B & G GROUP: 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 & G GROUP
Largest movements
- Stocks and contracts +€29,429
up €29,429 (+72.1%), from €40,820 to €70,249
- Receivables within one year -€18,541
down €18,541 (-84.3%), from €22,000 to €3,459
- Cash -€16,742
down €16,742 (-65.0%), from €25,764 to €9,023
mainly Net result for the year (-€43,707) and Stocks and contracts (-€29,429)
- Intangible fixed assets -€10,000
down €10,000 (-28.6%), from €35,000 to €25,000
- Tangible fixed assets -€1,277
down €1,277 (-57.3%), from €2,231 to €953
- Profit (loss) carried forward -€43,707
down €43,707 (-135.1%), from -€32,348 to -€76,054
- Debts after one year +€18,002
up €18,002 (+12.4%), from €144,750 to €162,752
- Current portion of long-term debt +€7,792
new in 2025: €7,792
- Tax, wage and social debts -€4,547
down €4,547 (-64.2%), from €7,087 to €2,541
- Trade debts +€3,776
up €3,776 (+634.3%), from €595 to €4,371
- Gross operating margin -€13,817
down €13,817 (-127.9%), from -€10,805 to -€24,622
- Depreciation -€5,324
down €5,324 (-32.1%), from €16,602 to €11,277
- Financial charges +€3,911
up €3,911 (+125.6%), from €3,114 to €7,025
- Other operating charges -€1,442
down €1,442 (-64.8%), from €2,224 to €782
- Financial income -€397
down €397 (-100.0%), from €397 to €0
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 | €125,815 | €108,684 | -€17,131 | -13.6% |
| Fixed assets | 21/28 | €37,231 | €25,953 | -€11,277 | -30.3% |
| Intangible fixed assets | 21 | €35,000 | €25,000 | -€10,000 | -28.6% |
| Tangible fixed assets | 22/27 | €2,231 | €953 | -€1,277 | -57.3% |
| Furniture and vehicles | 24 | €2,231 | €953 | -€1,277 | -57.3% |
| Current assets | 29/58 | €88,585 | €82,731 | -€5,853 | -6.6% |
| Stocks and contracts in progress | 3 | €40,820 | €70,249 | +€29,429 | +72.1% |
| Stocks | 30/36 | €40,820 | €70,249 | +€29,429 | +72.1% |
| Amounts receivable within one year | 40/41 | €22,000 | €3,459 | -€18,541 | -84.3% |
| Trade receivables | 40 | €22,000 | €3,459 | -€18,541 | -84.3% |
| Cash at bank and in hand | 54/58 | €25,764 | €9,023 | -€16,742 | -65.0% |
| Total equity and liabilities | 10/49 | €125,815 | €108,684 | -€17,131 | -13.6% |
| Equity | 10/15 | -€27,348 | -€71,054 | -€43,707 | -159.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,348 | -€76,054 | -€43,707 | -135.1% |
| Amounts payable | 17/49 | €153,163 | €179,739 | +€26,576 | +17.4% |
| Amounts payable after more than one year | 17 | €144,750 | €162,752 | +€18,002 | +12.4% |
| Financial debts | 170/4 | €144,750 | €162,752 | +€18,002 | +12.4% |
| Amounts payable within one year | 42/48 | €8,413 | €15,287 | +€6,874 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,792 | +€7,792 | |
| Financial debts | 43 | - | €584 | +€584 | |
| Credit institutions | 430/8 | - | €584 | +€584 | |
| Trade debts | 44 | €595 | €4,371 | +€3,776 | +634.3% |
| Suppliers | 440/4 | €595 | €4,371 | +€3,776 | +634.3% |
| Taxes, remuneration and social security | 45 | €7,087 | €2,541 | -€4,547 | -64.2% |
| Taxes | 450/3 | €7,087 | €2,541 | -€4,547 | -64.2% |
| Other amounts payable | 47/48 | €730 | - | -€730 | |
| Accrued charges and deferred income | 492/3 | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,602 | €11,277 | -€5,324 | -32.1% |
| Other operating charges | 640/8 | €2,224 | €782 | -€1,442 | -64.8% |
| Gross operating margin | 9900 | -€10,805 | -€24,622 | -€13,817 | -127.9% |
| Operating profit (loss) | 9901 | -€29,630 | -€36,682 | -€7,051 | -23.8% |
| Financial income | 75/76B | €397 | €0 | -€397 | -100.0% |
| Recurring financial income | 75 | €397 | €0 | -€397 | -100.0% |
| Financial charges | 65/66B | €3,114 | €7,025 | +€3,911 | +125.6% |
| Recurring financial charges | 65 | €3,114 | €7,025 | +€3,911 | +125.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,348 | -€43,707 | -€11,359 | -35.1% |
| Profit (loss) for the period | 9904 | -€32,348 | -€43,707 | -€11,359 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,348 | -€43,707 | -€11,359 | -35.1% |
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 6 October 2026 via checked.be.