BB 90: 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 90
Largest movements
- Receivables within one year -€4,931
down €4,931 (-94.6%), from €5,210 to €279
of which Trade receivables: -€4,256
- Intangible fixed assets -€4,641
down €4,641 (-32.2%), from €14,428 to €9,787
- Cash +€926
up €926 (+4092.0%), from €23 to €949
mainly Receivables within one year (+€4,931) and Depreciation (+€4,641)
- Tangible fixed assets -€854
down €854 (-100.0%), from €854 to €0
of which Furniture and vehicles: -€854
- Tax, wage and social debts -€4,343
down €4,343 (-99.1%), from €4,381 to €38
- Reserves -€3,000
down €3,000 (-42.9%), from €7,000 to €4,000
- Other debts -€919
down €919 (-54.8%), from €1,675 to €756
- Trade debts -€645
down €645 (-85.0%), from €759 to €114
- Accrued charges and deferred income -€527
down €527 (-100.0%), from €527 to €0
- Gross operating margin -€14,050
down €14,050 (-85.9%), from €16,354 to €2,304
- Depreciation -€3,275
down €3,275 (-41.4%), from €7,917 to €4,641
- Other operating charges -€879
down €879 (-59.1%), from €1,486 to €608
- Financial charges -€351
down €351 (-80.6%), from €435 to €85
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 | €20,516 | €11,015 | -€9,501 | -46.3% |
| Fixed assets | 21/28 | €15,282 | €9,787 | -€5,496 | -36.0% |
| Intangible fixed assets | 21 | €14,428 | €9,787 | -€4,641 | -32.2% |
| Tangible fixed assets | 22/27 | €854 | €0 | -€854 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €854 | €0 | -€854 | -100.0% |
| Current assets | 29/58 | €5,233 | €1,228 | -€4,005 | -76.5% |
| Amounts receivable within one year | 40/41 | €5,210 | €279 | -€4,931 | -94.6% |
| Trade receivables | 40 | €4,256 | €0 | -€4,256 | -100.0% |
| Other amounts receivable | 41 | €955 | €279 | -€676 | -70.8% |
| Cash at bank and in hand | 54/58 | €23 | €949 | +€926 | +4092.0% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €20,516 | €11,015 | -€9,501 | -46.3% |
| Equity | 10/15 | €13,174 | €10,107 | -€3,068 | -23.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €4,000 | -€3,000 | -42.9% |
| Distributable reserves | 133 | €7,000 | €4,000 | -€3,000 | -42.9% |
| Profit (loss) carried forward | 14 | €174 | €107 | -€68 | -38.7% |
| Amounts payable | 17/49 | €7,341 | €908 | -€6,433 | -87.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,814 | €908 | -€5,906 | -86.7% |
| Trade debts | 44 | €759 | €114 | -€645 | -85.0% |
| Suppliers | 440/4 | €759 | €114 | -€645 | -85.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,381 | €38 | -€4,343 | -99.1% |
| Taxes | 450/3 | €4,381 | €38 | -€4,343 | -99.1% |
| Other amounts payable | 47/48 | €1,675 | €756 | -€919 | -54.8% |
| Accrued charges and deferred income | 492/3 | €527 | €0 | -€527 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,917 | €4,641 | -€3,275 | -41.4% |
| Other operating charges | 640/8 | €1,486 | €608 | -€879 | -59.1% |
| Gross operating margin | 9900 | €16,354 | €2,304 | -€14,050 | -85.9% |
| Operating profit (loss) | 9901 | €6,951 | -€2,945 | -€9,896 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €435 | €85 | -€351 | -80.6% |
| Recurring financial charges | 65 | €435 | €85 | -€351 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €6,515 | -€3,030 | -€9,545 | |
| Income taxes | 67/77 | €59 | €38 | -€22 | -36.6% |
| Profit (loss) for the period | 9904 | €6,456 | -€3,068 | -€9,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,456 | -€3,068 | -€9,523 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.