BB: 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.
BB
Largest movements
- Stocks and contracts -€300
down €300 (-27.3%), from €1,100 to €800
- Tangible fixed assets -€125
down €125 (-10.1%), from €1,245 to €1,120
of which Furniture and vehicles: -€304
- Cash +€113
up €113 (+6.9%), from €1,630 to €1,743
mainly Net result for the year (+€2,564) and Depreciation (+€304)
- Deferred charges and accrued income +€91
new in 2025: €91
- Profit (loss) carried forward +€2,564
up €2,564 (+12.8%), from -€20,076 to -€17,512
- Other debts -€2,269
down €2,269 (-65.4%), from €3,470 to €1,200
- Tax, wage and social debts -€336
down €336 (-25.3%), from €1,329 to €992
- Trade debts -€179
down €179 (-26.2%), from €682 to €504
- Gross operating margin -€16,861
down €16,861 (-84.6%), from €19,937 to €3,077
- Depreciation -€1,122
down €1,122 (-78.7%), from €1,427 to €304
- Financial income -€729
down €729 (-98.9%), from €737 to €8
of which Financial income: -€729
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 | €4,018 | €3,797 | -€221 | -5.5% |
| Fixed assets | 21/28 | €1,245 | €1,120 | -€125 | -10.1% |
| Tangible fixed assets | 22/27 | €1,245 | €1,120 | -€125 | -10.1% |
| Plant, machinery and equipment | 23 | - | €179 | +€179 | |
| Furniture and vehicles | 24 | €1,245 | €941 | -€304 | -24.4% |
| Current assets | 29/58 | €2,773 | €2,677 | -€96 | -3.4% |
| Stocks and contracts in progress | 3 | €1,100 | €800 | -€300 | -27.3% |
| Stocks | 30/36 | €1,100 | €800 | -€300 | -27.3% |
| Amounts receivable within one year | 40/41 | €43 | €44 | +€1 | +1.2% |
| Other amounts receivable | 41 | €43 | €44 | +€1 | +1.2% |
| Cash at bank and in hand | 54/58 | €1,630 | €1,743 | +€113 | +6.9% |
| Deferred charges and accrued income | 490/1 | - | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €4,018 | €3,797 | -€221 | -5.5% |
| Equity | 10/15 | -€1,463 | €1,101 | +€2,564 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13 | €13 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13 | €13 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13 | - | -€13 | |
| Other | 1319 | - | €13 | +€13 | |
| Profit (loss) carried forward | 14 | -€20,076 | -€17,512 | +€2,564 | +12.8% |
| Amounts payable | 17/49 | €5,481 | €2,696 | -€2,784 | -50.8% |
| Amounts payable within one year | 42/48 | €5,481 | €2,696 | -€2,784 | -50.8% |
| Trade debts | 44 | €682 | €504 | -€179 | -26.2% |
| Suppliers | 440/4 | €682 | €504 | -€179 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,329 | €992 | -€336 | -25.3% |
| Taxes | 450/3 | €1,329 | €992 | -€336 | -25.3% |
| Other amounts payable | 47/48 | €3,470 | €1,200 | -€2,269 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €304 | -€1,122 | -78.7% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | €19,937 | €3,077 | -€16,861 | -84.6% |
| Operating profit (loss) | 9901 | €18,510 | €2,656 | -€15,854 | -85.7% |
| Financial income | 75/76B | €737 | €8 | -€729 | -98.9% |
| Recurring financial income | 75 | €737 | €8 | -€729 | -98.9% |
| Non-recurring financial income | 76B | €737 | €8 | -€729 | -98.9% |
| Financial charges | 65/66B | €298 | €101 | -€197 | -66.2% |
| Recurring financial charges | 65 | €224 | €101 | -€123 | -55.1% |
| Non-recurring financial charges | 66B | €74 | - | -€74 | |
| Profit (loss) for the period before taxes | 9903 | €18,950 | €2,564 | -€16,386 | -86.5% |
| Profit (loss) for the period | 9904 | €18,950 | €2,564 | -€16,386 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,950 | €2,564 | -€16,386 | -86.5% |
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.