BB-Engin: 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-Engin
Largest movements
- Current investments +€49,752
up €49,752 (+20.7%), from €240,217 to €289,969
- Cash +€36,932
up €36,932 (+77.2%), from €47,846 to €84,778
mainly Net result for the year (+€143,296) and Depreciation (+€26,383)
- Receivables within one year +€27,820
up €27,820 (+22.4%), from €124,271 to €152,091
of which Trade receivables: +€27,820
- Tangible fixed assets -€14,970
down €14,970 (-14.6%), from €102,637 to €87,667
of which Land and buildings: -€9,995
- Intangible fixed assets -€11,414
down €11,414 (-100.0%), from €11,414 to €0
- Reserves +€75,267
up €75,267 (+15.5%), from €484,436 to €559,703
- Tax, wage and social debts +€15,380
up €15,380 (+59.3%), from €25,939 to €41,319
of which Taxes: +€15,119
- Gross operating margin +€51,702
up €51,702 (+27.7%), from €186,921 to €238,622
- Turnover +€40,100
up €40,100 (+14.5%), from €277,012 to €317,112
- Taxes +€27,420
up €27,420 (+65.8%), from €41,671 to €69,092
- Depreciation -€19,574
down €19,574 (-42.6%), from €45,957 to €26,383
- Purchases and services -€11,340
down €11,340 (-11.7%), from €97,182 to €85,842
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 | €566,875 | €651,294 | +€84,419 | +14.9% |
| Fixed assets | 21/28 | €123,350 | €96,967 | -€26,383 | -21.4% |
| Intangible fixed assets | 21 | €11,414 | €0 | -€11,414 | -100.0% |
| Tangible fixed assets | 22/27 | €102,637 | €87,667 | -€14,970 | -14.6% |
| Land and buildings | 22 | €95,276 | €85,281 | -€9,995 | -10.5% |
| Furniture and vehicles | 24 | €7,361 | €2,385 | -€4,975 | -67.6% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €443,525 | €554,327 | +€110,802 | +25.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,271 | €152,091 | +€27,820 | +22.4% |
| Trade receivables | 40 | €119,386 | €147,206 | +€27,820 | +23.3% |
| Other amounts receivable | 41 | €4,885 | €4,885 | = | 0.0% |
| Current investments | 50/53 | €240,217 | €289,969 | +€49,752 | +20.7% |
| Cash at bank and in hand | 54/58 | €47,846 | €84,778 | +€36,932 | +77.2% |
| Deferred charges and accrued income | 490/1 | €6,190 | €2,489 | -€3,701 | -59.8% |
| Total equity and liabilities | 10/49 | €566,875 | €651,294 | +€84,419 | +14.9% |
| Equity | 10/15 | €528,076 | €603,343 | +€75,267 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €484,436 | €559,703 | +€75,267 | +15.5% |
| Distributable reserves | 133 | €484,436 | €559,703 | +€75,267 | +15.5% |
| Profit (loss) carried forward | 14 | €25,040 | €25,040 | = | 0.0% |
| Amounts payable | 17/49 | €38,799 | €47,951 | +€9,152 | +23.6% |
| Amounts payable within one year | 42/48 | €38,799 | €47,951 | +€9,152 | +23.6% |
| Trade debts | 44 | €1,301 | €979 | -€322 | -24.8% |
| Suppliers | 440/4 | €1,301 | €979 | -€322 | -24.8% |
| Taxes, remuneration and social security | 45 | €25,939 | €41,319 | +€15,380 | +59.3% |
| Taxes | 450/3 | €25,752 | €40,871 | +€15,119 | +58.7% |
| Remuneration and social security | 454/9 | €187 | €448 | +€261 | +139.6% |
| Other amounts payable | 47/48 | €11,559 | €5,653 | -€5,906 | -51.1% |
| Turnover | 70 | €277,012 | €317,112 | +€40,100 | +14.5% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €97,182 | €85,842 | -€11,340 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,957 | €26,383 | -€19,574 | -42.6% |
| Other operating charges | 640/8 | €984 | €1,013 | +€29 | +3.0% |
| Gross operating margin | 9900 | €186,921 | €238,622 | +€51,702 | +27.7% |
| Operating profit (loss) | 9901 | €139,979 | €211,226 | +€71,246 | +50.9% |
| Financial income | 75/76B | €1,288 | €2,655 | +€1,367 | +106.1% |
| Recurring financial income | 75 | €1,288 | €2,655 | +€1,367 | +106.1% |
| Financial charges | 65/66B | €625 | €1,493 | +€868 | +138.8% |
| Recurring financial charges | 65 | €625 | €1,493 | +€868 | +138.8% |
| Profit (loss) for the period before taxes | 9903 | €140,642 | €212,388 | +€71,745 | +51.0% |
| Income taxes | 67/77 | €41,671 | €69,092 | +€27,420 | +65.8% |
| Profit (loss) for the period | 9904 | €98,971 | €143,296 | +€44,325 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,971 | €143,296 | +€44,325 | +44.8% |
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 11 October 2026 via checked.be.