BB Ca-Line: 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 Ca-Line
Largest movements
- Financial fixed assets -€12,300
down €12,300 (-91.3%), from €13,476 to €1,176
- Cash +€3,361
up €3,361 (+32.1%), from €10,481 to €13,842
mainly Investment in fixed assets (net) (+€11,891) and Trade debts (+€9,826)
- Intangible fixed assets -€1,200
down €1,200 (-25.0%), from €4,800 to €3,600
- Tangible fixed assets -€1,014
down €1,014 (-19.4%), from €5,229 to €4,215
- Trade debts +€9,826
up €9,826 (+23.2%), from €42,304 to €52,130
- Debts after one year -€9,669
no longer reported in 2025 (was €9,669)
- Tax, wage and social debts -€8,569
down €8,569 (-43.5%), from €19,703 to €11,134
of which Remuneration and social security: -€8,603
- Current portion of long-term debt -€4,302
down €4,302 (-75.7%), from €5,682 to €1,380
- Other debts +€2,386
up €2,386 (+23.7%), from €10,061 to €12,447
- Staff costs -€38,309
down €38,309 (-38.8%), from €98,840 to €60,531
- Gross operating margin -€25,804
down €25,804 (-28.7%), from €89,903 to €64,099
- Financial charges -€1,036
down €1,036 (-48.8%), from €2,125 to €1,089
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 | €35,767 | €24,614 | -€11,153 | -31.2% |
| Fixed assets | 21/28 | €23,505 | €8,991 | -€14,514 | -61.7% |
| Intangible fixed assets | 21 | €4,800 | €3,600 | -€1,200 | -25.0% |
| Tangible fixed assets | 22/27 | €5,229 | €4,215 | -€1,014 | -19.4% |
| Plant, machinery and equipment | 23 | €5,229 | €4,215 | -€1,014 | -19.4% |
| Financial fixed assets | 28 | €13,476 | €1,176 | -€12,300 | -91.3% |
| Current assets | 29/58 | €12,262 | €15,623 | +€3,361 | +27.4% |
| Stocks and contracts in progress | 3 | €1,781 | €1,781 | = | 0.0% |
| Stocks | 30/36 | €1,781 | €1,781 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,481 | €13,842 | +€3,361 | +32.1% |
| Total equity and liabilities | 10/49 | €35,767 | €24,614 | -€11,153 | -31.2% |
| Equity | 10/15 | -€53,593 | -€53,737 | -€144 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,193 | -€72,337 | -€144 | -0.2% |
| Amounts payable | 17/49 | €89,360 | €78,351 | -€11,009 | -12.3% |
| Amounts payable after more than one year | 17 | €9,669 | - | -€9,669 | |
| Financial debts | 170/4 | €9,669 | - | -€9,669 | |
| Amounts payable within one year | 42/48 | €77,750 | €77,092 | -€659 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €5,682 | €1,380 | -€4,302 | -75.7% |
| Trade debts | 44 | €42,304 | €52,130 | +€9,826 | +23.2% |
| Suppliers | 440/4 | €42,304 | €52,130 | +€9,826 | +23.2% |
| Taxes, remuneration and social security | 45 | €19,703 | €11,134 | -€8,569 | -43.5% |
| Taxes | 450/3 | €6,084 | €6,118 | +€35 | +0.6% |
| Remuneration and social security | 454/9 | €13,619 | €5,016 | -€8,603 | -63.2% |
| Other amounts payable | 47/48 | €10,061 | €12,447 | +€2,386 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,940 | €1,259 | -€681 | -35.1% |
| Remuneration, social security and pensions | 62 | €98,840 | €60,531 | -€38,309 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,542 | €2,623 | +€82 | +3.2% |
| Gross operating margin | 9900 | €89,903 | €64,099 | -€25,804 | -28.7% |
| Operating profit (loss) | 9901 | -€11,479 | €944 | +€12,423 | |
| Financial charges | 65/66B | €2,125 | €1,089 | -€1,036 | -48.8% |
| Recurring financial charges | 65 | €2,125 | €1,089 | -€1,036 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,604 | -€144 | +€13,460 | +98.9% |
| Profit (loss) for the period | 9904 | -€13,604 | -€144 | +€13,460 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,604 | -€144 | +€13,460 | +98.9% |
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.