B&B The Four: what changed
Two fiscal 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 The Four
Largest movements
- Tangible fixed assets -€9,167
down €9,167 (-7.9%), from €116,736 to €107,568
of which Leasing and similar rights: -€8,099
- Receivables within one year -€6,378
no longer reported in 2025 (was €6,378)
- Cash +€5,156
up €5,156 (+189.0%), from €2,729 to €7,884
mainly Depreciation (+€20,633) and Net result for the year (+€7,325)
- Deferred charges and accrued income +€4,393
up €4,393 (+710.0%), from €619 to €5,011
- Debts after one year -€13,704
no longer reported in 2025 (was €13,704)
- Profit (loss) carried forward +€7,325
up €7,325 (+54.5%), from -€13,431 to -€6,106
- Current portion of long-term debt +€2,074
up €2,074 (+17.8%), from €11,647 to €13,721
- Gross operating margin +€10,288
up €10,288 (+46.4%), from €22,150 to €32,438
- Depreciation +€3,058
up €3,058 (+17.4%), from €17,576 to €20,633
- Financial charges -€1,378
down €1,378 (-57.5%), from €2,395 to €1,017
of which Financial charges: -€699
- Taxes +€1,144
new in 2025: €1,144
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.
Cash bridge derived
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 | €126,461 | €120,464 | -€5,997 | -4.7% |
| Fixed assets | 21/28 | €116,736 | €107,568 | -€9,167 | -7.9% |
| Tangible fixed assets | 22/27 | €116,736 | €107,568 | -€9,167 | -7.9% |
| Plant, machinery and equipment | 23 | €845 | €644 | -€201 | -23.8% |
| Furniture and vehicles | 24 | €6,479 | €7,363 | +€883 | +13.6% |
| Leasing and similar rights | 25 | €32,618 | €24,519 | -€8,099 | -24.8% |
| Other tangible fixed assets | 26 | €76,793 | €75,043 | -€1,750 | -2.3% |
| Current assets | 29/58 | €9,725 | €12,896 | +€3,171 | +32.6% |
| Amounts receivable within one year | 40/41 | €6,378 | - | -€6,378 | |
| Trade receivables | 40 | €6,378 | - | -€6,378 | |
| Cash at bank and in hand | 54/58 | €2,729 | €7,884 | +€5,156 | +189.0% |
| Deferred charges and accrued income | 490/1 | €619 | €5,011 | +€4,393 | +710.0% |
| Total equity and liabilities | 10/49 | €126,461 | €120,464 | -€5,997 | -4.7% |
| Equity | 10/15 | -€10,431 | -€3,106 | +€7,325 | +70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,431 | -€6,106 | +€7,325 | +54.5% |
| Amounts payable | 17/49 | €136,892 | €123,570 | -€13,322 | -9.7% |
| Amounts payable after more than one year | 17 | €13,704 | - | -€13,704 | |
| Financial debts | 170/4 | €13,704 | - | -€13,704 | |
| Amounts payable within one year | 42/48 | €122,108 | €123,570 | +€1,462 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,647 | €13,721 | +€2,074 | +17.8% |
| Trade debts | 44 | €2,590 | €2,096 | -€495 | -19.1% |
| Suppliers | 440/4 | €2,590 | €2,096 | -€495 | -19.1% |
| Taxes, remuneration and social security | 45 | €2,724 | €3,769 | +€1,045 | +38.4% |
| Taxes | 450/3 | €2,724 | €3,769 | +€1,045 | +38.4% |
| Other amounts payable | 47/48 | €105,147 | €103,984 | -€1,163 | -1.1% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,576 | €20,633 | +€3,058 | +17.4% |
| Other operating charges | 640/8 | €2,179 | €2,318 | +€139 | +6.4% |
| Gross operating margin | 9900 | €22,150 | €32,438 | +€10,288 | +46.4% |
| Operating profit (loss) | 9901 | €2,395 | €9,487 | +€7,092 | +296.0% |
| Financial income | 75/76B | €146 | €0 | -€146 | -100.0% |
| Recurring financial income | 75 | €146 | €0 | -€146 | -100.0% |
| Financial charges | 65/66B | €2,395 | €1,017 | -€1,378 | -57.5% |
| Recurring financial charges | 65 | €1,716 | €1,017 | -€699 | -40.7% |
| Non-recurring financial charges | 66B | €679 | - | -€679 | |
| Profit (loss) for the period before taxes | 9903 | €146 | €8,470 | +€8,324 | +5696.1% |
| Income taxes | 67/77 | - | €1,144 | +€1,144 | |
| Profit (loss) for the period | 9904 | €146 | €7,325 | +€7,179 | +4912.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146 | €7,325 | +€7,179 | +4912.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.