B.B.T.: 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.
What changed
B.B.T.
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€625,442
2024 · €531,719+€93,723
Equity
€4.5m
2024 · €4.2m+€265,442
Cash
€124,857
2024 · €139,382-€14,525
Balance sheet total
€9.0m
2024 · €8.3m+€667,807
Largest movements
Assets
- Stocks and contracts +€359,733
up €359,733 (+5.8%), from €6.2m to €6.5m
- Receivables within one year +€323,812
up €323,812 (+36.2%), from €895,532 to €1.2m
of which Trade receivables: +€314,416
Equity and liabilities
- Profit (loss) carried forward +€299,203
up €299,203 (+7.8%), from €3.8m to €4.1m
- Short-term financial debts +€149,787
up €149,787 (+6.4%), from €2.4m to €2.5m
- Trade debts +€149,593
up €149,593 (+39.9%), from €374,935 to €524,527
- Other debts +€101,968
up €101,968 (+27.6%), from €369,840 to €471,808
Income statement
- Turnover +€523,284
up €523,284 (+4.1%), from €12.7m to €13.2m
- Goods and materials +€248,542
up €248,542 (+2.8%), from €8.8m to €9.0m
of which Purchases: +€403,604
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.
Result 2024
€531,719
Turnover
+€523,284
Other operating income
+€6,937
Goods and materials
-€248,542
Services and other goods
-€106,006
Staff costs
-€87,545
Depreciation
-€33,732
Write-downs
-€12,911
Other operating charges
-€661
Financial income
+€32,074
Financial charges
+€65,621
Taxes
-€44,795
Result 2025
€625,442
raises the resultlowers the result
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.
From operations
+€445,056
Investment
-€189,881
Financing
-€269,699
Cash 2024
€139,382
From operations (derived)
+€445,056
Net result for the year
+€625,442
Depreciation
+€216,505
Stocks and contracts
-€359,733
Receivables within one year
-€323,812
Deferred charges and accrued income
-€25,411
Provisions
-€11,254
Trade debts
+€149,593
Tax, wage and social debts
+€72,188
Other debts
+€101,968
Accrued charges and deferred income
-€430
Investment (derived)
-€189,881
Investment in fixed assets (net)
-€160,811
Current investments
-€29,070
Financing
-€269,699
Debts after one year
-€88,123
Current portion of long-term debt
+€28,637
Short-term financial debts
+€149,787
Contributions, distributions and other
-€360,000
Cash 2025
€124,857
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,324,025 | €8,991,832 | +€667,807 | +8.0% |
| Fixed assets | 21/28 | €1,046,310 | €990,616 | -€55,694 | -5.3% |
| Tangible fixed assets | 22/27 | €1,046,190 | €990,256 | -€55,934 | -5.3% |
| Plant, machinery and equipment | 23 | €445,316 | €470,188 | +€24,872 | +5.6% |
| Furniture and vehicles | 24 | €61,662 | €70,163 | +€8,501 | +13.8% |
| Other tangible fixed assets | 26 | €539,212 | €449,906 | -€89,306 | -16.6% |
| Financial fixed assets | 28 | €120 | €360 | +€240 | +200% |
| Other financial fixed assets | 284/8 | €120 | €360 | +€240 | +200% |
| Amounts receivable and cash guarantees | 285/8 | €120 | €360 | +€240 | +200% |
| Current assets | 29/58 | €7,277,714 | €8,001,216 | +€723,501 | +9.9% |
| Stocks and contracts in progress | 3 | €6,159,945 | €6,519,678 | +€359,733 | +5.8% |
| Stocks | 30/36 | €6,159,945 | €6,519,678 | +€359,733 | +5.8% |
| Goods purchased for resale | 34 | €6,159,945 | €6,519,678 | +€359,733 | +5.8% |
| Amounts receivable within one year | 40/41 | €895,532 | €1,219,344 | +€323,812 | +36.2% |
| Trade receivables | 40 | €842,512 | €1,156,928 | +€314,416 | +37.3% |
| Other amounts receivable | 41 | €53,020 | €62,415 | +€9,396 | +17.7% |
| Current investments | 50/53 | €82,630 | €111,700 | +€29,070 | +35.2% |
| Other investments | 51/53 | €82,630 | €111,700 | +€29,070 | +35.2% |
| Cash at bank and in hand | 54/58 | €139,382 | €124,857 | -€14,525 | -10.4% |
| Deferred charges and accrued income | 490/1 | €226 | €25,638 | +€25,411 | +11,225% |
| Total equity and liabilities | 10/49 | €8,324,025 | €8,991,832 | +€667,807 | +8.0% |
