BB-Construct: 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-Construct
Largest movements
- Receivables within one year +€31,470
up €31,470 (+15.2%), from €207,295 to €238,765
of which Other amounts receivable: +€30,241
- Tangible fixed assets -€24,743
down €24,743 (-30.9%), from €79,970 to €55,227
of which Furniture and vehicles: -€21,176
- Reserves -€171,844
down €171,844 (-100%), from €171,844 to €0
- Other debts +€159,992
up €159,992 (+48.1%), from €332,500 to €492,492
- Tax, wage and social debts +€32,906
up €32,906 (+236%), from €13,933 to €46,839
- Debts after one year -€14,165
down €14,165 (-37.5%), from €37,731 to €23,566
- Gross operating margin +€44,390
up €44,390 (+75.5%), from €58,774 to €103,164
- Depreciation -€11,246
down €11,246 (-35.7%), from €31,516 to €20,270
- Taxes +€8,920
up €8,920 (+114%), from €7,797 to €16,717
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 | €577,788 | €582,148 | +€4,360 | +0.8% |
| Fixed assets | 21/28 | €79,970 | €55,227 | -€24,743 | -30.9% |
| Tangible fixed assets | 22/27 | €79,970 | €55,227 | -€24,743 | -30.9% |
| Plant, machinery and equipment | 23 | €2,091 | €810 | -€1,281 | -61.3% |
| Furniture and vehicles | 24 | €61,244 | €40,069 | -€21,176 | -34.6% |
| Other tangible fixed assets | 26 | €16,635 | €14,348 | -€2,287 | -13.7% |
| Current assets | 29/58 | €497,817 | €526,920 | +€29,103 | +5.8% |
| Amounts receivable within one year | 40/41 | €207,295 | €238,765 | +€31,470 | +15.2% |
| Trade receivables | 40 | €18,150 | €19,379 | +€1,229 | +6.8% |
| Other amounts receivable | 41 | €189,145 | €219,386 | +€30,241 | +16.0% |
| Cash at bank and in hand | 54/58 | €288,657 | €286,250 | -€2,407 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,866 | €1,906 | +€40 | +2.2% |
| Total equity and liabilities | 10/49 | €577,788 | €582,148 | +€4,360 | +0.8% |
| Equity | 10/15 | €173,844 | €2,000 | -€171,844 | -98.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €171,844 | €0 | -€171,844 | -100% |
| Distributable reserves | 133 | €171,844 | €0 | -€171,844 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €403,944 | €580,148 | +€176,204 | +43.6% |
| Amounts payable after more than one year | 17 | €37,731 | €23,566 | -€14,165 | -37.5% |
| Financial debts | 170/4 | €37,731 | €23,566 | -€14,165 | -37.5% |
| Amounts payable within one year | 42/48 | €366,213 | €556,581 | +€190,368 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | €19,208 | €14,165 | -€5,043 | -26.3% |
| Trade debts | 44 | €572 | €3,086 | +€2,514 | +440% |
| Suppliers | 440/4 | €572 | €3,086 | +€2,514 | +440% |
| Taxes, remuneration and social security | 45 | €13,933 | €46,839 | +€32,906 | +236% |
| Taxes | 450/3 | €13,933 | €46,839 | +€32,906 | +236% |
| Other amounts payable | 47/48 | €332,500 | €492,492 | +€159,992 | +48.1% |
| Non-recurring operating income | 76A | - | €19,871 | +€19,871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,516 | €20,270 | -€11,246 | -35.7% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €58,774 | €103,164 | +€44,390 | +75.5% |
| Operating profit (loss) | 9901 | €26,689 | €82,309 | +€55,620 | +208% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,624 | €2,781 | +€158 | +6.0% |
| Recurring financial charges | 65 | €2,624 | €2,781 | +€158 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €24,065 | €79,527 | +€55,462 | +230% |
| Income taxes | 67/77 | €7,797 | €16,717 | +€8,920 | +114% |
| Profit (loss) for the period | 9904 | €16,268 | €62,810 | +€46,542 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €16,268 | €62,810 | +€46,542 | +286% |
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 21 October 2026 via checked.be.