B&B TRADING: 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 TRADING
Largest movements
- Cash -€75,022
down €75,022 (-79.1%), from €94,804 to €19,782
mainly Receivables within one year (-€66,862) and Current portion of long-term debt (-€31,246)
- Receivables within one year +€66,862
up €66,862 (+61.8%), from €108,255 to €175,116
of which Trade receivables: +€46,344
- Tangible fixed assets -€29,306
down €29,306 (-7.9%), from €370,686 to €341,380
- Current portion of long-term debt -€31,246
down €31,246 (-83.1%), from €37,594 to €6,348
- Financial income -€191,127
down €191,127 (-93.7%), from €204,079 to €12,953
- Financial charges -€73,067
down €73,067 (-99.1%), from €73,741 to €674
- Taxes -€27,708
down €27,708 (-83.6%), from €33,144 to €5,436
- Gross operating margin -€6,528
down €6,528 (-6.5%), from €101,112 to €94,584
- Depreciation -€3,333
down €3,333 (-10.2%), from €32,640 to €29,306
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 | €2,697,165 | €2,660,021 | -€37,145 | -1.4% |
| Fixed assets | 21/28 | €370,686 | €341,380 | -€29,306 | -7.9% |
| Tangible fixed assets | 22/27 | €370,686 | €341,380 | -€29,306 | -7.9% |
| Land and buildings | 22 | €331,935 | €325,836 | -€6,098 | -1.8% |
| Plant, machinery and equipment | 23 | €12,869 | €3,090 | -€9,779 | -76.0% |
| Furniture and vehicles | 24 | €21,883 | €8,454 | -€13,429 | -61.4% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €2,326,479 | €2,318,641 | -€7,838 | -0.3% |
| Amounts receivable after more than one year | 29 | €2,011,000 | €2,011,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,011,000 | €2,011,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,255 | €175,116 | +€66,862 | +61.8% |
| Trade receivables | 40 | €37,460 | €83,804 | +€46,344 | +124% |
| Other amounts receivable | 41 | €70,795 | €91,312 | +€20,517 | +29.0% |
| Cash at bank and in hand | 54/58 | €94,804 | €19,782 | -€75,022 | -79.1% |
| Deferred charges and accrued income | 490/1 | €112,420 | €112,742 | +€322 | +0.3% |
| Total equity and liabilities | 10/49 | €2,697,165 | €2,660,021 | -€37,145 | -1.4% |
| Equity | 10/15 | €1,180,567 | €1,189,119 | +€8,553 | +0.7% |
| Contributions | 10/11 | €703,500 | €703,500 | = | 0.0% |
| Reserves | 13 | €477,067 | €485,619 | +€8,553 | +1.8% |
| Distributable reserves | 133 | €477,067 | €485,619 | +€8,553 | +1.8% |
| Amounts payable | 17/49 | €1,516,598 | €1,470,901 | -€45,697 | -3.0% |
| Amounts payable after more than one year | 17 | €6,348 | - | -€6,348 | |
| Financial debts | 170/4 | €6,348 | - | -€6,348 | |
| Amounts payable within one year | 42/48 | €1,408,367 | €1,370,266 | -€38,101 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €37,594 | €6,348 | -€31,246 | -83.1% |
| Trade debts | 44 | €2,815 | €2,881 | +€66 | +2.4% |
| Suppliers | 440/4 | €2,815 | €2,881 | +€66 | +2.4% |
| Advances received on contracts in progress | 46 | €7,260 | - | -€7,260 | |
| Taxes, remuneration and social security | 45 | €18,374 | €18,871 | +€497 | +2.7% |
| Taxes | 450/3 | €5,582 | €5,558 | -€24 | -0.4% |
| Remuneration and social security | 454/9 | €12,792 | €13,313 | +€521 | +4.1% |
| Other amounts payable | 47/48 | €1,342,324 | €1,342,167 | -€158 | 0.0% |
| Accrued charges and deferred income | 492/3 | €101,883 | €100,635 | -€1,248 | -1.2% |
| Remuneration, social security and pensions | 62 | €56,620 | €59,352 | +€2,732 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,640 | €29,306 | -€3,333 | -10.2% |
| Other operating charges | 640/8 | €3,469 | €3,607 | +€138 | +4.0% |
| Gross operating margin | 9900 | €101,112 | €94,584 | -€6,528 | -6.5% |
| Operating profit (loss) | 9901 | €8,384 | €2,319 | -€6,064 | -72.3% |
| Financial income | 75/76B | €204,079 | €12,953 | -€191,127 | -93.7% |
| Recurring financial income | 75 | €204,079 | €12,953 | -€191,127 | -93.7% |
| Financial charges | 65/66B | €73,741 | €674 | -€73,067 | -99.1% |
| Recurring financial charges | 65 | €73,741 | €674 | -€73,067 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €138,723 | €14,598 | -€124,124 | -89.5% |
| Income taxes | 67/77 | €33,144 | €5,436 | -€27,708 | -83.6% |
| Profit (loss) for the period | 9904 | €105,579 | €9,163 | -€96,416 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,579 | €9,163 | -€96,416 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.