| Equity | 10/15 | €4,204,338 | €4,469,780 | +€265,442 | +6.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €324,269 | €290,508 | -€33,761 | -10.4% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €206,088 | €172,327 | -€33,761 | -16.4% |
| Distributable reserves | 133 | €111,932 | €111,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,817,568 | €4,116,772 | +€299,203 | +7.8% |
| Provisions and deferred taxes | 16 | €64,709 | €53,455 | -€11,254 | -17.4% |
| Deferred taxes | 168 | €64,709 | €53,455 | -€11,254 | -17.4% |
| Amounts payable | 17/49 | €4,054,978 | €4,468,597 | +€413,619 | +10.2% |
| Amounts payable after more than one year | 17 | €547,930 | €459,807 | -€88,123 | -16.1% |
| Financial debts | 170/4 | €547,930 | €459,807 | -€88,123 | -16.1% |
| Credit institutions | 173 | €547,930 | €459,807 | -€88,123 | -16.1% |
| Amounts payable within one year | 42/48 | €3,506,618 | €4,008,790 | +€502,172 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €190,174 | €218,811 | +€28,637 | +15.1% |
| Financial debts | 43 | €2,350,883 | €2,500,669 | +€149,787 | +6.4% |
| Credit institutions | 430/8 | €2,350,883 | €2,500,669 | +€149,787 | +6.4% |
| Trade debts | 44 | €374,935 | €524,527 | +€149,593 | +39.9% |
| Suppliers | 440/4 | €374,935 | €524,527 | +€149,593 | +39.9% |
| Taxes, remuneration and social security | 45 | €220,787 | €292,974 | +€72,188 | +32.7% |
| Taxes | 450/3 | €34,036 | €38,603 | +€4,567 | +13.4% |
| Remuneration and social security | 454/9 | €186,750 | €254,371 | +€67,621 | +36.2% |
| Other amounts payable | 47/48 | €369,840 | €471,808 | +€101,968 | +27.6% |
| Accrued charges and deferred income | 492/3 | €430 | €0 | -€430 | -100% |
| Operating income | 70/76A | €12,664,698 | €13,194,919 | +€530,221 | +4.2% |
| Turnover | 70 | €12,652,337 | €13,175,622 | +€523,284 | +4.1% |
| Other operating income | 74 | €12,360 | €19,297 | +€6,937 | +56.1% |
| Operating charges | 60/66A | €11,733,299 | €12,222,697 | +€489,398 | +4.2% |
| Goods for resale, raw materials and consumables | 60 | €8,792,724 | €9,041,266 | +€248,542 | +2.8% |
| Purchases | 600/8 | €9,017,039 | €9,420,642 | +€403,604 | +4.5% |
| Change in stocks: decrease (increase) | 609 | -€224,315 | -€379,376 | -€155,062 | -69.1% |
| Services and other goods | 61 | €1,458,889 | €1,564,895 | +€106,006 | +7.3% |
| Remuneration, social security and pensions | 62 | €1,272,801 | €1,360,346 | +€87,545 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,773 | €216,505 | +€33,732 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,732 | €19,643 | +€12,911 | +192% |
| Other operating charges | 640/8 | €19,382 | €20,043 | +€661 | +3.4% |
| Operating profit (loss) | 9901 | €931,398 | €972,221 | +€40,823 | +4.4% |
| Financial income | 75/76B | €20,634 | €52,708 | +€32,074 | +155% |
| Recurring financial income | 75 | €20,634 | €52,708 | +€32,074 | +155% |
| Income from current assets | 751 | €17 | €471 | +€454 | +2,670% |
| Other financial income | 752/9 | €20,617 | €52,237 | +€31,620 | +153% |
| Financial charges | 65/66B | €235,751 | €170,130 | -€65,621 | -27.8% |
| Recurring financial charges | 65 | €235,751 | €170,130 | -€65,621 | -27.8% |
| Debt charges | 650 | €125,175 | €116,439 | -€8,736 | -7.0% |
| Other financial charges | 652/9 | €110,576 | €53,691 | -€56,885 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €716,281 | €854,799 | +€138,518 | +19.3% |
| Transfer from deferred taxes | 780 | €11,254 | €11,254 | = | 0.0% |
| Income taxes | 67/77 | €195,816 | €240,610 | +€44,795 | +22.9% |
| Taxes | 670/3 | €195,816 | €240,610 | +€44,795 | +22.9% |
| Profit (loss) for the period | 9904 | €531,719 | €625,442 | +€93,723 | +17.6% |
| Transfer from tax-exempt reserves | 789 | €33,761 | €33,761 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €565,480 | €659,203 | +€93,723 | +16.6% |
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.