BB Construct & Renovation: 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 & Renovation
Largest movements
- Cash +€41,942
up €41,942 (+62.5%), from €67,054 to €108,997
mainly Other debts (+€38,228) and Trade debts (+€28,882)
- Tangible fixed assets -€8,557
down €8,557 (-74.5%), from €11,484 to €2,928
of which Furniture and vehicles: -€7,837
- Reserves -€43,451
down €43,451 (-45.4%), from €95,637 to €52,186
- Other debts +€38,228
up €38,228 (+58.9%), from €64,935 to €103,163
- Trade debts +€28,882
up €28,882 (+160%), from €18,070 to €46,953
- Tax, wage and social debts +€20,135
up €20,135 (+459%), from €4,383 to €24,519
of which Taxes: +€21,140
- Current portion of long-term debt -€9,074
no longer reported in 2025 (was €9,074)
- Gross operating margin -€32,990
down €32,990 (-28.7%), from €114,815 to €81,825
- Staff costs -€22,023
down €22,023 (-29.3%), from €75,199 to €53,176
- Taxes +€9,776
new in 2025: €9,776
- Depreciation -€2,394
down €2,394 (-19.9%), from €12,024 to €9,630
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 | €192,101 | €226,820 | +€34,720 | +18.1% |
| Fixed assets | 21/28 | €11,484 | €2,928 | -€8,557 | -74.5% |
| Tangible fixed assets | 22/27 | €11,484 | €2,928 | -€8,557 | -74.5% |
| Plant, machinery and equipment | 23 | €2,255 | €1,535 | -€720 | -31.9% |
| Furniture and vehicles | 24 | €9,229 | €1,393 | -€7,837 | -84.9% |
| Current assets | 29/58 | €180,616 | €223,893 | +€43,277 | +24.0% |
| Amounts receivable within one year | 40/41 | €113,562 | €113,127 | -€435 | -0.4% |
| Trade receivables | 40 | €105,501 | €110,024 | +€4,523 | +4.3% |
| Other amounts receivable | 41 | €8,061 | €3,103 | -€4,958 | -61.5% |
| Cash at bank and in hand | 54/58 | €67,054 | €108,997 | +€41,942 | +62.5% |
| Deferred charges and accrued income | 490/1 | - | €1,769 | +€1,769 | |
| Total equity and liabilities | 10/49 | €192,101 | €226,820 | +€34,720 | +18.1% |
| Equity | 10/15 | €95,637 | €52,186 | -€43,451 | -45.4% |
| Reserves | 13 | €95,637 | €52,186 | -€43,451 | -45.4% |
| Distributable reserves | 133 | €95,637 | €52,186 | -€43,451 | -45.4% |
| Amounts payable | 17/49 | €96,463 | €174,634 | +€78,171 | +81.0% |
| Amounts payable within one year | 42/48 | €96,463 | €174,634 | +€78,171 | +81.0% |
| Current portion of amounts payable after more than one year | 42 | €9,074 | - | -€9,074 | |
| Trade debts | 44 | €18,070 | €46,953 | +€28,882 | +160% |
| Suppliers | 440/4 | €18,070 | €46,953 | +€28,882 | +160% |
| Taxes, remuneration and social security | 45 | €4,383 | €24,519 | +€20,135 | +459% |
| Taxes | 450/3 | €3,379 | €24,519 | +€21,140 | +626% |
| Remuneration and social security | 454/9 | €1,005 | - | -€1,005 | |
| Other amounts payable | 47/48 | €64,935 | €103,163 | +€38,228 | +58.9% |
| Remuneration, social security and pensions | 62 | €75,199 | €53,176 | -€22,023 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,024 | €9,630 | -€2,394 | -19.9% |
| Other operating charges | 640/8 | €326 | €984 | +€658 | +202% |
| Gross operating margin | 9900 | €114,815 | €81,825 | -€32,990 | -28.7% |
| Operating profit (loss) | 9901 | €27,266 | €18,035 | -€9,231 | -33.9% |
| Financial income | 75/76B | €112 | €107 | -€4 | -3.9% |
| Recurring financial income | 75 | €112 | €107 | -€4 | -3.9% |
| Financial charges | 65/66B | €1,391 | €1,817 | +€427 | +30.7% |
| Recurring financial charges | 65 | €1,391 | €1,817 | +€427 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €25,987 | €16,325 | -€9,662 | -37.2% |
| Income taxes | 67/77 | - | €9,776 | +€9,776 | |
| Profit (loss) for the period | 9904 | €25,987 | €6,549 | -€19,438 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,987 | €6,549 | -€19,438 | -74.8% |
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.