B.B.V: 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.V
Largest movements
- Receivables within one year -€7,797
down €7,797 (-99.2%), from €7,864 to €66
of which Trade receivables: -€7,277
- Tangible fixed assets -€4,928
down €4,928 (-16.0%), from €30,819 to €25,891
- Cash -€4,560
down €4,560 (-11.5%), from €39,484 to €34,924
mainly Net result for the year (-€12,684) and Debts after one year (-€2,500)
- Profit (loss) carried forward -€12,684
down €12,684 (-56.0%), from -€22,653 to -€35,338
- Debts after one year -€2,500
down €2,500 (-33.3%), from €7,500 to €5,000
- Trade debts -€2,063
down €2,063 (-100%), from €2,063 to €0
- Gross operating margin -€8,452
down €8,452, from €1,782 to -€6,670
- Financial income -€71
down €71 (-30.7%), from €231 to €160
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 | €79,744 | €62,178 | -€17,566 | -22.0% |
| Fixed assets | 21/28 | €30,819 | €25,891 | -€4,928 | -16.0% |
| Tangible fixed assets | 22/27 | €30,819 | €25,891 | -€4,928 | -16.0% |
| Land and buildings | 22 | €30,819 | €25,891 | -€4,928 | -16.0% |
| Current assets | 29/58 | €48,925 | €36,287 | -€12,638 | -25.8% |
| Amounts receivable within one year | 40/41 | €7,864 | €66 | -€7,797 | -99.2% |
| Trade receivables | 40 | €7,277 | €0 | -€7,277 | -100% |
| Other amounts receivable | 41 | €587 | €66 | -€521 | -88.7% |
| Cash at bank and in hand | 54/58 | €39,484 | €34,924 | -€4,560 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,577 | €1,296 | -€281 | -17.8% |
| Total equity and liabilities | 10/49 | €79,744 | €62,178 | -€17,566 | -22.0% |
| Equity | 10/15 | €69,699 | €57,015 | -€12,684 | -18.2% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €7,353 | €7,353 | = | 0.0% |
| Distributable reserves | 133 | €7,353 | €7,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,653 | -€35,338 | -€12,684 | -56.0% |
| Amounts payable | 17/49 | €10,044 | €5,163 | -€4,882 | -48.6% |
| Amounts payable after more than one year | 17 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Other amounts payable | 178/9 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Amounts payable within one year | 42/48 | €2,479 | €163 | -€2,316 | -93.4% |
| Trade debts | 44 | €2,063 | €0 | -€2,063 | -100% |
| Suppliers | 440/4 | €2,063 | €0 | -€2,063 | -100% |
| Other amounts payable | 47/48 | €416 | €163 | -€254 | -60.9% |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,928 | €4,928 | = | 0.0% |
| Other operating charges | 640/8 | €1,205 | €1,242 | +€38 | +3.1% |
| Gross operating margin | 9900 | €1,782 | -€6,670 | -€8,452 | |
| Operating profit (loss) | 9901 | -€4,351 | -€12,840 | -€8,489 | -195% |
| Financial income | 75/76B | €231 | €160 | -€71 | -30.7% |
| Recurring financial income | 75 | €231 | €160 | -€71 | -30.7% |
| Financial charges | 65/66B | - | €5 | +€5 | |
| Recurring financial charges | 65 | - | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | -€4,119 | -€12,684 | -€8,565 | -208% |
| Profit (loss) for the period | 9904 | -€4,119 | -€12,684 | -€8,565 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,119 | -€12,684 | -€8,565 | -208% |
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 20 October 2026 via checked.be.