | €6,252 | €4,912 | -€1,340 | -21.4% |
| Current assets | 29/58 | €19,629 | €40,967 | +€21,338 | +109% |
| Amounts receivable within one year | 40/41 | €15,278 | €26,240 | +€10,962 | +71.8% |
| Trade receivables | 40 | €5,485 | €18,211 | +€12,726 | +232% |
| Other amounts receivable | 41 | €9,793 | €8,029 | -€1,764 | -18.0% |
| Cash at bank and in hand | 54/58 | €4,185 | €10,877 | +€6,692 | +160% |
| Deferred charges and accrued income | 490/1 | €166 | €3,850 | +€3,684 | +2,219% |
| Total equity and liabilities | 10/49 | €25,881 | €45,879 | +€19,998 | +77.3% |
| Equity | 10/15 | €10,281 | €23,550 | +€13,269 | +129% |
| Profit (loss) carried forward | 14 | €10,281 | €23,550 | +€13,269 | +129% |
| Amounts payable | 17/49 | €15,600 | €22,329 | +€6,729 | +43.1% |
| Amounts payable within one year | 42/48 | €15,257 | €21,762 | +€6,505 | +42.6% |
| Trade debts | 44 | €14,693 | €17,272 | +€2,579 | +17.6% |
| Suppliers | 440/4 | €14,693 | €17,272 | +€2,579 | +17.6% |
| Taxes, remuneration and social security | 45 | €564 | €4,490 | +€3,926 | +696% |
| Taxes | 450/3 | €564 | €4,490 | +€3,926 | +696% |
| Accrued charges and deferred income | 492/3 | €343 | €567 | +€224 | +65.3% |
| Turnover | 70 | €95,369 | - | -€95,369 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,944 | - | -€91,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €1,340 | +€892 | +199% |
| Other operating charges | 640/8 | €951 | €775 | -€176 | -18.5% |
| Gross operating margin | 9900 | €3,425 | €19,577 | +€16,152 | +472% |
| Operating profit (loss) | 9901 | €2,026 | €17,462 | +€15,436 | +762% |
| Financial charges | 65/66B | €275 | €267 | -€8 | -2.9% |
| Recurring financial charges | 65 | €275 | €267 | -€8 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | €17,195 | +€15,444 | +882% |
| Income taxes | 67/77 | €700 | €3,926 | +€3,226 | +461% |
| Profit (loss) for the period | 9904 | €1,051 | €13,269 | +€12,218 | +1,163% |
| Profit (loss) for the period to be appropriated | 9905 | €1,051 | €13,269 | +€12,218 | +1,163% |
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.