B&B TAX: what changed
B&B TAX
Largest movements
- Cash +€21,493
up €21,493 (+59.9%), from €35,853 to €57,345
mainly Net result for the year (+€15,841) and Receivables within one year (+€3,488)
- Receivables within one year -€3,488
down €3,488 (-21.1%), from €16,508 to €13,020
- Tangible fixed assets -€947
down €947 (-42.7%), from €2,217 to €1,270
of which Furniture and vehicles: -€666
- Deferred charges and accrued income +€905
up €905 (+319%), from €283 to €1,188
- Reserves +€15,841
up €15,841 (+30.4%), from €52,106 to €67,947
- Tax, wage and social debts +€1,830
up €1,830 (+91.5%), from €2,000 to €3,830
- Gross operating margin +€3,445
up €3,445 (+15.1%), from €22,853 to €26,298
- Taxes +€1,958
up €1,958 (+31.7%), from €6,169 to €8,127
- Financial charges -€1,321
down €1,321 (-88.5%), from €1,493 to €172
- Depreciation -€627
down €627 (-39.8%), from €1,574 to €947
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,861 | €72,824 | +€17,963 | +32.7% |
| Fixed assets | 21/28 | €2,217 | €1,270 | -€947 | -42.7% |
| Tangible fixed assets | 22/27 | €2,217 | €1,270 | -€947 | -42.7% |
| Plant, machinery and equipment | 23 | €889 | €608 | -€281 | -31.6% |
| Furniture and vehicles | 24 | €1,328 | €662 | -€666 | -50.1% |
| Current assets | 29/58 | €52,644 | €71,554 | +€18,909 | +35.9% |
| Amounts receivable within one year | 40/41 | €16,508 | €13,020 | -€3,488 | -21.1% |
| Trade receivables | 40 | €16,508 | €13,020 | -€3,488 | -21.1% |
| Cash at bank and in hand | 54/58 | €35,853 | €57,345 | +€21,493 | +59.9% |
| Deferred charges and accrued income | 490/1 | €283 | €1,188 | +€905 | +319% |
| Total equity and liabilities | 10/49 | €54,861 | €72,824 | +€17,963 | +32.7% |
| Equity | 10/15 | €52,106 | €67,947 | +€15,841 | +30.4% |
| Reserves | 13 | €52,106 | €67,947 | +€15,841 | +30.4% |
| Distributable reserves | 133 | €52,106 | €67,947 | +€15,841 | +30.4% |
| Amounts payable | 17/49 | €2,756 | €4,877 | +€2,121 | +77.0% |
| Amounts payable within one year | 42/48 | €2,756 | €4,877 | +€2,121 | +77.0% |
| Trade debts | 44 | €746 | €1,047 | +€302 | +40.5% |
| Suppliers | 440/4 | €746 | €1,047 | +€302 | +40.5% |
| Advances received on contracts in progress | 46 | €10 | - | -€10 | |
| Taxes, remuneration and social security | 45 | €2,000 | €3,830 | +€1,830 | +91.5% |
| Taxes | 450/3 | €2,000 | €3,830 | +€1,830 | +91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €947 | -€627 | -39.8% |
| Other operating charges | 640/8 | €1,135 | €1,221 | +€86 | +7.6% |
| Gross operating margin | 9900 | €22,853 | €26,298 | +€3,445 | +15.1% |
| Operating profit (loss) | 9901 | €20,144 | €24,130 | +€3,986 | +19.8% |
| Financial income | 75/76B | €0 | €10 | +€10 | +20,120% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +20,120% |
| Financial charges | 65/66B | €1,493 | €172 | -€1,321 | -88.5% |
| Recurring financial charges | 65 | €1,493 | €172 | -€1,321 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €18,651 | €23,968 | +€5,317 | +28.5% |
| Income taxes | 67/77 | €6,169 | €8,127 | +€1,958 | +31.7% |
| Profit (loss) for the period | 9904 | €12,482 | €15,841 | +€3,359 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,482 | €15,841 | +€3,359 | +26.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.