BB FINANCES: 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 FINANCES
Largest movements
- Tangible fixed assets -€35,624
down €35,624 (-31.1%), from €114,608 to €78,983
of which Other tangible fixed assets: -€35,624
- Cash -€25,291
down €25,291 (-86.2%), from €29,323 to €4,032
mainly Debts after one year (-€60,000) and Net result for the year (-€15,572)
- Receivables within one year +€12,913
up €12,913 (+143.3%), from €9,013 to €21,925
of which Trade receivables: +€12,000
- Debts after one year -€60,000
down €60,000 (-37.5%), from €160,000 to €100,000
- Other debts +€26,393
up €26,393 (+63.2%), from €41,773 to €68,165
- Profit (loss) carried forward -€15,572
down €15,572 (-14.0%), from -€111,150 to -€126,722
- Gross operating margin -€6,188
down €6,188 (-21.3%), from €29,064 to €22,875
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 | €154,305 | €105,853 | -€48,452 | -31.4% |
| Fixed assets | 21/28 | €114,608 | €78,983 | -€35,624 | -31.1% |
| Tangible fixed assets | 22/27 | €114,608 | €78,983 | -€35,624 | -31.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €114,608 | €78,983 | -€35,624 | -31.1% |
| Current assets | 29/58 | €39,697 | €26,870 | -€12,828 | -32.3% |
| Amounts receivable within one year | 40/41 | €9,013 | €21,925 | +€12,913 | +143.3% |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | €9,013 | €9,925 | +€913 | +10.1% |
| Cash at bank and in hand | 54/58 | €29,323 | €4,032 | -€25,291 | -86.2% |
| Deferred charges and accrued income | 490/1 | €1,361 | €912 | -€449 | -33.0% |
| Total equity and liabilities | 10/49 | €154,305 | €105,853 | -€48,452 | -31.4% |
| Equity | 10/15 | -€49,150 | -€64,722 | -€15,572 | -31.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,150 | -€126,722 | -€15,572 | -14.0% |
| Amounts payable | 17/49 | €203,455 | €170,575 | -€32,880 | -16.2% |
| Amounts payable after more than one year | 17 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Financial debts | 170/4 | €160,000 | €100,000 | -€60,000 | -37.5% |
| Amounts payable within one year | 42/48 | €43,193 | €70,313 | +€27,120 | +62.8% |
| Trade debts | 44 | €1,420 | €2,148 | +€728 | +51.3% |
| Suppliers | 440/4 | €1,420 | €2,148 | +€728 | +51.3% |
| Other amounts payable | 47/48 | €41,773 | €68,165 | +€26,393 | +63.2% |
| Accrued charges and deferred income | 492/3 | €262 | €262 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,624 | €35,624 | = | 0.0% |
| Other operating charges | 640/8 | €2,558 | €2,638 | +€80 | +3.1% |
| Gross operating margin | 9900 | €29,064 | €22,875 | -€6,188 | -21.3% |
| Operating profit (loss) | 9901 | -€9,118 | -€15,386 | -€6,268 | -68.7% |
| Financial charges | 65/66B | €186 | €186 | = | 0.0% |
| Recurring financial charges | 65 | €186 | €186 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,304 | -€15,572 | -€6,268 | -67.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,304 | -€15,572 | -€6,268 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,304 | -€15,572 | -€6,268 | -67.4% |
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 4 October 2026 via checked.be.