BB & CO: 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 & CO
Largest movements
- Cash -€16,207
down €16,207 (-57.2%), from €28,346 to €12,140
mainly Other debts (-€28,840) and Accrued charges and deferred income (-€623)
- Tangible fixed assets -€10,292
down €10,292 (-5.2%), from €197,543 to €187,250
- Other debts -€28,840
down €28,840 (-10.9%), from €265,777 to €236,937
- Profit (loss) carried forward +€2,964
up €2,964 (+2.6%), from -€115,873 to -€112,908
- Gross operating margin -€1,416
down €1,416 (-7.1%), from €19,994 to €18,578
- Financial income -€482
down €482 (-79.2%), from €608 to €126
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 | €226,219 | €199,720 | -€26,499 | -11.7% |
| Fixed assets | 21/28 | €197,872 | €187,580 | -€10,292 | -5.2% |
| Tangible fixed assets | 22/27 | €197,543 | €187,250 | -€10,292 | -5.2% |
| Land and buildings | 22 | €197,543 | €187,250 | -€10,292 | -5.2% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €28,346 | €12,140 | -€16,207 | -57.2% |
| Cash at bank and in hand | 54/58 | €28,346 | €12,140 | -€16,207 | -57.2% |
| Total equity and liabilities | 10/49 | €226,219 | €199,720 | -€26,499 | -11.7% |
| Equity | 10/15 | -€40,873 | -€37,908 | +€2,964 | +7.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,873 | -€112,908 | +€2,964 | +2.6% |
| Amounts payable | 17/49 | €267,091 | €237,628 | -€29,463 | -11.0% |
| Amounts payable within one year | 42/48 | €265,777 | €236,937 | -€28,840 | -10.9% |
| Other amounts payable | 47/48 | €265,777 | €236,937 | -€28,840 | -10.9% |
| Accrued charges and deferred income | 492/3 | €1,315 | €692 | -€623 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,359 | €10,292 | -€67 | -0.6% |
| Other operating charges | 640/8 | €5,024 | €5,088 | +€64 | +1.3% |
| Gross operating margin | 9900 | €19,994 | €18,578 | -€1,416 | -7.1% |
| Operating profit (loss) | 9901 | €4,611 | €3,198 | -€1,414 | -30.7% |
| Financial income | 75/76B | €608 | €126 | -€482 | -79.2% |
| Recurring financial income | 75 | €608 | €126 | -€482 | -79.2% |
| Financial charges | 65/66B | €342 | €360 | +€18 | +5.2% |
| Recurring financial charges | 65 | €342 | €360 | +€18 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €4,878 | €2,964 | -€1,913 | -39.2% |
| Profit (loss) for the period | 9904 | €4,878 | €2,964 | -€1,913 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,878 | €2,964 | -€1,913 | -39.2% |
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 29 September 2026 via checked.be.