BB BUREAU: 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.
BB BUREAU
Largest movements
- Tangible fixed assets +€197,519
new in 2025: €197,519
- Receivables within one year -€26,078
down €26,078 (-58.2%), from €44,801 to €18,723
of which Trade receivables: -€18,393
- Other debts +€197,890
up €197,890, from €0 to €197,890
- Reserves -€13,091
down €13,091 (-100%), from €13,091 to €0
- Profit (loss) carried forward -€7,434
down €7,434, from €0 to -€7,434
- Tax, wage and social debts -€4,551
down €4,551 (-55.3%), from €8,226 to €3,675
- Gross operating margin -€40,002
down €40,002, from €32,633 to -€7,369
- Depreciation +€11,841
new in 2025: €11,841
- Taxes -€3,611
down €3,611 (-99.1%), from €3,643 to €32
- Financial charges +€874
up €874 (+376%), from €232 to €1,106
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 | €47,271 | €219,601 | +€172,330 | +365% |
| Fixed assets | 21/28 | €350 | €197,869 | +€197,519 | +56,434% |
| Tangible fixed assets | 22/27 | - | €197,519 | +€197,519 | |
| Land and buildings | 22 | - | €197,519 | +€197,519 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €46,921 | €21,731 | -€25,190 | -53.7% |
| Amounts receivable within one year | 40/41 | €44,801 | €18,723 | -€26,078 | -58.2% |
| Trade receivables | 40 | €32,031 | €13,638 | -€18,393 | -57.4% |
| Other amounts receivable | 41 | €12,770 | €5,085 | -€7,685 | -60.2% |
| Cash at bank and in hand | 54/58 | €1,465 | €2,396 | +€931 | +63.6% |
| Deferred charges and accrued income | 490/1 | €655 | €613 | -€42 | -6.4% |
| Total equity and liabilities | 10/49 | €47,271 | €219,601 | +€172,330 | +365% |
| Equity | 10/15 | €19,091 | -€1,434 | -€20,525 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €13,091 | €0 | -€13,091 | -100% |
| Distributable reserves | 133 | €13,091 | €0 | -€13,091 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€7,434 | -€7,434 | |
| Amounts payable | 17/49 | €28,180 | €221,035 | +€192,855 | +684% |
| Amounts payable within one year | 42/48 | €28,180 | €221,035 | +€192,855 | +684% |
| Trade debts | 44 | €19,954 | €19,470 | -€484 | -2.4% |
| Suppliers | 440/4 | €19,954 | €19,470 | -€484 | -2.4% |
| Taxes, remuneration and social security | 45 | €8,226 | €3,675 | -€4,551 | -55.3% |
| Taxes | 450/3 | €8,226 | €3,675 | -€4,551 | -55.3% |
| Other amounts payable | 47/48 | €0 | €197,890 | +€197,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,841 | +€11,841 | |
| Other operating charges | 640/8 | €148 | €191 | +€43 | +29.4% |
| Gross operating margin | 9900 | €32,633 | -€7,369 | -€40,002 | |
| Operating profit (loss) | 9901 | €32,486 | -€19,401 | -€51,887 | |
| Financial income | 75/76B | €161 | €14 | -€147 | -91.1% |
| Recurring financial income | 75 | €161 | €14 | -€147 | -91.1% |
| Financial charges | 65/66B | €232 | €1,106 | +€874 | +376% |
| Recurring financial charges | 65 | €232 | €1,106 | +€874 | +376% |
| Profit (loss) for the period before taxes | 9903 | €32,415 | -€20,493 | -€52,907 | |
| Income taxes | 67/77 | €3,643 | €32 | -€3,611 | -99.1% |
| Profit (loss) for the period | 9904 | €28,772 | -€20,525 | -€49,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,772 | -€20,525 | -€49,297 |
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 15 October 2026 via checked.be.