B&B TECH: 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 TECH
Largest movements
- Receivables within one year +€32,136
up €32,136 (+13.1%), from €244,949 to €277,085
of which Trade receivables: +€20,305
- Cash +€23,002
up €23,002 (+657%), from €3,504 to €26,506
mainly Net result for the year (+€22,619) and Trade debts (+€20,792)
- Tangible fixed assets -€17,457
down €17,457 (-43.9%), from €39,766 to €22,309
- Deferred charges and accrued income -€3,500
down €3,500 (-90.2%), from €3,880 to €380
- Trade debts +€20,792
up €20,792 (+30.0%), from €69,353 to €90,146
- Debts after one year -€16,390
down €16,390 (-80.0%), from €20,488 to €4,098
- Other debts +€12,691
up €12,691 (+1,691%), from €750 to €13,441
- Tax, wage and social debts +€9,391
up €9,391 (+154%), from €6,083 to €15,474
of which Taxes: +€8,446
- Reserves +€7,019
up €7,019 (+4.3%), from €162,947 to €169,966
- Turnover -€798,131
no longer reported in 2025 (was €798,131)
- Purchases and services -€690,435
no longer reported in 2025 (was €690,435)
- Staff costs +€17,040
up €17,040 (+20.1%), from €84,904 to €101,944
- Taxes -€11,716
down €11,716 (-94.0%), from €12,462 to €746
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 | €292,949 | €327,131 | +€34,182 | +11.7% |
| Fixed assets | 21/28 | €40,616 | €23,159 | -€17,457 | -43.0% |
| Tangible fixed assets | 22/27 | €39,766 | €22,309 | -€17,457 | -43.9% |
| Furniture and vehicles | 24 | €39,766 | €22,309 | -€17,457 | -43.9% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €252,333 | €303,971 | +€51,639 | +20.5% |
| Amounts receivable within one year | 40/41 | €244,949 | €277,085 | +€32,136 | +13.1% |
| Trade receivables | 40 | €212,289 | €232,593 | +€20,305 | +9.6% |
| Other amounts receivable | 41 | €32,660 | €44,492 | +€11,831 | +36.2% |
| Cash at bank and in hand | 54/58 | €3,504 | €26,506 | +€23,002 | +657% |
| Deferred charges and accrued income | 490/1 | €3,880 | €380 | -€3,500 | -90.2% |
| Total equity and liabilities | 10/49 | €292,949 | €327,131 | +€34,182 | +11.7% |
| Equity | 10/15 | €178,147 | €185,166 | +€7,019 | +3.9% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Capital | 10 | €15,200 | - | -€15,200 | |
| Issued capital | 100 | €15,200 | - | -€15,200 | |
| Reserves | 13 | €162,947 | €169,966 | +€7,019 | +4.3% |
| Distributable reserves | 133 | €162,947 | €169,966 | +€7,019 | +4.3% |
| Amounts payable | 17/49 | €114,802 | €141,964 | +€27,162 | +23.7% |
| Amounts payable after more than one year | 17 | €20,488 | €4,098 | -€16,390 | -80.0% |
| Financial debts | 170/4 | €20,488 | €4,098 | -€16,390 | -80.0% |
| Amounts payable within one year | 42/48 | €94,314 | €137,866 | +€43,552 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €18,127 | €18,806 | +€678 | +3.7% |
| Trade debts | 44 | €69,353 | €90,146 | +€20,792 | +30.0% |
| Suppliers | 440/4 | €69,353 | €90,146 | +€20,792 | +30.0% |
| Taxes, remuneration and social security | 45 | €6,083 | €15,474 | +€9,391 | +154% |
| Taxes | 450/3 | €2,205 | €10,651 | +€8,446 | +383% |
| Remuneration and social security | 454/9 | €3,878 | €4,823 | +€946 | +24.4% |
| Other amounts payable | 47/48 | €750 | €13,441 | +€12,691 | +1,691% |
| Turnover | 70 | €798,131 | - | -€798,131 | |
| Goods, raw materials, services and sundry goods | 60/61 | €690,435 | - | -€690,435 | |
| Remuneration, social security and pensions | 62 | €84,904 | €101,944 | +€17,040 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,037 | €17,457 | +€4,420 | +33.9% |
| Other operating charges | 640/8 | €6,566 | €5,959 | -€607 | -9.2% |
| Gross operating margin | 9900 | €162,801 | €155,775 | -€7,025 | -4.3% |
| Operating profit (loss) | 9901 | €58,294 | €30,415 | -€27,879 | -47.8% |
| Financial income | 75/76B | €519 | €123 | -€396 | -76.2% |
| Recurring financial income | 75 | €519 | €123 | -€396 | -76.2% |
| Financial charges | 65/66B | €8,110 | €7,173 | -€938 | -11.6% |
| Recurring financial charges | 65 | €8,110 | €7,173 | -€938 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €50,703 | €23,366 | -€27,337 | -53.9% |
| Income taxes | 67/77 | €12,462 | €746 | -€11,716 | -94.0% |
| Profit (loss) for the period | 9904 | €38,241 | €22,619 | -€15,621 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,241 | €22,619 | -€15,621 | -40.8% |
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 13 October 2026 via checked.be.