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.
B.B.T.
Largest movements
- Receivables within one year +€19,117
up €19,117 (+27.6%), from €69,175 to €88,293
of which Other amounts receivable: +€26,313
- Tangible fixed assets -€12,762
down €12,762 (-60.8%), from €21,000 to €8,237
of which Furniture and vehicles: -€10,726
- Deferred charges and accrued income +€2,413
up €2,413 (+68.9%), from €3,501 to €5,914
- Cash +€1,928
up €1,928 (+78.0%), from €2,473 to €4,401
mainly Net result for the year (+€24,952) and Trade debts (+€22,530)
- Other debts -€30,013
down €30,013 (-83.5%), from €35,957 to €5,945
- Profit (loss) carried forward +€24,952
up €24,952 (+200%), from €12,467 to €37,419
- Trade debts +€22,530
up €22,530 (+116%), from €19,416 to €41,946
- Tax, wage and social debts -€6,774
down €6,774 (-25.2%), from €26,861 to €20,087
of which Taxes: -€3,657
- Gross operating margin -€40,596
down €40,596 (-23.7%), from €171,293 to €130,696
- Staff costs -€28,332
down €28,332 (-27.6%), from €102,693 to €74,361
- Other operating charges +€13,648
up €13,648 (+661%), from €2,064 to €15,712
- Financial charges -€5,166
down €5,166 (-46.1%), from €11,204 to €6,038
- Depreciation -€2,889
down €2,889 (-55.5%), from €5,209 to €2,320
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 | €99,701 | €110,397 | +€10,695 | +10.7% |
| Fixed assets | 21/28 | €24,552 | €11,789 | -€12,762 | -52.0% |
| Tangible fixed assets | 22/27 | €21,000 | €8,237 | -€12,762 | -60.8% |
| Land and buildings | 22 | €6,900 | €6,099 | -€801 | -11.6% |
| Plant, machinery and equipment | 23 | €2,157 | €922 | -€1,235 | -57.3% |
| Furniture and vehicles | 24 | €11,942 | €1,216 | -€10,726 | -89.8% |
| Financial fixed assets | 28 | €3,552 | €3,552 | = | 0.0% |
| Current assets | 29/58 | €75,149 | €98,607 | +€23,458 | +31.2% |
| Amounts receivable within one year | 40/41 | €69,175 | €88,293 | +€19,117 | +27.6% |
| Trade receivables | 40 | €67,834 | €60,637 | -€7,196 | -10.6% |
| Other amounts receivable | 41 | €1,342 | €27,655 | +€26,313 | +1,961% |
| Cash at bank and in hand | 54/58 | €2,473 | €4,401 | +€1,928 | +78.0% |
| Deferred charges and accrued income | 490/1 | €3,501 | €5,914 | +€2,413 | +68.9% |
| Total equity and liabilities | 10/49 | €99,701 | €110,397 | +€10,695 | +10.7% |
| Equity | 10/15 | €17,467 | €42,419 | +€24,952 | +143% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,467 | €37,419 | +€24,952 | +200% |
| Amounts payable | 17/49 | €82,234 | €67,977 | -€14,257 | -17.3% |
| Amounts payable within one year | 42/48 | €82,234 | €67,977 | -€14,257 | -17.3% |
| Trade debts | 44 | €19,416 | €41,946 | +€22,530 | +116% |
| Suppliers | 440/4 | €19,416 | €41,946 | +€22,530 | +116% |
| Taxes, remuneration and social security | 45 | €26,861 | €20,087 | -€6,774 | -25.2% |
| Taxes | 450/3 | €16,330 | €12,673 | -€3,657 | -22.4% |
| Remuneration and social security | 454/9 | €10,531 | €7,414 | -€3,117 | -29.6% |
| Other amounts payable | 47/48 | €35,957 | €5,945 | -€30,013 | -83.5% |
| Non-recurring operating income | 76A | - | €22,440 | +€22,440 | |
| Remuneration, social security and pensions | 62 | €102,693 | €74,361 | -€28,332 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,209 | €2,320 | -€2,889 | -55.5% |
| Other operating charges | 640/8 | €2,064 | €15,712 | +€13,648 | +661% |
| Gross operating margin | 9900 | €171,293 | €130,696 | -€40,596 | -23.7% |
| Operating profit (loss) | 9901 | €61,326 | €38,304 | -€23,023 | -37.5% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.6% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.6% |
| Financial charges | 65/66B | €11,204 | €6,038 | -€5,166 | -46.1% |
| Recurring financial charges | 65 | €11,204 | €6,038 | -€5,166 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €50,127 | €32,265 | -€17,861 | -35.6% |
| Income taxes | 67/77 | €5,047 | €7,313 | +€2,266 | +44.9% |
| Profit (loss) for the period | 9904 | €45,080 | €24,952 | -€20,128 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,080 | €24,952 | -€20,128 | -44.6% |
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 16 October 2026 via checked.be.